我国基金会财务信息披露模式研究

发布时间：2018-04-01 11:35

本文选题：财务信息披露模式　切入点：基金会　出处：《青岛大学》2013年硕士论文

【摘要】：2011年,一系列负面新闻将公益性的基金会推上了舆论的风口浪尖,基金会的财务透明度和公信力受到严重质疑。基金会要想获取社会公众的信任,就必须加强信息披露,而财务信息披露是重中之重。目前基金会对外披露的财务信息容量不足、质量不高,带有盲目性和随意性,总结出一套适合基金会的财务信息披露模式,理论上可以丰富和完善非营利组织的会计理论,实践上有助于指导基金会的信息披露行为,帮助基金会重获公信力。论文以基金会财务信息披露模式为研究对象,通过分析基金会的公益产权、委托代理关系和利益相关者,阐述了基金会财务信息披露的重要性和必要性；运用调查问卷的方法,了解社会公众对基金会财务信息披露的看法和真实信息需求,取得了研究的第一手资料；通过分析我国基金会目前的财务信息披露现状,认为我国基金会目前披露的财务信息远不能满足信息使用者的需求；通过归纳分析美国基金会的财务信息披露模式,提出基金会应当构建面向社会、面向政府和面向市场的“三位一体”的财务信息披露模式,按照“强制为主、自愿为辅,主打通用、多种选择”的信息披露原则,分别在财务报告、年度工作报告、年报、其他报告中披露财务信息,并认为基金会财务信息披露渠道应以网络披露为主,至少每年进行一次完整的财务信息披露,但是开展的项目应当有短于一年的定期说明。最后,将基金会计引入基金会的会计系统,根据信息需求的调查结论重构了基金会的对外报告。
[Abstract]:In 2011, a series of negative news brought public welfare foundations to the forefront of public opinion, raising serious questions about the foundation's financial transparency and credibility.If the foundation wants to gain the trust of the public, it must strengthen the information disclosure, and the financial information disclosure is the most important.At present, the financial information disclosed by the foundation is of insufficient capacity, low quality, blindness and randomness. A set of financial information disclosure models suitable for the foundation can be summed up in theory, which can enrich and perfect the accounting theory of non-profit organizations.Practice helps guide the foundation's information disclosure behavior and help the foundation regain credibility.This paper takes the financial information disclosure mode of the foundation as the research object, through the analysis of the foundation's public interest property right, the principal-agent relationship and the stakeholders, expounds the importance and necessity of the foundation's financial information disclosure, and applies the method of questionnaire.To understand the public's views on the disclosure of financial information of the foundation and the real information needs, and to obtain first-hand information of the research; through the analysis of the current situation of financial information disclosure of foundations in China,The author thinks that the financial information disclosed by the foundation in our country is far from meeting the needs of the users of the information, and by summarizing and analyzing the financial information disclosure mode of the American foundation, the author puts forward that the foundation should be oriented to the society.The "Trinity" mode of financial information disclosure for the government and the market, according to the principle of "compulsory as the main, voluntary as supplementary, dominant in general use, and multi-choice", respectively, is in the financial reports, annual work reports, annual reports, and annual reports.Other reports disclose financial information, and think that the financial information disclosure channel should be mainly network disclosure, at least once a year to complete financial information disclosure, but the project should be less than a year of regular statements.Finally, the fund accounting is introduced into the foundation's accounting system, and the foundation's external report is reconstructed according to the investigation conclusion of the information demand.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234.4;D632.9

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