CAJ | 학술논문

近几年社会公益领域出现的诸多案例都暴露出我国民间非营利组织内部控制缺乏和执行无效的社会现实，在企业和行政事业单位内部控制规范相继出台的政策背景中，民间非营利组织应该如何构建内部控制体系成为亟需研究的问题。我国民间非营利组织一方面起步晚，管理水平参差不齐，社会公信力较差；另一方面其运营和管理具有特殊性，特别需要通过绩效管理予以扶持和提高其管理水平，也就需要构建和绩效管理相适合的内部控制系统。非营利组织绩效内部控制系统是以通用性的内部控制框架为基础，设定专门的控制标准运用专门的控制方法对组织的筹资活动、服务活动和管理活动中的风险进行有效地识别、衡量和控制，以保障组织实现管理绩效目标，全面透明组织绩效信息，提高社会公信力，最终完成组织使命。
근궤년사회공익영역출현적제다안례도폭로출아국민간비영리조직내부공제결핍화집행무효적사회현실，재기업화행정사업단위내부공제규범상계출태적정책배경중，민간비영리조직응해여하구건내부공제체계성위극수연구적문제。아국민간비영리조직일방면기보만，관리수평삼차불제，사회공신력교차；령일방면기운영화관리구유특수성，특별수요통과적효관리여이부지화제고기관리수평，야취수요구건화적효관리상괄합적내부공제계통。비영리조직적효내부공제계통시이통용성적내부공제광가위기출，설정전문적공제표준운용전문적공제방법대조직적주자활동、복무활동화관리활동중적풍험진행유효지식별、형량화공제，이보장조직실현관리적효목표，전면투명조직적효신식，제고사회공신력，최종완성조직사명。
In recent years , there have been many cases that revealed the social reality of internal control deficiency and ineffective execution in our private non-profit organizations (NPOs ) in the field of social public .Enterprises and administrative institutions have been introduced internal control standards .In this background ,how to build an internal control system has become an urgent research question in China ’ s private NPOs .On the one hand ,our private NPOs started late and had uneven management level and poor social credibility ;on the other hand , because of the particularity of the operation and management , the private NPOs desperately needed to be supported and improve their management level through performance management .T he internal control system w hich w as adapted to performance management should also be constructed .The internal control system of the performance of NPOs was based on universal internal control framework . Then it could effectively identify , measure and control risks of the organizations ’ finance activities ,service activities and management activities by setting specific control standards and using specific control methods so that it could ensure the organizations to achieve management performance goals , transparent organizational performance information fully ,improve social credibility and complete the mission finally .