Research On The Quality Evaluation Of Information Disclosure Of Charitable Organizations

In recent years,China has increasingly attached importance to the third distribution,which is regarded as one of the important ways to promote common prosperity.At the same time,the number of charitable organizations in China has continuously increased,and philanthropy has developed rapidly.The attention of all sectors of society to charitable organizations has increasingly increased.The quality of information disclosure by charitable organizations has also become one of the focuses of social attention.In addition to paying attention to the donation income of public welfare charitable organizations,the public is also very concerned about their financial situation and the direction of their funds,and whether the funds they donate actually reach the hands of those who need to donate.Therefore,only complete and timely disclosure of relevant information can continuously improve the social credibility of charitable organizations,enhance the willingness of all sectors of society to donate,and promote the healthy development of charitable organizations.Therefore,how to accurately evaluate and improve the quality of information disclosure has become an important aspect related to the healthy development of public welfare charities.This article first studies and expounds the relevant concepts and theories of information disclosure of public welfare charitable organizations,introduces the development status and information disclosure of public welfare charitable organizations,and analyzes and summarizes the current problems in information disclosure.Subsequently,according to relevant laws and regulations,evaluation indicators were selected,and a quality evaluation system for information disclosure of public welfare charitable organizations was established using questionnaire survey and analytic hierarchy process.After that,this article selected Foundation A as a research case to introduce the situation of Foundation A and its information disclosure status.Then,this article applied the established evaluation system to Foundation A to obtain its information disclosure quality evaluation scores,and analyzed the information disclosure quality of Foundation A from multiple perspectives and found its existing problems.Finally,some suggestions are proposed to improve the quality of information disclosure by charitable organizations,and prospects for research on information disclosure by charitable organizations are made.Based on the above research,this article has drawn relevant recommendations.Firstly,it is necessary to continuously improve the institutional requirements for information disclosure,including improving the information disclosure framework and improving the information disclosure system.Secondly,it is necessary to improve the completeness and timeliness of information disclosure by charitable organizations.In addition,it is necessary to enhance the self-discipline awareness of information disclosure in charitable organizations,including increasing the initiative of information disclosure and improving internal controls.Finally,it is necessary to continuously strengthen external supervision,including strengthening external auditing and strengthening social supervision.