Reseach On Information Disclosure Quality Evaluation System Of The Foundations

In recent years, the foundations’charity projects have covered education, social welfares, poverty relief, many aspects of health care, environment, law, academic seminars and sports, etc. making a great contribution to promoting public welfare and development of social economy.However, since the development of foundation in our country is still at a preliminary stage, the information opacity in management hinders users’getting information and supervisors’monitoring. The public pay more and more attention to the Foundations after welfare scandals of various Foundations in2011. Under new circumstance, building a scientific, standardized and practicable information disclosure evaluation index system to improve the public’s distinguishing capacity of foundations’information disclosure quality and lead the public’s donation is an urgent problem needing solving.By adopting methods of normative research, page analysis, expert estimation and Case Inspection and together with study of our country foundations’current information disclosure quality situation and analysis of system background, the page makes a deep research on foundations’information disclosure quality system. The main contents:chapter1describes research background and research significance. There are three issues:1. There is a shortage of researches on information disclosure quality index system, while many researches are carried out around information disclosure, transparency, etc.2:The information disclosure’s contents is not all-round, the veracity is lacked for criterion of accountant information disclosure quality. Chapter2puts forward the questions existing our country’s foundations’information disclosure quality at present through analysis of our country’s foundation’s information disclosure related theory, study of system background and information disclosure current situation. Chapter3raises overall goals of foundations’ information disclosure, and designs index of information disclosure assessment system according to the requirement of reliability, timeliness, adequacy and classification. Chapter4assesses information disclosure quality current situation of our country’s adolescent development and offers research suggestion. Chapter5summarizes the whole page and draws conclusions:1.Foundation information disclosure quality requirement should obey the goal of reliability, timeliness and adequacy, only through this way, the overall goals of improving foundations’ credibility, drawing society donation and government support.2:Financial information and donation information are the most important in information disclosure quality adequacy requirement, and next is disclosure of project information and basic information. Financial, donating and project information should be noticed in foundations’information disclosure.3. Foundations’ information disclosure should avoid redundancy, put forward policy suggestions and the prospect of research in the future. The innovation of the page is presenting the idea that Foundation information disclosure quality requirement should obey the goal of reliability, timeliness and adequacy, only through this way, the overall goals of improving foundations’credibility, drawing society donation and government support, foundations’information disclosure quality assessment index system is constituted on the goal of reliability, timeliness, adequacy and classification, in which Financial, donating and project information should be noticed in foundations’information disclosure.Due to the limited knowledge of mine, there may be something unthought-of in the design process of foundations’information disclosure quality assessment system, relationship between each index isn’t researched further, there is lack of Comparability between objects, the above questions are expected to be perfected in the future.