民间非营利组织会计信息透明度问题研究

发布时间：2018-04-01 10:34

本文选题：民间非营利组织　切入点：会计信息透明度　出处：《长安大学》2013年硕士论文

【摘要】：近年来，随着我国市场经济的不断成熟和政府职能的逐渐转变，非营利组织得到了迅速发展。尤其是在汶川地震救援工作中的突出表现，使得非营利组织已经成为与人们生活密切相关的一支社会力量。加强和创新社会管理，同样离不开非营利组织的参与和发展。然而，空前的信任危机正在严重扼制着非营利组织的发展，其中一个重要原因就是非营利组织会计信息不透明。社会公众对非营利组织的关注度越来越高，要求其走出黑箱的呼声越来越高，而会计信息透明度就是开启黑箱唯一的钥匙。对于非营利组织，这是一个整合组织管理流程的挑战，也是一个重获社会公众信任的机会。如何提升非营利组织的会计信息透明度，来赢得公信力，维持组织的可持续发展能力，是非营利组织管理者的工作难点和重点，也是全社会关注的焦点。本文以公共产品理论、委托代理理论、公共受托责任理论和产权理论为基础，通过分析我国非营利组织整体会计信息透明度低的现状，深入剖析其成因，，借鉴和参考基金会行业在透明度方面的先进性和问题，有针对性地从非营利组织会计信息透明度衡量标准的确定、会计信息披露渠道的拓宽、法规制度的完善、外部监管的提升和内部管理的加强五个方面构建了提升非营利组织会计信息透明度的框架。
[Abstract]:In recent years, with the maturation of our market economy and the gradual transformation of government functions, non-profit organizations have developed rapidly, especially in the Wenchuan earthquake relief work. Non-profit organizations have become a social force closely related to people's life. To strengthen and innovate social management is also inseparable from the participation and development of non-profit organizations. However, the unprecedented trust crisis is seriously curtailing the development of non-profit organizations, one of the important reasons is that the accounting information of non-profit organizations is not transparent. The need to get out of the black box is getting louder and louder, and transparency of accounting information is the only key to the black box. For non-profit organizations, it is a challenge to integrate the organization's management process. It is also an opportunity to regain the trust of the public. How to improve the transparency of accounting information of non-profit organizations, to win credibility and maintain the ability of sustainable development of the organization, is a difficult and important task for the managers of non-profit organizations. It is also the focus of attention of the whole society. Based on the theory of public goods, principal-agent theory, public fiduciary responsibility theory and property right theory, this paper analyzes the current situation of the low transparency of accounting information in China's non-profit organizations, and analyzes its causes. For reference and reference to the advanced nature and problems of the foundation industry in the transparency aspect, from the determination of the measurement standard of accounting information transparency of non-profit organizations, the widening of the channels of accounting information disclosure, the perfection of the legal system, The promotion of external supervision and the strengthening of internal management set up a framework to enhance the transparency of accounting information of non-profit organizations.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F235

【引证文献】