本文關(guān)鍵詞： 公益組織 社會責(zé)任 共同治理 財務(wù)信息披露內(nèi)容　出處：《湖南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來，我國公益事業(yè)發(fā)展取得了長足的進步。作為公益事業(yè)發(fā)展的重要載體，公益組織為社會公眾的公益善舉提供了良好的平臺。然而公益組織不斷出現(xiàn)的以郭美美事件為代表的一系列“內(nèi)部人控制”與“在職消費”問題，引起了空前的公信力危機，觸發(fā)了民眾對公益組織的反感情緒，造成社會捐贈熱情急劇下降。公信力危機產(chǎn)生的原因被普遍認(rèn)為是公益組織信息披露與信息使用者的實際需求相脫節(jié)。公益組織現(xiàn)行的信息披露只能基本滿足有關(guān)政府部門進行合法性與合規(guī)性檢查的要求，參照執(zhí)行《民間非營利組織會計制度》，披露的財務(wù)信息內(nèi)容范圍狹窄，無法滿足社會公眾的需求。當(dāng)前，若不進行公益組織財務(wù)信息披露的研究，不利于全體利益相關(guān)者共同治理公益組織，激發(fā)社會捐贈熱情；不利于形成一個良性有機的公益生態(tài)，實現(xiàn)公益事業(yè)可持續(xù)發(fā)展；不利于國家對公益組織的宏觀管理，實現(xiàn)社會財富的第三次公平分配。 本文將產(chǎn)權(quán)理論、利益相關(guān)者理論和信息不對稱理論作為理論基礎(chǔ)，對公益組織財務(wù)信息披露進行了相應(yīng)的分析。緊接著基于社會責(zé)任的視角，本文從實證分析和理論論述兩個層面探討了公益組織財務(wù)信息的供需問題。隨后在供需分析結(jié)論的基礎(chǔ)上，本文設(shè)計了反映公益組織社會責(zé)任履行狀況的財務(wù)信息內(nèi)容。最后本文建議從制定規(guī)范財務(wù)信息編制的公益組織會計準(zhǔn)則，采取以XBRL為基礎(chǔ)的網(wǎng)絡(luò)財務(wù)報告披露模式，推行三位一體的公益組織財務(wù)信息審計模式三個方面來改善我國公益組織財務(wù)信息披露的現(xiàn)狀。本文的創(chuàng)新之處有兩點：一是從財務(wù)視角提出了公益組織社會責(zé)任模型，，并具體設(shè)計財務(wù)信息內(nèi)容；二是運用問卷調(diào)查法并對有關(guān)數(shù)據(jù)進行了統(tǒng)計分析，理論和數(shù)據(jù)分析相結(jié)合增強了文章的說服力。
[Abstract]:In recent years, great progress has been made in the development of public welfare in China. Public welfare organizations provide a good platform for public good deeds. However, a series of issues of "insider control" and "in-service consumption", represented by the Guo Mei-mei incident, have caused an unprecedented credibility crisis. Triggered the public's aversion to public welfare organizations, The reason for the crisis of public trust is that the information disclosure of public welfare organizations is out of touch with the actual needs of information users. The current information disclosure of public welfare organizations can only basically meet the needs of the public interest organizations. The requirements of the relevant government departments for the examination of legality and compliance, Referring to the implementation of the Accounting system of Private Non-profit organizations, the scope of financial information disclosed is too narrow to meet the needs of the public. At present, if we do not conduct research on the disclosure of financial information by public welfare organizations, It is unfavorable for all stakeholders to govern public welfare organizations and stimulate social donation enthusiasm; it is not conducive to forming a benign and organic public welfare ecology and realizing the sustainable development of public welfare undertakings; it is not conducive to the macro-management of public welfare organizations by the state. To realize the third fair distribution of social wealth. Based on property right theory, stakeholder theory and information asymmetry theory, this paper analyzes the financial information disclosure of public welfare organizations. This paper discusses the supply and demand of financial information of public welfare organizations from the two aspects of empirical analysis and theoretical discussion, and then on the basis of the conclusion of supply and demand analysis, This paper designs the content of financial information which reflects the social responsibility performance of public welfare organizations. Finally, this paper proposes to adopt the network financial report disclosure mode based on XBRL from the formulation of accounting standards for public welfare organizations that standardize the compilation of financial information. In order to improve the present situation of financial information disclosure of public welfare organizations in China, there are two innovations in this paper: first, the social responsibility model of public welfare organizations is put forward from the perspective of finance. The content of financial information is designed concretely. Secondly, the statistical analysis of relevant data is carried out by means of questionnaire survey, and the combination of theory and data analysis enhances the persuasiveness of the article.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F234;D632.9

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