文档介绍：山西财经大学
硕士学位论文
我国非盈利组织内部审计存在问题及改善对策研究
姓名:李建兵
申请学位级别:硕士
专业:会计学
指导教师:赵新顺
2009-03-31
我国非盈利组织内部审计存在问题及改善对策研究
摘要

非盈利组织内部审计是组织自我约束机制的重要组成部分,监督和评价非
盈利组织及所属单位财务收支、经济活动的真实、合法和效益,充分发挥组织
内部审计的职能作用,促进非盈利组织管理加强,对于增加组织价值,提高组
织的运作效率,更快更好的实现组织发展目标以及在完善社会主义市场经济体
制、巩固和发展有中国特色的社会主义审计体系、构建和谐社会方面都有着重
要的现实意义。本文从非盈利组织内部审计的概念、特点、职能入手,结合我
国非盈利组织内部审计的现状,得出我国非盈利组织内部审计面临外部环境差、
机构设置不健全、人员素质较差、业务范围狭窄等诸多问题。通过对国外非盈
利组织内部审计先进经验的研究和学习,总结了对我国非盈利组织内部审计的
启示。这就有必要针对我国非盈利组织内部审计所存在的具体问题提出相关的
改进意见,以更好的发挥我国非盈利组织内部审计的职能作用。

【关键词】非盈利组织内部审计现状存在问题意义对策
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我国非盈利组织内部审计存在问题及改善对策研究
Abstract
Internal audit of non-anization is an ponent of
self-restraint mechanism, which monitors and evaluates financial e and
expenditure, authenticity, legitimacy and effectiveness of economic activities. It gives
full play to functional role of nonprofit internal audit and strengthens management,
which has important practical significance for increasing value of anization,
improving the operational efficiency anizations, to achieve faster and better the
development goals anization as well as in improving the socialist market
economic system, the consolidation and development of socialism with Chinese
characteristics, the audit system, and building a harmonious society. This paper start
with the concept, characteristics, functions of nonprofit internal audit. At same time,
the writer summarized that China’s nonprofit internal audit is facing external
environment poor, unsound institutions, poor quality of personnel, narrow in scope
and many other issues, combining with the status of nonprofit internal audit in our
country. Through the research and study of advanced experience of foreign nonprofit
internal audit, the writer summed up the enlightenment for China’s nonprofit internal
audit. In order to better play functional role of nonprofit internal audit, there is a need
to propose improvements for China’s nonprofit internal audit issue