基金会内部控制分析与评价--以"大地之爱·母亲水窖"项目内部控制分析与评价为例

本文在对“大地之爱.母亲水窖”项目广泛调查的基础上,运用现代内部控制理论,从控制环境、风险评估、控制活动、信息与沟通、监督等五个方面对项目内部控制进行分析与评价,并针对项目实施过程中存在的问题,提出完善项目内部控制的建议,旨在为捐资者和社会公众科学、全面、深刻了解项目资金的管理和使用情况提供参考依据,为完善项目内部控制制度,保证项目专项基金的安全、有效和增值提供服务,为基金会内部控制制度建设提供参考。

Appraisal of the Internal Control of the Foundation--Based on the Project of the "Mother Earth's Love and Mother Water Cellar"

Based on an extensive investigation of the "Mother Earth's Love and Mother Water Cellar" Project,this paper applies the modern internal control theory to an analysis of the project in five aspects: control of environment,risk appraisal,control of operation,information and communication,and supervision.In response to the problems arising in the implementation of the project,the paper makes suggestions for improving the internal control of the project.This improvement shall provide the donors and the general public adequate information to understand project management and use of the project funds.It also serves to improve the rules and regulations on the internal control of the project and to ensure the security,efficiency and value increment of the designated project funds.It can furthermore provide evidence for improvement of the rules and regulations on the foundation's internal control in the future.