Research On Accounting Information Disclosure Of Nonprofit Organizations(NPO)in China

In recent years,with an increasing number of non-profit organizations(NPOs)in public view,the influence of their information disclosure in the society has become greater and greater.However,due to the bias in the short history of NPOs,the Chinese social cognition on NPOs and the special conditions in China,a series of problems have become more and more obvious with the rapid development of NPOs.The public and the managers of NPOs have to be faced with the problem about the transparency of information disclosure.According to some research,there are some problems in the accounting information disclosure of NPOs,such as the uneven development,the difficult-to-unify comparison and the urgent revolution.Meanwhile there are also some common problems in the accounting information disclosure such as low transparency,low quality and untimeliness.It is also restricted by many factors such as the imperfect laws and regulations,the weak internal supervision and the half-baked external supervision.In this paper,both some research methods such as literature research,case study,comparative analysis and the Information Asymmetry Theory,the Stakeholder Theory,the Public GoodsTheory,and the Principal-agent Theorywere used to fully explore the accounting information disclosure of NPOs in China.On the basis of the data collection and the theoretical research,the status of the accounting information disclosure of NPOs in China was explored.Furthermore,this paper choose the case of Y Foundation as an example to focus on its problematic aspects like low transparency,incompletion,limited usefulness,inopportunity,and imperfect internal supervision system.Some specific approaches on the accounting information disclosure of NPOs in China were also put forward to improve legal laws and regulations,to optimize information disclosure channels,to boost internal control and make better external supervision.To realize the close integration between problem diagnosis and countermeasure discussion,and between theoretical research and empirical analysis,this paper was an empirical research with the theoretical guidance.In addition,it tries to innovate the research content,the research method and the research conclusion to a certain extent.In this paper,starting from the theoretical basis and the empirical case about the accounting information disclosure of NPOs in China,it discussed some related measures.Through the theoretical and empirical combination,it ensured the objectivity of the research and the reliability of the conclusion.In addition,in several research methods,through several basic theories,it was involved into status research,problem discussion,factor analysis and measure exploration.This kind of comprehensive and systematic research was conductive to theoretical sublimation and practice so as to achieve the transformation,promotion and application of research results.