Research On The Disclosure And Transparency Of Chinese Charity

Encouraging organizations to be more open has been a key issue in contemporarydebates over nonprofit accountability. Numbers of Chinese donors and stakeholdershave expressed concern about the lack of transparency in the nonprofit sector.However, our understanding of what motivates organizations to the disclosuredecision is weak. We aim to enhance our understanding of this critical issue bydeveloping and testing a model of the determinants of voluntary disclosure decisionmaking, using data gathered on Foundation Transparency Index（FTI）and Grass-rootOrganizations’ Transparency Index（GTI）. Following an explanatory research line,this article aims to identify the influence of the factors “organizational size”,“organizational age”,“organizational complexity”,“organizational type”,“contribution ratio”,“administrative efficiency”,“restrictive net assets ratio”, and“financial position” in the voluntary disclosure. The results show that only the factorsof “organizational size”,“organizational age”,“organizational type”,“contributionratio”,“administrative efficiency” and “restrictive net assets ratio” are statisticallysignificant. According to case study, we discover the process and dilemma ofinformation disclosure, discussing how organizational governance effect voluntarydisclosure.