Social organization, as an important link in the process of stimulating the economic,political, cultural and social construction settled as development goal in the report tothe Seventeenth National Congress of the CPC， and as non-governmental public fieldoutside the governmental&political field as well as the market economic filed, isnow showing its indispensability providing public service, taking part in publicmanagement, securing public benefits, reflecting public’s appeal, adjusting socialconflicts, supporting public charity and being a new force of the construction of aharmonious society. It is also a significant support force to the Party and theGovernment regarding social management application.Only when social organization enjoys prosperous and healthy development can weimprove the overall social harmony to higher level, realize the stability of the peopleand accelerating overall social development. Since developed for only few years, fromperspective of organizational structure, managing methods and supervision mechanism,social organizations in China still have lots of defects resulting in frequent scandals.But all laws the government carried out cater to enterprises but not socialorganizations although no high-frequency bankruptcy occurred in social organization asin enterprises. However, the truth is social organizations also face lacking of internalcontrol and management deficiency as well as other issues.Therefore, constructing internal control system not only can help socialorganizations find management and operation defects in time but also help decreasingpossibilities of risks through risk control methods. Thoroughly execution of internalcontrol regime will be very benefit for the combination of external and internalsupervision, which will accelerate the transparent and public operation, standardizemanagement behaviors. Stimulating the regime’s well-organized operation and healthydevelopment has important practical meaning for the deepening of social system reform,strengthening construction of a harmonious society and improving the opening-up level.The article is divided into five parts. The first part introduces the researchbackground and meaning, domestic and foreign scholars’ research results on current social organizations’ internal control as well as research methodology and content.The second part is about research theoretical bases that are illustrated fromsociology, economics, management and other perspectives. The author firstly definesthe growing base that is regarded as civil society in western world for socialorganizations, confirms the existing purpose and meaning of social organizations.Illusion on the existence of resources and stakeholders in social organization internalcontrol and analysis on exist situation of social organization will also be made.Secondly the author will provide relative theoretical guide to internal control systembuilding according to Good Governance Theory, Self-government Organization Theory,Risk Theory and Internal Control Theory.The third part of the article discomposes the current situation of the internal controlof social organizations. First, foreign existing advanced experience on socialorganization structure building illustrated. Second, current situation of China’s socialorganizations’ risk management and supervision is studies. According to disclosure ofthe current situation, the author analysis the risks that our social organizations areconfronting and points out our problems in social organization supervision.The fourth part builds the overall social organization internal control system. Theauthor studies the whole structure according to the Five Factors on internal control andbuild initial regime for social organization internal control combing theories andChina’s specific national condition.In the fifth part, the author proposes relative strategic suggestions on internalstructure installation, risk management system, control measures, informationcommunication regime, supervision and inspection regime and so on, attempting tostandardize management methods and accelerate its healthy development so as toprovide referential idea for the strengthening of social management innovation andsocial development.
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