我国民间非营利组织会计信息披露研究

发布时间：2018-05-06 07:02

本文选题：民间非营利组织 + 民间非营利组织会计　；参考：《华北电力大学》2017年硕士论文

【摘要】：随着公共服务需求的不断增长,我国民间非营利组织规模日益庞大,活跃在社会生活各个领域,积极推动我国的社会主义和谐社会建设。迅速发展的民间非营利组织当然也带来了庞大的资金运动,需要加强会计核算和监督。但我国民间非营利组织会计建设自2004年《民间非营利组织会计制度》出台之后就陷入停滞,会计信息披露严重不足。一系列慈善贪污及诈捐丑闻的爆发削弱了民间营利组织的公信力。会计信息披露匮乏成为民间非营利组织健康可持续发展的康庄大道上必须要扫除的拦路石。专门针对民间非营利组织会计信息披露开展研究是十分必要的。本文运用公共物品理论、利益相关者理论、受托责任理论、决策有用理论、信息不对称理论与信号传递理论对我国民间非营利组织会计信息披露进行了全面、系统的探索。首先梳理了国内外相关研究,对民间非营利组织进行界定与特征分析,探讨了其会计信息及披露的特殊性;然后分析了民间非营利组织的信息使用者及其需求的会计信息,概述了民间非营利组织会计信息的强制性披露现状与自愿性披露现状,构建评价指标体系对我国民间非营利组织会计信息披露对需求的满足性进行了评价,明确了我国民间非营利组织会计信息披露尚未能满足需求,仍待进一步发展,接着剖析了在我国民间非营利组织会计信息披露发展道路上仍然存在会计定位不明,表述不清,政府监管缺位、缺乏有效的会计信息披露渠道等障碍,需进一步突破。最后借鉴国外有益经验,结合实际,提出重点明确、措施系统、着眼长远的发展对策:在明确受托责任与决策有用有机结合的会计目标的基础上,将捐赠劳务与承诺纳入核算与披露范围以完善会计信息披露内容、设计运营绩效表并构建通用的会计信息披露体系以规范会计信息披露手段,主张由民政部主导建设集信息集成、更新、发布、查询、服务与反馈于一体的共享公益信息统一平台以健全会计信息披露渠道,鼓励独立的非营利性第三方监督机构的发展以促进社会监督,既有理论指导意义,又有较好的实践操作性。
[Abstract]:With the increasing demand for public services, the scale of the non-governmental non-profit organizations in China is increasing, active in various fields of social life, and actively promote the construction of a harmonious socialist society in our country. Of course, the rapid development of non-profit non-governmental organizations also brings a huge fund movement, need to strengthen accounting and supervision. However, the construction of accounting for non-governmental non-profit organizations in China has been stagnant since the publication of the Accounting system of Private Non-profit organizations in 2004, and the disclosure of accounting information is seriously inadequate. A series of charitable corruption and fraud scandals have weakened the credibility of private profit organizations. The lack of accounting information disclosure has become an obstacle to the healthy and sustainable development of non-profit organizations. It is necessary to study the accounting information disclosure of non-profit organizations. Based on public goods theory, stakeholder theory, fiduciary responsibility theory, decision useful theory, information asymmetry theory and signal transmission theory, this paper makes a comprehensive and systematic exploration on accounting information disclosure of non-profits organizations in China. First of all, it combs the relevant research at home and abroad, defines and analyzes the characteristics of non-governmental non-profit organizations, discusses the particularity of their accounting information and disclosure, and then analyzes the information users of non-governmental non-profit organizations and their needs of accounting information. This paper summarizes the current situation of compulsory disclosure and voluntary disclosure of accounting information of non-governmental non-profit organizations, and constructs an evaluation index system to evaluate the satisfaction of accounting information disclosure of non-governmental non-profit organizations to the demand. It is clear that accounting information disclosure of non-governmental non-profit organizations in our country has not yet met the demand, and still needs further development. Then, it analyzes that accounting orientation is still unclear and the expression is not clear in the development path of accounting information disclosure of non-governmental non-profit organizations in China. Lack of government supervision, lack of effective accounting information disclosure channels and other obstacles need further breakthrough. Finally, draw lessons from the beneficial experience of foreign countries, combined with the reality, put forward the emphases, measures system, long-term development countermeasures: on the basis of defining the accounting objectives of the organic combination of fiduciary responsibility and decision-making, In order to perfect the accounting information disclosure content, design the operating performance statement and construct the general accounting information disclosure system to standardize the accounting information disclosure means, the donative labor service and the commitment are included in the accounting and disclosure scope. Advocates that the Ministry of Civil Affairs should lead the construction of a unified platform of information integration, updating, publishing, inquiry, service and feedback for the purpose of improving the channels for accounting information disclosure. Encouraging the development of independent non-profit third-party supervision organizations to promote social supervision has both theoretical guiding significance and good practical operation.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F235

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