Research On Issues Of Financial Reports In Private Non-profit Organizations

With the development of our social economy and political reform of economic system,private non-profit organization achieved unprecedented development, she as a "third power"are actively fill the vacancy of the government and the market place, the government andpublic relations in contact, the development of public undertakings, to develop social helpeach other, sets up the social morality and many other play its proper role.But, the private non-profits in the process of development also faces many seriousproblems. There are some organization appeared funds management confusion, do STHwithout authorization changes capital USES, an illegal collection, and a series of sponsorshipscandal, NPO to produce more and more serious "trust crisis". At present, the social public toprivate nonprofit organizations the attention of more and more high, require theseorganizations to complete and accurate, timely, the release of it can reflect organizationoperating performance and cost of the financial report in the growing calls. A high quality,can fully reflect the NPO’s financial position and operating performance of the financialreport, NPO and the public is the bridge and the link to contact; Can help remove the NPOentrusted with the responsibility, gaining public trust; Improve the credibility of theorganization is an important means to attract donors and potential donors to make donationsof decision. How to perfect the NPO’s financial reporting system, for the development of theNPO inject new vitality, for its survival and vigorous development is stable NPO client,management operators, the social public focus of attention and difficulty.This paper the government, market failure theory and financial report targets,information quality features theory as a foundation, through the China youth developmentfoundation the disclosure of the audit report, this paper analyzes the NPO’s financial reportthe net assets of the existing classification have limited, services factor donated theunrecognized measurement, accounting statements system is not perfected financial report,the information disclosure problems defects, learn from other countries and regions on thebasis of the practice of, in combination with the actual situation of the at present, putsforward the classification, improve services elements net assets donated the recognition and measurement of the accounting statements, perfect system to solve the NPO solutions to theproblems of the financial report.