基于社会责任的公益组织财务信息披露研究

发布时间：2018-02-28 09:26

本文关键词： 公益组织社会责任共同治理财务信息披露内容　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来，我国公益事业发展取得了长足的进步。作为公益事业发展的重要载体，公益组织为社会公众的公益善举提供了良好的平台。然而公益组织不断出现的以郭美美事件为代表的一系列“内部人控制”与“在职消费”问题，引起了空前的公信力危机，触发了民众对公益组织的反感情绪，造成社会捐赠热情急剧下降。公信力危机产生的原因被普遍认为是公益组织信息披露与信息使用者的实际需求相脱节。公益组织现行的信息披露只能基本满足有关政府部门进行合法性与合规性检查的要求，参照执行《民间非营利组织会计制度》，披露的财务信息内容范围狭窄，无法满足社会公众的需求。当前，若不进行公益组织财务信息披露的研究，不利于全体利益相关者共同治理公益组织，激发社会捐赠热情；不利于形成一个良性有机的公益生态，实现公益事业可持续发展；不利于国家对公益组织的宏观管理，实现社会财富的第三次公平分配。本文将产权理论、利益相关者理论和信息不对称理论作为理论基础，对公益组织财务信息披露进行了相应的分析。紧接着基于社会责任的视角，本文从实证分析和理论论述两个层面探讨了公益组织财务信息的供需问题。随后在供需分析结论的基础上，本文设计了反映公益组织社会责任履行状况的财务信息内容。最后本文建议从制定规范财务信息编制的公益组织会计准则，采取以XBRL为基础的网络财务报告披露模式，推行三位一体的公益组织财务信息审计模式三个方面来改善我国公益组织财务信息披露的现状。本文的创新之处有两点：一是从财务视角提出了公益组织社会责任模型，，并具体设计财务信息内容；二是运用问卷调查法并对有关数据进行了统计分析，理论和数据分析相结合增强了文章的说服力。
[Abstract]:In recent years, great progress has been made in the development of public welfare in China. Public welfare organizations provide a good platform for public good deeds. However, a series of issues of "insider control" and "in-service consumption", represented by the Guo Mei-mei incident, have caused an unprecedented credibility crisis. Triggered the public's aversion to public welfare organizations, The reason for the crisis of public trust is that the information disclosure of public welfare organizations is out of touch with the actual needs of information users. The current information disclosure of public welfare organizations can only basically meet the needs of the public interest organizations. The requirements of the relevant government departments for the examination of legality and compliance, Referring to the implementation of the Accounting system of Private Non-profit organizations, the scope of financial information disclosed is too narrow to meet the needs of the public. At present, if we do not conduct research on the disclosure of financial information by public welfare organizations, It is unfavorable for all stakeholders to govern public welfare organizations and stimulate social donation enthusiasm; it is not conducive to forming a benign and organic public welfare ecology and realizing the sustainable development of public welfare undertakings; it is not conducive to the macro-management of public welfare organizations by the state. To realize the third fair distribution of social wealth. Based on property right theory, stakeholder theory and information asymmetry theory, this paper analyzes the financial information disclosure of public welfare organizations. This paper discusses the supply and demand of financial information of public welfare organizations from the two aspects of empirical analysis and theoretical discussion, and then on the basis of the conclusion of supply and demand analysis, This paper designs the content of financial information which reflects the social responsibility performance of public welfare organizations. Finally, this paper proposes to adopt the network financial report disclosure mode based on XBRL from the formulation of accounting standards for public welfare organizations that standardize the compilation of financial information. In order to improve the present situation of financial information disclosure of public welfare organizations in China, there are two innovations in this paper: first, the social responsibility model of public welfare organizations is put forward from the perspective of finance. The content of financial information is designed concretely. Secondly, the statistical analysis of relevant data is carried out by means of questionnaire survey, and the combination of theory and data analysis enhances the persuasiveness of the article.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234;D632.9

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