Research On Accounting Information Disclosure Of Charity Organizations From The Perspective Of Stakeholders

As a supplementary department outside the government and enterprises,charity organizations are of great significance to the development of public welfare.Credibility is the fundamental guarantee for charity organizations to obtain public welfare resources to carry out public welfare activities.In recent years,charity organizations are frequently reported negative news,which makes them suffer from the influence of public opinion and greatly reduce their credibility.At the same time,with the improvement of national quality and the development of economy,the information demand of charity organizations from all walks of life increases,which aggravates the trust problem between the two.Therefore,it is urgent to improve the quality of accounting information disclosure of charity organizations,reduce the information barriers between charity organizations and information users,so as to improve the credibility.At present,the theoretical research on accounting information disclosure is mainly focused on enterprises,and less on charity organizations.In practice,this kind of problem has not attracted enough attention.Based on the above background,this paper studies the accounting information disclosure of charity organizations from the perspective of stakeholders,and puts forward suggestions to improve the quality of information disclosure,which is of great significance to establish the credibility of organizations and promote the development of public welfare undertakings.This paper mainly uses the methods of literature research and case analysis to study the selected topic.First of all,this paper combs the research status at home and abroad,summarizes the theoretical research content of charitable organizations and stakeholders,and combined with the principal-agent theory,stakeholder theory and information asymmetry theory,defines the object and target of accounting information disclosure,and then combined with the statistical survey data,analyzes the accounting information needs of stakeholders from three aspects of content,frequency and channel.Then,after understanding many case organizations to obtain information,the paper introduces many cases of charity organizations in China for case analysis,finds out the problems in the content,frequency and channel of accounting information disclosure of charity organizations based on the needs of stakeholders,and analyzes the reasons combined with relevant theories.Finally,it puts forward the corresponding improvement suggestions,embeds the stakeholder thought into the accounting information disclosure,constructs the accounting information disclosure system from the perspective of the multi-party supervision mechanism.It is helpful to solve the limitation of accounting information disclosure from the root,improve the quality of accounting information disclosure,improve the relevant laws and regulations,and create a healthy public welfare environment.