非营利组织相关审计问题研究

本文针对目前我国对非营利组织审计研究不足的现状,首先界定了我国非营利组织的范围;然后结合代理理论分别论述了非营利组织的任期经济责任审计和内部审计,建议在民间非营利组织引入经济责任审计,在有条件的事业单位设置审计委员会;最后就非营利组织的绩效审计和绩效评估提出了相关意见和政策建议。

Research on the Related Auditing Problems of Non-profit Organization

Based on the existing condition of inadequate research on the domestic Non-profit Organization auditing, the paper firstly defines the boundary of Non-profit Organization, illustrates the auditing exploration statement of Non-profit organization, then combined with proxy theory respectively explains the tenure economic responsibility auditing and internal auditing of Non-profit Organization. The author proposes that economic responsibility auditing be employed by the Non-profit organization and that auditing committee be established in public institutions if possible and so forth. Lastly the author brings forward related proposals and policy suggestions on the performance auditing and estimation of Non-profit Organization.