CAJ | 학술논문

随着改革开放深入和市场经济发展,贫富差距扩大等系列社会问题呼唤县域慈善事业的发展。但县域慈善组织在实践中却面临着信任危机与发展困境,如何提高县域慈善机构的组织管理水平,正确处理其与政府的关系,建立健全长效的监督机制,成为亟待研究的课题。以苏南地区A、B两个县级市慈善组织的运行现状为切入点,总结、分析其发展运行中的成功经验及存在的问题,在此基础上提出,应构建由内部审计、政府审计、社会审计等三大审计主体共同参与的审计治理机制,形成保障县域慈善事业不断健康发展的＂免疫系统＂。
수착개혁개방심입화시장경제발전,빈부차거확대등계렬사회문제호환현역자선사업적발전。단현역자선조직재실천중각면림착신임위궤여발전곤경,여하제고현역자선궤구적조직관리수평,정학처리기여정부적관계,건립건전장효적감독궤제,성위극대연구적과제。이소남지구A、B량개현급시자선조직적운행현상위절입점,총결、분석기발전운행중적성공경험급존재적문제,재차기출상제출,응구건유내부심계、정부심계、사회심계등삼대심계주체공동삼여적심계치리궤제,형성보장현역자선사업불단건강발전적＂면역계통＂。
Social problems such as the gap between rich and poor which occured in the process of the development of market economy and implement of reform and opening-up policy in China had called for the development of county charities. How to improve the organizing and managing level,how to deal with the relation with the government properly and how to establish a sound long-term monitoring mechanism which are the keys to the success of the development of county charities had become the urgent problems to be solved in practices. After investigated the development status of charity organizations in county A and B in Southern Jiangsu province,we proposed a audit governance model commonly participated by internal audit,government audit and social audit,which has been insisted as an ＂immune system＂ to promote the continuous development of county charities.