Discussion On Non-Profit Organization Accounting Information Disclosure

With the rapid development of the national economy and the continuous increase in income from donations,non-profit organizations have assumed more roles in economic and life,and they have also assumed greater responsibilities.Accounting information disclosure will have a great influence on the public.The current research on financial reporting and information disclosure for non-profit accounting information users can not only help information demanders make correct decisions,but also establish their credibility while achieving sustainable management and development of non-profit organizations.Therefore,this theoretical study has important application value.Many scholars have conducted research and exploration in this area.There has not been a most reasonable and effective information disclosure system recognized by the academic community.Based on the fact that the accounting information of non-profit financial institutions in China is not publicized to the public at the current stage,many domestic scholars have made researches and explorations on the establishment of a sound non-profit financial information disclosure system,but in terms of specific case studies and systems The application is obviously not enough.This article will sort out the concepts of non-profit organization accounting information disclosure,at the same time,with the case of the disclosure of the accounting information of the sweet angel fund,find out the problems that arise in the disclosure of financial information and provide corresponding solutions.Through analyzing and summarizing the causes of the problems in the disclosure of the accounting information of the Fundamental Angel Fund,it will provide some experience and suggestions for its healthy operation in the future.At the same time,it will deepen the relevant research on the disclosure of accounting information in non-profit institutions in China and achieve the organic combination of theory and practice.This paper firstly explains the concept,content,form,quality characteristics and relevant theoretical basis of accounting information disclosure of non-profit organizations.At the same time,it explains the related theories.These concepts,quality characteristics and theoretical basis provide the basis for the discussion of the problems and solutions to the disclosure of accounting information in non-profit institutions.The disclosure of accounting information of non-profit organizations mainly includes disclosure of accounting information from the perspective of the organization itself,disclosure of accounting information from the perspective ofdonors,disclosure of accounting information from the perspective of beneficiaries,and disclosure of accounting information based on relevant government regulations.Secondly,this article takes the case of sweet angel fund as a case study.Mainly introduces the basic situation of Smile angel Foundation,including introduction of the foundation and financial status introduction.Smile angel Foundation accounting information disclosure only includes income and expenditure statements,accounting information disclosure channels and forms are relatively simple.Thirdly,analyze the problems existing in the accounting information disclosure of Smile angel Foundation and the reasons for these problems.The main problems include not enough substantive contents,improper disclosure of audit reports,poor reliability,single form,and lack of voluntary disclosure of accounting information.In this paper,the internal and external factors,in-depth analysis of the causes of these problems,including the foundation itself,the government and external supervision of these aspects.From the inside of the organization,it is mainly because the management lacks awareness of voluntarily disclosing accounting information and the internal control mechanism of the organization is not perfect.From the external environment analysis of the government and society,there are not enough government regulatory measures,the system is not perfect,and the external supervision is not enough.Finally,combined with the analysis of the problems existed in the accounting information disclosure of the Smile angel Foundation,some suggestions are put forward to improve the disclosure of the accounting information of the Smile angel Foundation.Mainly including improving the internal governance of foundations;improving the professional qualifications of members and staff of management committees;broadening the channels for raising funds and increasing the sources of income;establishing a sound accounting information disclosure system;strengthening external supervision and establishing a comprehensive regulatory model.