The Research On Accounting Information Disclosure Problem Of Non-profit Organization

Througout the global, non-profit organizations play an important and irrplaceble role in social and economic development. With the improvement of China’s market economy, non-profit organization especially cicil non-profit organizations have a trend of rapid development, and gradually become the key part of China’s market economy system.However compared with the enterprise accounting information disclosure mechanism of nonprofit organization, there are many problems in the accounting information disclosure in our country, "The Five Fraud”problem is more serious, the accounting information transparency is far to meet the expectations of society as a whole height.In this paper,I mainly make evidence from private nonprofit organization—sweet angel fund, to study the existing questions of non-profit organization’s accounting information disclosure. "Smile Angel Fund" is the larger of China’s private foundations and enjoy a high social reputation, so far the foundation has received a total donation income is 15 million yuan,the number of treatment of cleft lip and palate children is 9616. At the end of 2013, "Smile Angel Fund" involved in a charity shady.And the well-known network bid Zhou Youbin through his micro-blog, stating that Li Yapeng collected money and has pocketed donation, even constituted a criminal. Although Li Yapeng and the team has explained to the questions, meanwhile the Civil Affairs Department and Red Cross Society made response for this, not eliminating the public’s query on the "smile angel fund".By making research and analysis on the “smile angel fund”accounting information,found there exsiting many problems in the accounting information disclosure,mainly concentrated in the accounting information transparecy.This paper mainly expound the problem of accounting information disclosure, and markes the combination of the accounting information disclosure theory andpractical research results at home and abroad,aiming at and analy the exist problem.This paper consists of five parts.The frist part mainly introduces the background,research significance and research contents;ideas and framework;the second part mainly introduces the domestic and foreign research non-profit organization accounting the informations disclosure situation and theoretical basis; the third part introduces the non-profit organization accounting information disclosure’s research framework;the fourth part mainly introduces the smile anger fund, including this fund’s introduction, the fund in the accounting information disclosure problem and reason, put forward constructive suggestions; the fifth part mainly introduces the conclusion and limitations of this research.With the continous development of informatization,for adapt to the social development and expansion their own, mainly by constantly improving their financial information transparency. This paper tries to analyze the problem of smile anger fund accounting disclosure, accounting disclosure, according to problem, put forward the solving measures. Hoping that the problem accounting information disclosure of non-profit organizations can get greater attentions, so that these attentions are conducive to the development of non-profit organization.