Study On The Accounting Information Disclosure System Of Non-profit Organization

Structural reform is needed to support the rapid development of economic, the current rapid development of non-profit organizations also need non-profit organization accounting information disclosure system to keep continuous improvement and perfect. Only in this way we can keep pace with The Times, and realize the sustainable development of non-profit organizations. Compared with corporation, the disclosure of nonprofit organization accounting information is more important, because of the nature of non-profit organization and it is determined by the goals of the nonprofit organization, beeause his community is extremely extensive. Nonprofit organization has been the indispensable force to promote the development of social progress. The social influence and meaning it brings is more profound. Present development of nonprofits is in the flourishing stage, but a lager of negative news makes us realize that many problems that steal exist in the nonprofit organizations development process, including financial information is not transparent, distortion of accounting information, the open channel to get financial information is too narrow, monitoring and feedback channel is not unobstructed. Nonprofit organization must actively accept the supervision of the public and the media to ensure sustainable development of the non-profit organization’s credibility. Complete and reasonable system of accounting information disclosure is necessary when the organization want to report their financial information and they need to follow close to the line of accounting system in the actual business activities. In this way, I believe the majority of the non-profit organizations will be glad to disclose their financial information to win more donations initiatively. When financial disclosure channels and means become more important, who have mastered the most extensive information release channel, who is most likely to win the trust of the majority of people. So nonprofit financial disclosure motivation should be come from the nonprofit organization itself, and they should be voluntary to perfect non-profit organization accounting system, the media and people only play the role of a secondary monitor.Nonprofit organizations cannot leave the government’s guidance and support for the development, the government should also have a certain responsibility for the problems in non-profit organizations development process, the government should speed up the nonprofit financial problem research process, and together with the nonprofit organization to construct a more healthy and more transparent nonprofit organizations. The non profit organization’s accounting information is so important because the accounting information is the the most direct and effective tool to communicate between non-profit organization and contributor. the authenticity of information disclosure and timeliness will directly affect the image of non-profit organizations in the public, which have an impact on the non-profit organization’s credibility, affect the survival of non profit organization furtherly.In this article, on the basis of the analysis about the current situation of the development of China’s non-profit organization accounting information disclosure theory, come up with some solution for the current major disadvantages or their own improvement, and hope to play a actual application significance for the healthy development of non-profit organizations.