Research On Information Disclosure Of Nongovernmental Nonprofit Organizations

With the rapid development of China’s economy and the continuous improvement of residents’ income,more and more people are paying attention to public welfare undertakings,and the number of non-profit organizations has also increased significantly.It plays an indispensable role in society,economy and life,and it also assumes greater responsibility.However,the numerous negative news that has frequently appeared has made the public’s doubts about the Foundation continue to become a stumbling block to charity.The quality of information disclosure between foundations is uneven,and many foundations disclose poor quality.The high-quality disclosure of accounting information of non-profit organizations can not only make organizational managers make more reasonable decisions,but also enable non-profit organizations to improve their credibility under the supervision of the whole society,and to study their financial statements and information disclosure.It has practical application value.In recent years,the research on information disclosure of non-profit organizations has received more and more attention.However,most of them use empirical analysis methods to explore the perfect non-profit organization information disclosure system,and comprehensive exploration and system application from the perspective of non-profit organizations.There are relatively few studies.This paper sorts out the relevant concepts of non-profit organizations,and analyzes the information disclosure of non-profit organizations through actual cases from the perspective of non-public funds.This paper starts from the theory of information disclosure of non-profit organizations,and combines relevant theories with actual cases,and then compares and analyzes the cases.According to the relevant provisions of China’s non-profit organization information disclosure,through the analysis of the accounting information disclosure of Han Hong and Yan Ran Fund.After comparison,it was found that the two foundations had large gaps in the quality,timeliness,completeness,availability and usefulness of information disclosure.According to the differences in the quality of information disclosure,combined with various factors,the reasons for the differences are analyzed,including the internal control environment,income sources and policy factors.A good internal environment and source of income can improve the quality of information disclosure from within the organization.When the voluntary disclosure of the organization’s own information is insufficient,a sound government policy can regulate and supervise the information disclosure of non-profit organizations from outside the organization.Finally,combined with case analysis and domestic and foreign research,it puts forward corresponding suggestions on the information disclosure of non-profit organizations in China,with a view to the vigorous development of China’s philanthropy.