Research On Accounting Information Disclosure Of Not-for-profit Organizations In China

As the demand for public goods is increasing,the not-for-profit organizations in o ur country are developing and expanding,actively working in science and education,h ealth,sports,civil affairs,environmental protection ecological fields.It has been active ly promoting the building of a socialist harmonious society and effectively made up f or the government behavior in which it?s role is difficult to play.The rapid developme nt of not-for-profit organizations,of course,also brought a huge financial move ment,need to account and supervise through accounting to reflect the performance of the or ganization's public fiduciary responsibilities.But the reality is that our country constru ction of the not-for-profit organizations accounting is be stalled since 2004.Accounting information disclosure is woefully inadequate.The outbreak of a series of charity scan dals are constantly weakening the public trust of civil society organizations,As a larg e stone must be cleaned out of the broad road of healthy and sustainable development.This is an urgent requirement to study the accounting information disclosure of chines e not-for-profit organizationsBased on stakeholder theory,fiduciary duty theory,decision-making useful theory and signaling theory,We made a comprehensive and systematic exploration.First of all,combing the domestic and foreign related research,we make an analysis of the defin ition and characteristics of private non-profit organizations,and explore its peculiarity and disclosure of accounting information.,then analyzes the accounting information dem and and their specific needs,and comb the current condition of mandatory disclosure a nd voluntary disclosure.O n this basis,further build the evaluation index system for stat istical evaluation of the performance of accounting information disclosure to meet the requirements at the moment.Then look at the underlying obstacles on the road of dev elopment of the accounting information disclosure of the not-for-profit organizations:pri vate non-profit organization accounting target is not clear,and so on.Finally drawing l essons from foreign experience,combined with the actual,put forward development co untermeasures: on the basis of explicating the organic combination of accountability an d decision-making useful.Donation service and commitment should be brought into the accounting and disclosure to improve the accounting information disclosure content;De sign operating performance table and construct a general accounting information disclo sure system to standardize accounting information disclosure;C laim the construction of information integration,update and release,query,service and feedback in the integrati on of public information sharing platform,,dominated by the ministry of civil affairs,to improve the accounting information disclosure channels;Encourage the development ofthe independent non-profit third party agencies to promote social supervision.