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Research On The Financial Information Disclosure Of Public-raising Foundation In China

Posted on:2016-02-21Degree:MasterType:Thesis
Country:ChinaCandidate:Y X PanFull Text:PDF
GTID:2296330461458947Subject:Administrative Management
Abstract/Summary:PDF Full Text Request
With the growth of public-raising foundation,the publication of the information has risen the concern of all fields.Compared with the European developed countries,the development of China’s public-raising foundation is still at a low level.Even though we have made progress in the development of public-raising foundation,there are many problems in compulsive and voluntary exposure of information and social supervision,especially in the exposure of financial information.In recent years,the increasing of charity sandal has made the relationship between the public-raising foundation and the stakeholders tense.As a result,more and more scholars attach great importance to doing some studying in improving the transparency of the charitable organization.In order to ensure the healthy development of the charitable career,in Nov.24 th,2014,the State Council enacted “the instruction of ensuring the healthy development of the charitable career”,which put forward the demand of “strengthening the self-management of charitable organization and the responsibility of exposing information”.This paper bases on the public-raising foundation theories and bases on the existing system and the economic and social development background.It starts with the government,the public-raising foundation and other stakeholders and makes public-raising foundation mechanism of financial information disclosure system in-depth study from the main body of information disclosure,content,way,internal management,external supervision and so on.There are some main research contents.The first chapter expounds the research background and research significance,and raises the research question.The second chapter introduces public-raising foundation concepts such as information disclosure,discusses the information asymmetry,stakeholders and the signal transmission theory.The third chapter analysis public-raising foundation correlation between financial information and donation income through the SPSS and briefs information transparency and the influence of all kinds of financial information for donation income.The fourth chapter analysis the reality of China’s public-raising foundation financial disclosure basing on henan soong ching ling foundation events from the perspectives of government,foundations,and other stakeholders.The fifth chapter analysis the cause of the problem of the current Chinese public-raising foundation financial information to disclose.The sixth chapter puts forward concrete measures of improving public offering foundation financial information transparency.
Keywords/Search Tags:Public-raising Foundation, Financial Information, Information Disclosure
PDF Full Text Request
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