Research On The Non-profit Organization Accounting Information Disclosure

In recent years, the people’s standard of living has been improved continuously, the non-profit organization played a more and more important role in the national economy. In the face of the occurrence of the disaster, non-profit organization make up for the deficiency of the government effectively, non-profit organizations put attention to some social problems which the government have ignored and put forward solutions in the fastest time. However, on the one hand, non-profit organization play a major role in the process of social development, on the other hand, rapid development and immature non-profit organizations operating mechanism also makes the non-profit organizations in recent years have exposed a series of scandals. Strengthen the supervision and management of nonprofit organization is dependent on the accounting information disclosure of the research on non-profit organizations. As people put more and more attention on non-profit organizations, people gradually required to understand the financial position of the non-profit organization, balance of payments and cash flow conditions, to evaluate whether nonprofit organization commitment to the organization’s mission, whether there is any wrongdoing in daily business operation activities of the organization, at present, the aspect of accounting information disclosure in our country’s non-profit organizations in still exists a lot of shortcomings.In this paper, starting from the basic concept of non-profit organizations, elaborated our country non-profit organization in the accounting information disclosure problems, analyzes the causes, and connecting with the Y fund case related, some suggestions were put forward, the main content of the full text is as follows:At first, it introduce the background of NPO.The second chapter presents the related theories. Expounds what is a non-profit organization, the role of non-profit organizations played in the social economic activities, the nonprofit organization the theoretical basis of accounting information disclosure (including public goods theory, principal-agent theory, public accountability theory and the theory of property rights)The third chapter analyzes the present situation of non-profit organization accounting information disclosure in our country. The accounting information disclosure of our country’s non-profit organization at present lack of transparency, the financial reporting is in low quality, the channel of disclosure is narrow, the reason can be roughly divided into the following points: internal management confusion, management system and the tax system is not sound, lack of government supervision, lack of effective social supervision system.Chapter IV point out the existing problems and puts forward some Suggestions, mainly include:perfecting the system of financial report audit verification, set the transparency measures:Improve the definition and classification of the assets:Increased cost function table: Establish network information platform, widen the channel of the information disclosure; Perfect internal governance mechanism, strengthen internal control, and cultivate good organizational culture:Strengthen social supervision.The fifth chapter the Y fund case and the case for the author bring enlightenment.