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县域慈善组织的运行现状与治理:由一个发达地区生发
引用本文:章之旺,李东海.县域慈善组织的运行现状与治理:由一个发达地区生发[J].改革,2010(2).
作者姓名:章之旺  李东海
作者单位:南京审计学院国际审计学院;
摘    要: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。

关 键 词:县域慈善组织  审计治理  免疫系统  公益审计  

The Development Status & Governance of Charity Organizationin China's County:Example from A Developed Region
Zhang Zhiwang Li Donghai.The Development Status & Governance of Charity Organizationin China's County:Example from A Developed Region[J].Reform,2010(2).
Authors:Zhang Zhiwang Li Donghai
Abstract: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 ...
Keywords:charity organization in county  audit governance  immune system  charity audit  
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