非营利组织的会计信息披露研究

非营利组织的会计信息披露研究
 
摘  要：现阶段我国非营利组织会计信息披露还存在许多问题，会计信息披露不够充分，制度也不够完善，与国际上通行的信息披露标准还存在很大差距。国内外的学者对会计信息的研究大多是基于企业特别是上市公司的角度，很少关注非营利组织的会计信息披露问题。这是由于非营利组织具有非盈利性这1特征所造成的误会。提高非营利组织会计信息披露的透明度和可信度可谓是我国进1步完善市场经济体制，强化对非营利组织行为的约束，使其会计信息披露进1步规范化的必然要求。本文分析了非营利组织会计信息披露的现状，指出制约非营利组织会计信息充分披露的主要因素是信息需求者的弱势地位、缺乏完整的会计报告系统、审计监督机制尚不完善、社会监督尚显薄弱等，并对如何将非营利组织会计信息充分披露提出了相应的对策。

关键词：非营利组织；  信息需求者；  信息披露

A Study on Non-profit Organizations Accounting Information Disclosure

Abstract : Nowadays, there exist many problems of information disclosure for non-profit organizations, account information disclosured insuffficiently, deficient system, as well as huge gap between the international standard. The scholars from home and abroad studies on account information mostly base on listed companies, less concerned about non-profit organizations information disclosure because of misunderstanding its nonprofit character. Therefore, It is a futher step to deepen maket-oriened system and being a conditons of nonprofit sustainable development. with respect to improving disclosure information taransparency and reliability, strenthening the regulation of nonprofit organizatons behavior, standardization the disclosure. The article analyses the current situation of non-profit organizations accounting information disclosure, points out its limited factors-disadvantaged status of information-needer, weakness in socail supervision, faultiness in audit system. In the end, it puts forward solution to completely disclose the acounting information of nonprofit organizations.

Keywords: Non-profit organizations;    information-needer;    information disclosure