The Research On The Information Disclosure Of China’ Non-profit Organizations

With the rapid development of the market economy, the non-profit organizations in ourcountry play an increasing significant role in the aspects of social rescue, science, education, culture,health. The non-profit organizations exert great impacts on our society, economy and livelihood as aresult of their importance receiving broad recognition from the society increasingly. However, thenon-profit organizations expose much social problems such as the untransparent operation,disordered financial management, which makes the stakeholders to fail to implement supervisionlack of effective information. Currently, the constant emerge of the corruption about thecommonweal creates serious harm to the good image of the non-profit organizations.On the basis of the facts above, the thesis makes an in-depth research on the disclosure of theinformation about the non-profit organizations through a large quantity of documents and data aswell as the lessons from others’ researches. The details follow as:The first part is the introduction. This part states the background and significance of the thesis,the conclusion of relevant researches from home and abroad, and the method of research, train ofthought, the innovations and deficiencies.The second part divides into two fields, the concept and theory. It defines the concepts of thenon-profit organizations and information disclosure.The third part states the problems about the information disclosure of the non-profitorganizations and their sources. It presents the current situation about our non-profit organizations’information disclosure, and concludes the following problems: the fault on the content ofinformation disclosure, the delay and unauthenticity on information disclosure, and the impropermethods of information disclosure. The sources of the problems above are: The first one is theirregularity of relevant laws, which refers to lack of principals of information disclosure and lackof accountability. The second one pertains to the absence of outside supervision. It refers to theinsufficient supervisions from governments as well as the society with the external assessment. Thethird one is about the absence on the inside restriction of non-profit organizations which refers tounawareness on existence and competition or shortage of human resource.The fourth part refers to the perfection on our information disclosure of the non-profitorganizations. It puts forwards the solutions on the improvements of information disclosure of the non-profit organizations by regulating the provisions, altering the function of government andimproving the social supervision and internal management. The contents as follows: Firstly, itsuggests an establishment of The Information Disclosure Law on the Non-profit Organizations,which sets up the principal, content, obligation, procedure and accountability of the informationdisclosure. Secondly, it strengthens the supervision, formulates the audit supervision, reinforces thegovernment’s appraise to change its mode of function in the process of information disclosure.Thirdly, it boosts the supervision awareness from the public and medium, introduces the assessmentfrom a third party, and stresses the social supervision. Last, it builds up an internal control toself-discipline through the regularity on internal finance and enhance of the awareness on existenceand competition.The fifth part is the conclusion. It sums up the research on the author’s views and presents thedirection for the furthered research.