慈善组织起着帮扶与促进社会发展的作用,本应是暖人心的非营利组织,却负面新闻缠身,甚至于成为使人心寒的为少数人“营利”的组织。内部控制制度的建立与实施对于我国慈善组织改变当前局面起着重要作用。本文将就我国慈善组织内部控制的目标进行分析,阐述现存的内部控制缺陷并根据COSO框架对我国慈善组织的内部控制提出相应建议。 Charities play a role in helping and promoting social development. They should have been warm-hearted non-profit organizations, but they have negative news, even becoming chilling “profit-making” organizations. The establishment and implementation of the internal control system play an important role in changing the current situation of the charity in our country. This article will analyze the objectives of internal control of charities in our country, elaborate the existing defects of internal control and make corresponding suggestions on the internal control of charities in our country according to the COSO framework.