Research On The Quality Evaluation Of Information Disclosure Of Public Welfare Foundation

In recent years,the number and scale of public welfare foundations in China have developed rapidly,increasing at a rate of more than 10% per year.The rapid development of foundations has exposed more thoroughly the lack of supervision and inadequate disclosure of information.In addition,corruptions have occurred from time to time in recent years,which has broken people's trust in foundations.With the increasing awareness of public rights,people are no longer concerned only with the amount of donations,they are more concerned with the financial situation of the foundations and the flow of funds.They need to know if their love is timely and effective to those in need.Therefore,the foundations have to establish a comprehensive and effective information disclosure system to respond to the public in a positive way.The disclosure of information can expose the foundation to the public view,break the situation of information asymmetry,and perform its duties better.This paper analyzes the policy provisions and current situation of the information disclosure of public welfare foundations,and evaluates the quality of it,in order to improve the quality of the information disclosure of the foundations in Shandong Province and regain public trust in the foundations.It also provides reference for the improvement of foundation information disclosure in other regions of China.This paper is divided into six chapters.The first chapter is the introduction,including the background and significance of the research,domestic and foreign literature review and the content,methods and innovations.The second chapter is the related concepts and the theoretical basis,mainly elaborated the public welfare foundation and the information disclosure concept,and based on the theory of information asymmetry,Stakeholder theory and principal-agent theory are the theoretical basis.The third chapter is the analysis of the current situation of public welfare foundation information disclosure,starting from the legal environment and disclosure status.The problems existing in the legal system of public welfare foundation information disclosure in our country,the present situation and problems of Public Welfare Foundation in Shandong Provincial are discussed.Chapter 4th is the construction of public welfare foundation information disclosure quality evaluation system,including the selection of indicators,the introduction of AHP and the determination of evaluation index weight.Chapter 5th is the evaluation of the quality of the information disclosure of public welfare foundations in Shandong Province.Taking 88 public welfare foundations in Shandong Province as an example,the evaluation index of information disclosure is calculated and the results are statistically analyzed.Chapter 6thprovides policy recommendations for improving the quality of information disclosure of public welfare foundations in Shandong Province.Chapter 7th is the conclusion and prospect.Based on the above research,this paper draws the following three conclusions: 1)at present,Shandong Province has established a charity information disclosure platform.Compared with 2016,the quality of information disclosure of Shandong Provincial Public Welfare Foundation has been improved.However,there is still insufficient content of the platform.2)Based on AHP,the quality of information disclosure of Shandong Public Welfare Foundation is evaluated and analyzed.The quality of information disclosure of Shandong Provincial Public Welfare Foundation is still very poor.Secondly,from the difference analysis,Shandong Province Public Welfare Foundation does not exist regional differences,but the There are obvious differences in the quality of foundation information disclosure in different areas of concern,in which the quality of foundation information disclosure in the field of poverty alleviation and disaster relief is the highest;finally,from the analysis of factors,The contents of information disclosure of Shandong Provincial Public Welfare Foundation are mostly public welfare project information.For sensitive financial information,donation income,donation expenditure and other information disclosure is not comprehensive,not in time.3)We suggest strengthening personnel management and internal supervision from within.Perfecting the construction and disclosure of the official website and establishing the "trinity" supervision system from the outside sound legal environment.The research innovation of this paper mainly includes the following three aspects: 1)taking the regional public welfare foundation as the research object,deeply analyzing the present situation of information disclosure and evaluating the quality of information disclosure.2)The objects of the questionnaire are more comprehensive.The evaluation index system of information disclosure is constructed by AHP and the influence of network media on the quality of information disclosure is fully considered.The educational level,region and personnel type of the subjects were reasonable.3)This paper investigates the implementation of Shandong Provincial Public Welfare Foundation after the promulgation of Charity Law,and evaluates the quality of information disclosure of Shandong Public Welfare Foundation by the analysis of overall difference,concrete difference and element difference,and the evaluation is more comprehensive.