财务与金融
財務與金融
재무여금융
2011年
6期
72-77
,共6页
非营利组织%内部控制%目标%要素
非營利組織%內部控製%目標%要素
비영리조직%내부공제%목표%요소
Nonprofit Organizations%Internal Control%Objectives%Elements
非营利组织内部控制的目标包括：保证其目标的充分实现程度；保证其信息的可靠性和完整性；保证其资源运行的经济性、安全性及完整性；保证其产品和服务的质量；保证其公信力。非营利组织内部控制的要素包括控制环境、风险管理、控制活动、信息与沟通、监督与检查。我国应该循序推进内部控制规范的制定；有效发挥内审机构在内控建设中的作用；积极探索负责人对内部控制的法定责任；逐步引入外部审计对内部控制的评价制度。
非營利組織內部控製的目標包括：保證其目標的充分實現程度；保證其信息的可靠性和完整性；保證其資源運行的經濟性、安全性及完整性；保證其產品和服務的質量；保證其公信力。非營利組織內部控製的要素包括控製環境、風險管理、控製活動、信息與溝通、鑑督與檢查。我國應該循序推進內部控製規範的製定；有效髮揮內審機構在內控建設中的作用；積極探索負責人對內部控製的法定責任；逐步引入外部審計對內部控製的評價製度。
비영리조직내부공제적목표포괄：보증기목표적충분실현정도；보증기신식적가고성화완정성；보증기자원운행적경제성、안전성급완정성；보증기산품화복무적질량；보증기공신력。비영리조직내부공제적요소포괄공제배경、풍험관리、공제활동、신식여구통、감독여검사。아국응해순서추진내부공제규범적제정；유효발휘내심궤구재내공건설중적작용；적겁탐색부책인대내부공제적법정책임；축보인입외부심계대내부공제적평개제도。
The nonprofit organization＇s internal control objectives include ensuring the full realization of its objectives, ensuring the reliability and integrity of its information, ensuring the economy, security and integrity of its resource operation, ensuring the quality of its products and services, ensuring its credibility. The nonprofit organization＇s internal control elements include control environment, risk management, control activities, information and communication, supervision and inspection. China should promote the progressive formulation of the internal control standards, play an effective internal audit organization＇s role in the construction of internal control, actively explore the legal liability of the unit leader in the internal control, and gradually introduce the external audit agency＇s evaluation of internal control.
