香港公益金是现今世界上少数能够将所有善款全数拨捐受惠者的慈善组织之一。它成立时间不长,但发展迅速、业绩突出、社会反响好。这与其日趋成熟的内部治理有着密切联系,即在内部环境、风险评估、控制活动、信息与沟通、内部监督等内部控制五要素方面有着独特而有效的做法。这些成功经验也为完善我国内地基金会内部控制提供诸多有益启示。 The Hong Kong Community Chest is one of the few charitable organizations in the world that can donate all the proceeds to the beneficiaries. It was established not long ago, but the rapid development, outstanding performance, good social response. This is closely linked with its growing internal governance, which is unique and effective in terms of the five elements of internal control such as internal environment, risk assessment, control activities, information and communication, and internal oversight. These successful experiences also provide many useful enlightenments for improving the internal control of foundations in mainland China.