Research On Information Disclosure Mechanism Of Foundation Based On PP-DADI Model

The construction of charity organizations in China lags far behind developed countries such as the United States,Britain and Japan.The promulgation of the charity law in 2016 accelerated the process of legalization of philanthropy,but with the outbreak of the charity scandal of the Red Cross,One Foundation and other large foundations,the internal corruption of the foundation caused public dissatisfaction and the credibility of the organization was seriously threatened.In addition,by May 20,2018,the national foundation transparency index(FTI)was 34.7,accounting for only 35% of the total,indicating that the overall transparency of China foundations is very low and the information disclosure is seriously inadequate.Therefore,improving the information disclosure mechanism and speeding up the transparency of the foundation has become an inevitable choice for the development of China philanthropy.There are many factors that affect the information disclosure of the foundation,so it is difficult to explain it with a single framework.Therefore,based on the stakeholder theory,push & pull theory,and according to the PP-DADI model,the research on the information disclosure mechanism of China foundations has made up the deficiency of the DADS model commonly used in foreign countries,and it is beneficial to the establishment of the foundation information disclosure mechanism which is in accordance with the national conditions in China.Firstly,the paper introduces the origin,content and application of the PP-DADI model.Secondly,through the comparison and analysis of the information disclosure mechanism between China and foreign foundations,the problems of the information disclosure of China foundations are found out.Then,the information disclosure mechanism of the Tencent Foundation is studied as a successful case.In the end,drawing on the successful experience of the Tencent foundation and foreign foundations,the paper puts forward some suggestions to improve the information disclosure mechanism of China foundations.