The Research On The Distortion Of Accounting Information And Management Of Civil Non-profit Organizations In China

As the improvement of China's market economic system continuously, Civil non-profit organizations have been rapid development of the situation, but in the implementation of the accounting of irrational behavior more and more,lead to the large-scale emergence of accounting information distortion, so, improving the quality of accounting information is of practical significance. The research of accounting distortion in Civil non-profit organizations is not only a new field in modern public administration of our country, but also an integral part in the area of accounting research. To promote the development of Civil non-profit organization and standardize their accounting work, the Ministry of Finance issued formally a "Civil non-profit organization accounting system"in August 18, 2004.At present, the distortion of accounting information in Civil non-profit organizations is quite prominent in our country, which mainly due to the weak basic of accounting work, weak internal accounting management, and the lack of law system and external oversight mechanisms.In different countries, because of the different social background and development process, the success of some overseas unprofitable organizations gave out some thoughts. At present, distortion of accounting information in Civil non-profit organizations, can from the duty of disclosure of information, complete the preparation of financial statements, accounting theoretical innovation in areas such as Civil non-profit organizations to improve the level of accounting information overall governance, enhancing finance analysis and evaluation and improving training high quality management talents.Based on research of various subjects and relevant theories, together with the experience at home and abroad, this paper began with the performance and harmfulness of the accounting information distortion in Civil non-profit organization of our country, and then analyzed the causes of the problem, combined with Civil non-profit organization's own characteristics, and introduced the means of enterprise management. It also proposed to improve and stressed the whole lever of solution to the accounting information distortion in Civil non-profit organizations from the construction of the law security system, supervision mechanism, the accounting team-building and the information disclosure system.