我国慈善组织会计核算及信息披露问题研究

发布时间：2018-05-04 15:15

本文选题：慈善组织 + 会计信息　；参考：《沈阳大学》2014年硕士论文

【摘要】：慈善组织作为民间非营利组织的重要组成部分在扶贫济困、赈灾救助、安老扶弱、助残助孤等方面发挥了积极作用，对构建社会主义和谐社会意义重大。然而，最近几年我国慈善丑闻频发，慈善组织遭受前所未有的信任危机，严重挫伤了人们捐赠的积极性，影响我国慈善事业的发展。最主要的原因是我国慈善组织会计规范不完善、不统一，导致慈善组织披露的信息不容乐观、缺乏可比性。因此，完善我国慈善组织会计核算及报告体系，从而提高会计信息质量迫在眉睫。本文基于提高慈善组织公信力的视角，探讨如何规范慈善组织会计信息的核算和报告。通过借鉴新加坡慈善机构会计准则（CAS）和英国推荐实务公告(SORP)，提出完善我国慈善组织会计核算及信息披露的对策建议，从而为制定专门的适用于我国慈善组织的会计规范提供借鉴。本文共分为六个部分：第一部分，介绍了本文的研究背景、研究目的及意义、国内外研究综述、研究方法和主要创新点；第二部分，科学合理界定慈善组织的内涵及外延，分析慈善组织会计的特殊性，并阐述慈善组织会计的相关理论；第三部分，调研我国慈善组织会计核算及信息披露的现状，从内因和外因两方面剖析慈善会计信息质量不容乐观的具体原因；第四部分，对新加坡慈善机构会计准则（CAS）和英国推荐实务公告（SORP）进行分析，找出其共性以供我国慈善会计改革借鉴；第五部分，指出了规范慈善组织会计科目及账务处理的对策建议并提出慈善信息披露模式的设想，进而阐述提高会计信息质量的具体保障措施。第六部分，，本文的结论，并指出本文的研究不足及展望。
[Abstract]:As an important part of non-governmental non-profit organizations, charitable organizations have played an active role in helping the poor, relief, the elderly and the weak, helping the disabled and helping the orphans, which is of great significance to the construction of a harmonious socialist society. However, in recent years, with the frequent occurrence of philanthropic scandals in China, charitable organizations have suffered an unprecedented crisis of trust, which has seriously dampened the enthusiasm of people to donate and affected the development of philanthropy in our country. The main reason is that the accounting standards of charity organizations in China are not perfect and unified, which leads to the lack of comparability and optimism of the information disclosed by charitable organizations. Therefore, it is urgent to improve the accounting and reporting system of charitable organizations in China. Based on the perspective of improving the credibility of charitable organizations, this paper discusses how to standardize the accounting and reporting of charitable organizations' accounting information. By drawing lessons from Singapore Charity Organization Accounting Standard (CAS) and UK recommendation practice announcement (SORPU), the paper puts forward some countermeasures and suggestions to improve the accounting and information disclosure of charitable organizations in China. So as to establish a special accounting standards applicable to charitable organizations in China to provide reference. This paper is divided into six parts: the first part introduces the research background, research purpose and significance, domestic and foreign research review, research methods and main innovation points, the second part, scientifically and reasonably define the connotation and extension of charitable organizations, Analyzing the particularity of charity organization accounting, and expounding the relevant theory of charity organization accounting; part three, investigating the current situation of charity organization accounting and information disclosure in our country, This paper analyzes the specific reasons why the quality of charitable accounting information is not optimistic from internal and external causes. Part IV, the analysis of Singapore Charitable Accounting Standards (CAS) and the UK recommendation practice announcement (SORP). In the fifth part, the author points out the countermeasures and suggestions of standardizing the accounting subjects of charitable organizations and the handling of accounts, and puts forward the assumption of the mode of charity information disclosure. Furthermore, the paper expounds the concrete safeguard measures to improve the quality of accounting information. The sixth part, the conclusion of this paper, and points out the deficiency and prospect of this paper.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F235

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