慈善机构捐赠收入与会计信息质量的关系

发布时间：2018-03-05 15:46

本文选题：慈善机构　切入点：基金会　出处：《财会月刊》2014年04期 　论文类型：期刊论文

【摘要】：我国的慈善事业起步较晚,而继"郭美美事件"等一系列负面事件之后,我国慈善机构的诚信度下降,广大慈善捐赠者十分关注捐赠资金的真实使用情况和组织捐赠的慈善机构是否受到有效监管。基于此,本文采用实证研究方法,以2005~2010年全国性基金会的数据为样本,研究基金会捐赠收入与会计信息质量的关系,以为监管机构加强对慈善基金会的监管提供经验证据。
[Abstract]:The philanthropy of our country started relatively late, and after a series of negative events such as the Guo Mei-mei incident, the credibility of our country's charitable organizations declined. The majority of charitable donors are very concerned about the true use of donated funds and whether charitable organizations that organize donations are subject to effective supervision. Based on this, this paper uses empirical research methods and takes the data of national foundations from 2005 to 2010 as a sample. To study the relationship between foundation donation income and accounting information quality to provide empirical evidence for regulators to strengthen supervision of charitable foundations.
【作者单位】：首都经济贸易大学会计学院;
【分类号】：F235;D632.9

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