【摘要】：近年來(lái),研究非營(yíng)利組織的相關(guān)內(nèi)部管理控制問(wèn)題正逐漸成為國(guó)內(nèi)外非營(yíng)利組織研究的“熱點(diǎn)”問(wèn)題。非營(yíng)利組織是區(qū)別于政府和營(yíng)利組織的不以營(yíng)利為目的的社會(huì)組織,近幾年它已在社會(huì)經(jīng)濟(jì)生活中發(fā)揮越來(lái)越重要的作用,形成了與政府和市場(chǎng)三足鼎立的局面。非營(yíng)利組織的活動(dòng)現(xiàn)已遍及社會(huì)的各個(gè)方面,它的發(fā)展也受到了各方越來(lái)越多的關(guān)注。非營(yíng)利組織遇到的越來(lái)越多的問(wèn)題都與其財(cái)務(wù)管理有關(guān),因此財(cái)務(wù)管理問(wèn)題已經(jīng)成為了非營(yíng)利組織健康發(fā)展的核心問(wèn)題之一,而對(duì)這些問(wèn)題的解決必須依賴(lài)對(duì)非營(yíng)利組織財(cái)務(wù)管理的改革和完善。其中,非營(yíng)利組織的內(nèi)部會(huì)計(jì)控制是財(cái)務(wù)管理問(wèn)題的關(guān)鍵。由于內(nèi)部會(huì)計(jì)控制存在缺陷和不足,使得非營(yíng)利組織的運(yùn)營(yíng)效率受到了一定程度的限制,組織資源得不到合理有效的配置,從而造成組織內(nèi)部監(jiān)督不嚴(yán)、資源浪費(fèi)嚴(yán)重。 本文從非營(yíng)利組織的概念界定、特點(diǎn)及財(cái)務(wù)管理特征入手,結(jié)合內(nèi)部控制理論,闡述非營(yíng)利組織內(nèi)部會(huì)計(jì)控制的必要性,提出構(gòu)建非營(yíng)利組織內(nèi)部會(huì)計(jì)控制的思想框架,并以博物館行業(yè)為案例,分析非營(yíng)利組織內(nèi)部會(huì)計(jì)控制的現(xiàn)狀及其存在的問(wèn)題。通過(guò)文獻(xiàn)綜述法、案例分析法、歸納演繹法等方法,著重從內(nèi)部會(huì)計(jì)控制評(píng)價(jià)及風(fēng)險(xiǎn)防范方面,分析構(gòu)建非營(yíng)利組織內(nèi)部會(huì)計(jì)控制體系思路。 在新的經(jīng)濟(jì)和社會(huì)形勢(shì)下,非營(yíng)利組織與社會(huì)和經(jīng)濟(jì)密切相關(guān)的重要特征使得它的內(nèi)部會(huì)計(jì)控制必須隨之更新和發(fā)展。本文從宏觀與微觀相結(jié)合的角度,探索建設(shè)非營(yíng)利組織內(nèi)部會(huì)計(jì)控制體系,為我國(guó)非營(yíng)利組織內(nèi)部會(huì)計(jì)控制的完善提供借鑒和參考,為非營(yíng)利組織的高效運(yùn)行提供理論服務(wù)。
[Abstract]:In recent years, the study of internal management control of non-profit organizations is gradually becoming a hot issue in the study of non-profit organizations at home and abroad. Non-profit organization is a kind of social organization which is not for profit, which is different from the government and for-profit organization. In recent years, it has played a more and more important role in social and economic life, forming a situation of three-pronged relationship with the government and the market. The activities of non-profit organizations have spread all over the society, and its development has been paid more and more attention by all parties. More and more problems encountered by non-profit organizations are related to their financial management, so the problem of financial management has become one of the core problems of the healthy development of non-profit organizations, and the solution of these problems must rely on the reform and improvement of the financial management of non-profit organizations. Among them, the internal accounting control of non-profit organizations is the key to financial management. Due to the defects and shortcomings of internal accounting control, the operational efficiency of non-profit organizations is limited to a certain extent, and organizational resources can not be allocated reasonably and effectively, resulting in lax internal supervision and serious waste of resources. Starting with the definition of the concept, characteristics and financial management characteristics of the non-profit organization, combined with the theory of internal control, this paper expounds the necessity of the internal accounting control of the non-profit organization, puts forward the ideological framework of constructing the internal accounting control of the non-profit organization, and takes the museum industry as an example to analyze the present situation and existing problems of the internal accounting control of the non-profit organization. Through the methods of literature review, case analysis, induction and deduction, this paper analyzes and constructs the internal accounting control system of non-profit organizations from the aspects of internal accounting control evaluation and risk prevention. In the new economic and social situation, the important characteristics of non-profit organizations closely related to society and economy make its internal accounting control must be updated and developed. From the point of view of the combination of macro and micro, this paper explores the construction of internal accounting control system of non-profit organizations, so as to provide reference and reference for the improvement of internal accounting control of non-profit organizations in China, and to provide theoretical services for the efficient operation of non-profit organizations.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F234

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 楊家親,袁國(guó)紅,許燕;非盈利組織會(huì)計(jì)模式與標(biāo)準(zhǔn)的構(gòu)建[J];財(cái)會(huì)通訊;2004年08期

2 戚艷霞;《民間非營(yíng)利組織會(huì)計(jì)制度》的特點(diǎn)[J];財(cái)會(huì)通訊;2005年01期

3 趙健;;《民間非營(yíng)利組織會(huì)計(jì)制度》若干問(wèn)題探討[J];財(cái)會(huì)月刊;2006年01期

4 梁廷鵬;;民間非營(yíng)利組織會(huì)計(jì)監(jiān)管失效的原因及其相關(guān)措施[J];財(cái)務(wù)與會(huì)計(jì);2005年06期

5 周s，

本文編號(hào)：2504795