Research On Problems Of Chinese Charity Accounting And Information Disclosure

Charity is an important part of non-profit organizations，it has played a positiverole in helping poor people improve the quality of life, having great significance for theconstruction of socialist harmonious society.However, in recent years, charitable organizations frequently have appearedscandal in China. Charitable organizations are suffering an unprecedented crisis ofconfidence. Inadequate supervision is the root cause of above phenomena, mainly forour charity accounting norms imperfect and not uniform. Therefore, improving ourcharity accounting and reporting system to improve the quality of accountinginformation is imminent. In this paper, based on the perspective to improve thecredibility of charitable organizations, to explore how to make the recognition,measurement and reporting of accounting information more specification. By drawingSORP and SCA, puts forward suggestions to improve our charity accounting andinformation disclosure, so as to provide a reference for the development of charitableorganizations accounting system.This paper is divided into six parts. The first partintroduces the research background, significance, domestic and foreign research review,research methodology and main innovations; the second part defines the meaning ofcharitable organizations and analysis the specificity of the charity organization’sfinancial and accounting reporting; the third part analyzes the status of charityaccounting and information disclosure in China, from two aspects of internal cause andexternal cause, analyzes the factors affecting our charity accounting and informationdisclosure; the fourth part analyzes the CAS and the SORP, to find out thecommonalities in order to provide reference for our charity accounting reform; the fifthpart, puts forward the idea about perfection of charity accounting measures andinformation disclosure mode. And then, proposes the specific safeguards of charityaccounting and information disclosure; the last part of this thesis summarizes theconclusions, and points out inadequacies and prospect of this article.