Research On The Information Disclosure Of Non-profit Organizations

Recently the function of our government departments begin changing with construction of the harmonious society A concept of public governance which called "small government, big society" gradually gained public recognition. Non-profit organizations begin to play its role as the third sector in the government of society along with corporations and the government.It is a turning point for non-profit organizations when Wenchuan earthquake happened in2008. The huge destructive, sudden outbreak and extensive influence of the earthquake make government departments release the activity limitations of non-profit organizations. This decision helped non-profit organizations involve in the activity of disaster-relief and construction. After the year of2008,the role of non-profit organizations became significant gradually and they began to attract more attention.With the rapid development of non-profit organizations, a series of problems associated also be highlighted. Our country philanthropy suffered "transparent accountability storm" in2011, which made the credibility of the government-run non-profit organizations be challenged greatly. Taking advantage of this background, private non-profit organizations became increasingly prominent. In2013,the donation to private non-profit organizations exceeds that to government-run non-profit organizations firstly during Ya’an Lushan earthquake.Based on the background above, this paper selects the China Foundation for Poverty Alleviation as a typical example to analyze the concrete situation of information disclosure. Through this step we can explore current non-profit status in the information disclosure and find solutions to solve the problem related.This paper can be divided into seven parts.The first part is an overview of the article. This section outlines the background and significance of information disclosure of non-profit organizations. This part points out that the research about information disclosure of non-profit organizations can promote the development of related theories from the academic point.On the other hand, the research about information disclosure of non-profit organizations can contribute to organizations’healthy and sustainable development from practical point.The second part is a literature review about the quality of information disclosure.This section reviews the paper about information disclosure and information disclosure of non-profit organizations. In this part, it also comments the situation of related literature.The third part is the theoretical basis of the information disclosure of non-profit organizations.This part describes the theoretical foundation of information disclosure and quality evaluation.The fourth part is the case study about the information disclosure of a non-profit organization. In this section, we select the China Foundation for Poverty Alleviation as typical example to analysis its information disclosure in daily activities and significant events.The fifth part outlines the current status of non-profit organizations and related causes.It points out that the causes of current status of information disclosure in non-profit organizations include the presence of administrative power, the legal system and so on.The sixth part concentrates on the recommendations to improve the current status of information disclosure in non-profit organization.The seventh part is a conclusion about this article.Overall, this paper aims to find out the problems of information disclosure in non-profit organizations through an analysis of a specific non-profit organizations to help them develop healthily.