Research On Media Pressure And Accounting Information Disclosure Quality Of Public Welfare Foundation

In the development of China's economy and the continuous improvement of the social system under the picture,along with the accumulation of social surplus wealth and citizenship awareness of the charity,the public welfare fund began to chaos from the orderly,in the resolve of social contradictions,and promote human rights and other aspects played an important role.At the same time,the government also provides some basic safeguards for the development of the public welfare foundation at the level of laws and regulations,which to some extent,enhance the quality of China's public welfare fund accounting information disclosure,and also for the development of China's public welfare foundation has played a huge role in promoting.The quality of accounting information disclosed by public welfare foundation is an important basis for donor donation.However,in recent years,the problems of moral problems and adverse selection such as "charity scandal" and "public corruption" have been reported by the media to reduce the quality of accounting information disclosure of public welfare foundations,which seriously hamper the public credibility of public welfare foundations,the amount of funds raised by the club is decreasing.Indicating that the media as an external monitoring mechanism in the development of public welfare funds play a role.But the media pressure on the impact of public interest fund accounting information disclosure in the end how to be studied.This paper discusses the theoretical research and empirical analysis.Theoretical analysis includes literature review,concept definition and basic theoretical analysis.Firstly,it reviews the literatures about the pressure of media and the quality of accounting information disclosure of public welfare foundation.On this basis,the concept of media pressure,non-profit organizations,public welfare foundation and public welfare foundation accounting information disclosure are defined,and the theoretical basis of the relationship between the media pressure and the disclosure quality of the public interest foundation is established through the theory of principal-agent theory,public product theory,information asymmetry theory and reputation mechanism theory.The empirical test is based on the relationship between media pressure and the public information disclosure quality.In this paper,the explained variables are used to construct the indicator system of accounting information disclosure quality of public welfare foundation from the three aspects of integrity,relevance and reliability,and the explaining variable are measured by media reports,media negative reports,online media reports and paper media reports,constructing four models of empirical research: media reports and accounting information disclosure quality model,media negative reports and accounting information disclosure quality models,online media reports,paper media reports and accounting information disclosure quality model as well as Public foundations,private foundations and accounting information disclosure quality model.Based on a total of 535 sets of data from 150 public welfare funds(eliminate the foundation set up in 2010 and beyond,and some of the official website is maintenance and other reasons leading to the query can not be related to the accounting information of the foundation)in China from 2010 to 2014,the relationship between media pressure and quality of public welfare foundation accounting information disclosure is analyzed.Through the research and analysis of this article,it can help to improve the quality of accounting information disclosure and to play a more important role in media pressure.