Research On Charity Accounting Information Disclosure

Charity is a non-profit organization and it is good for social,that design to enhance the welfare of the people with physical,financial concerns and other services.In order to run,it needs to be an open and transparent environment.Charitable organizations play an important role in guaranteeing social harmony,enhancing the quality of people,and developing social civilization.However,in recent years,because of neglecting regulation of charities,there are many problems credible decrease and the amount of fund-raising is low and other issues in charitable organizations.one of these reasons that lead to these problem,is that there is not uniform accounting norms for charitable organizations in our country,leading to charities' accounting information disclosure is not detail.Therefore,In order to promote the development of charity,it is imminent to improve their system of accounting information disclosure,to improve the quality of accounting information.Charity development is inseparable from the funding,it is important for charity to raise the donations.This paper analyzes the factors that affect the donation of charitable organizations in our country by using the method of empirical analysis.By analyzing data,it is concluded that improving the transparency of accounting information in charitable organization is one of the main way to increase the donation,then study the current development of Chinese charitable organizations and accounting information disclosure methods and content,we found there are many problem: there is not a unified accounting system,the accounting system is not complete,the supervision of government and industry is not enough,the internal control is weak and so on,these problems have caused at present the transparency of accounting information is low.In order to improve the transparency of the accounting information of charity organizations,this paper puts forward specific suggestions from the measures of disclosing accounting information and improve the content of reporting,and put forward protection measures including strengthening the supervision of government and society,improving the self-discipline of the industry and improving their own internal control system,with a view to the development of charitable organizations in China to provide some help.