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Research On Financial Information Disclosure System Of Non-profit Organization

Posted on:2021-06-26Degree:MasterType:Thesis
Country:ChinaCandidate:D ZhuFull Text:PDF
GTID:2517306119475884Subject:MPAcc
Abstract/Summary:PDF Full Text Request
Looking at the role played by non-profit organizations in public affairs in various countries in the world,no one doubts the existence and development of non-profit organizations is of great and positive significance to a society.However,it needs to be clear that the realization of the above meaning needs to be established on the premise of the healthy operation of non-profit organizations,and the healthy operation of non-profit organizations is closely related to the completeness and effective implementation of the financial information disclosure system.On one hand The complete and effective implementation of the financial information disclosure system can effectively guarantee the fulfillment of the obligation of non-profit organizations to disclose information,on the other hand it can also help to promote its own orderly development and maintain a healthy operation.However,it is precisely in terms of the completeness and effective implementation of the financial information disclosure system of non-profit organizations that there are still many problems in our country.Therefore,it is of great significance to study the financial information disclosure system of non-profit organizations.The research of this paper starts with combing the composition of China's non-profit organizations.It shows the existence of China's non-profit organizations in society,on the other hand,it summarizes the non-profit organizations themselves and their characteristics;The system is described in general.On this basis,according to relevant theories,this article points out the significance and necessity of establishing a non-profit organization financial information disclosure system.Subsequently,this article unfolds an analysis of the status quo related to the financial information disclosure system of nonprofit organizations.Through analysis,the following phenomena were found: the topics related to the nonprofit organization's financial information disclosure system are almost blind spots in academic research;the nonprofit organization's financial information disclosure system has not been fully established;the implementation of the established financial information disclosure system is not encouraging satisfaction.Based on this,this article expounds the possible consequences of the establishment and effective implementation of the financial information disclosure system of non-profit organizations under unsatisfactory circumstances,and confirms it with practical examples.In order to propose countermeasures to improve the status quo,this article further analyzes and points out the reasons for such a status quo,and finally puts forward targeted countermeasures to improve the status quo.In order to have a vivid and complete interpretation of the financial information disclosure system and the operating mechanism of the non-profit organization referred to in this article,this article selects the Beijing Han Hong Foundation as a case study object and comprehensively analyzes the foundation since its establishment.Relevant information about the implementation of the financial information disclosure system,and thus pointed out the existing problems of the financial information disclosure system followed by the foundation.Through case studies,this paper draws the following conclusions: It is not difficult to establish a financial information disclosure system,and how to effectively implement the system after it is established to achieve the real purpose of establishing the system is the real problem.Solving this problem requires the input of multiple forces.
Keywords/Search Tags:Non-profit organizations, Information disclosure system, Accounting standards
PDF Full Text Request
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