本文關(guān)鍵詞： 基金會(huì) 內(nèi)部控制 風(fēng)險(xiǎn)評(píng)估　出處：《北京交通大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國(guó)慈善事業(yè)的不斷發(fā)展,基金會(huì)在各方面的作用都日益凸顯,但是基金會(huì)曝出的一系列財(cái)務(wù)問題卻嚴(yán)重?fù)p害了基金會(huì)的公信力�；饡�(huì)內(nèi)部控制制度不完善以及因此引起的問題已經(jīng)引起了國(guó)內(nèi)外各界廣泛的關(guān)注,因此應(yīng)著力探索和構(gòu)建基金會(huì)內(nèi)部控制體系,以引導(dǎo)其健康快速發(fā)展。本文采用文獻(xiàn)研究、案例研究和比較研究的方法,通過對(duì)K基金會(huì)存在的問題進(jìn)行認(rèn)真分析,然后對(duì)其風(fēng)險(xiǎn)評(píng)估,找出高風(fēng)險(xiǎn)點(diǎn),提出有針對(duì)性的完善措施；最后借鑒行政事業(yè)單位內(nèi)部控制建設(shè)規(guī)范,綜合基金會(huì)自身的情況,完善案例基金會(huì)內(nèi)部控制建設(shè)體系。因此,對(duì)改善K基金會(huì)的治理結(jié)構(gòu)、提高組織績(jī)效、維護(hù)行業(yè)公信力具有一定效果,也具有一定的理論意義和實(shí)踐意義。
[Abstract]:With the continuous development of philanthropy in China, the role of foundations in all aspects is increasingly prominent. However, a series of financial problems exposed by the Foundation have seriously damaged the credibility of the Foundation. The internal control system of the Foundation is not perfect and the problems caused by it have caused widespread concern at home and abroad. Therefore, we should explore and construct the foundation internal control system to guide its healthy and rapid development. This paper adopts the methods of literature research, case study and comparative study. Through the serious analysis of the problems of K Foundation, and then the risk assessment, find out the high risk point, put forward the targeted improvement measures; Finally, the internal control construction norms of administrative institutions, comprehensive foundation itself, improve the case fund internal control construction system. Therefore, to improve the governance structure of K Foundation, improve organizational performance. Maintain the credibility of the industry has a certain effect, but also has a certain theoretical and practical significance.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D632.9;F233

【參考文獻(xiàn)】

相關(guān)期刊論文 前5條

1 謝寶富;當(dāng)代中國(guó)公益基金會(huì)的若干問題分析[J];北京航空航天大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2003年S1期

2 羅文標(biāo);吳沖;;我國(guó)非營(yíng)利組織績(jī)效評(píng)估新思路[J];商場(chǎng)現(xiàn)代化;2006年12期

3 張立民;李晗;;非營(yíng)利組織信息披露與審計(jì)——基于汶川地震中16家全國(guó)性基金會(huì)的案例研究[J];審計(jì)與經(jīng)濟(jì)研究;2011年03期

4 劉清潔;曹慶萍;;我國(guó)非營(yíng)利組織評(píng)估指標(biāo)體系探析[J];學(xué)會(huì);2008年06期

5 葛道順;;我國(guó)基金會(huì)發(fā)展面臨的挑戰(zhàn)[J];學(xué)習(xí)與實(shí)踐;2008年09期

，

本文編號(hào)：1441889