摘要
探索我国非营利组织公共危机救助活动审计制度安排及创新,对于保证利益相关者的权益,维护非营利组织公信力,引导政府管理向"小政府、大社会"的公共治理方向发展具有重要的政治意义和经济意义。本文在已有研究的基础上,运用审计免疫系统论和需求供给理论对非营利组织审计进行论证,基于中国红十字基金会抗震救灾审计的案例研究,提出非营利组织公共危机救助活动的审计理念及制度安排与创新。
Exploring the arrangement ＆ innovation of auditing mechanism for NPOs in the public crisis assistance activities has an important political and economic significance on protecting investors＇ interests, maintaining NPOs＇ reputation, guiding the future direction of the governmental management. Based on the previous research, this paper first introduces the theoretical basis of NPOs＇ development, then uses immune system theory of auditing ＆ demand-supply theory to analyse earthquake assistance auditing of NPOs, through case study based on the earthquake assistance auditing of Chinese Red Cross Foundation, we suggest the arrangement ＆ innovation of auditing mechanism for NPOs in the public crisis assistance activities.
出处
《审计研究》
CSSCI
北大核心
2009年第3期3-8,共6页
Auditing Research
