摘要：我国的非营利组织事业发展得到了来自社会各界的大力支持。但是多数非营利组织的规模与运营机制不匹配，导致该组织内部出现资金使用不规范、运营机制混乱等不同程度的问题。而解决此类问题的有效方法之一即为加强内部会计控制的建设。本文将探究非营利组织内部会计控制体系的建设；进一步利用内部会计理论，分析我国非营利组织内部会计控制特点以及存在的必要性。以红十字会分支机构为具体案例，分析了此类组织的发展现状，以及存在的问题，并结合内部会计理论以及我国国情，给出了完善信息披露、加强内部监管机制等解决方法。为不断完善非营利组织的内部会计控制制度，使其能可持续发展提供一定地理论支持。77563

毕业论文关键词：非营利组织；内部会计控制制度；评价体系；风险防范

Study on the Internal Accounting Control System of Non-Profit Organizations 

—— Taking a Branch of the Red Cross as an Example

Abstract: The development of China's non-profit organizations has been strongly supported by a plenty of communities。 However, the scale of most nonprofit organizations does not match with the operating mechanism, which results that the using of funds in the organizations is not standardized, and the operating mechanism is chaos, besides, there are other different problems。 Here, one of effective ways to solve such problems is to strengthen the construction of internal accounting control。 In this paper, we explore the construction of non-profit organization internal accounting control system; further, using the theory of internal accounting of the non-profit organizations, we analyze characteristics and existing necessity of internal accounting control。 Finally, taking a branch of the Red Cross as an example, we analyze present situations and the existing problems of this kind of organizations。 And combing the internal accounting theory with the situation of our country, we propose some ways to improve the information disclosure and strengthen the internal supervision mechanism。 To continuously improve the non-profit organization's internal accounting control system, these ways can provide some theoretical supporting for sustainable development。 

Keywords: non-profit organization; internal accounting control system; evaluation system; risk prevention

目录

一、绪论 5

（一）研究背景与意义 5

1、研究背景 5

2、研究意义 6

（二）研究方法与基本论点 6

1、研究方法 6

2、基本论点 6

（三）非营利组织内部会计控制研究现状 7

1、国内研究现状 7

2、国外非营利组织内部会计控制研究现状 9

3、国内外非营利性组织内部会计控制制度的对比 10

二、非营利组织及内部会计控制理论 11

（一）非营利组织概述 11

1、非营利组织的定义 11

2、我国非营利组织的分类 11

（二）非营利组织内部会计控制概述 11

1、非营利组织内部会计控制的主体内容 11

2、非营利组织内部会计控制的目标