本文選題：民間非營(yíng)利組織　切入點(diǎn)：會(huì)計(jì)信息透明度　出處：《長(zhǎng)安大學(xué)》2013年碩士論文

【摘要】：近年來，隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的不斷成熟和政府職能的逐漸轉(zhuǎn)變，非營(yíng)利組織得到了迅速發(fā)展。尤其是在汶川地震救援工作中的突出表現(xiàn)，使得非營(yíng)利組織已經(jīng)成為與人們生活密切相關(guān)的一支社會(huì)力量。加強(qiáng)和創(chuàng)新社會(huì)管理，同樣離不開非營(yíng)利組織的參與和發(fā)展。 然而，空前的信任危機(jī)正在嚴(yán)重扼制著非營(yíng)利組織的發(fā)展，其中一個(gè)重要原因就是非營(yíng)利組織會(huì)計(jì)信息不透明。社會(huì)公眾對(duì)非營(yíng)利組織的關(guān)注度越來越高，要求其走出黑箱的呼聲越來越高，而會(huì)計(jì)信息透明度就是開啟黑箱唯一的鑰匙。對(duì)于非營(yíng)利組織，這是一個(gè)整合組織管理流程的挑戰(zhàn)，也是一個(gè)重獲社會(huì)公眾信任的機(jī)會(huì)。如何提升非營(yíng)利組織的會(huì)計(jì)信息透明度，來贏得公信力，維持組織的可持續(xù)發(fā)展能力，是非營(yíng)利組織管理者的工作難點(diǎn)和重點(diǎn)，也是全社會(huì)關(guān)注的焦點(diǎn)。 本文以公共產(chǎn)品理論、委托代理理論、公共受托責(zé)任理論和產(chǎn)權(quán)理論為基礎(chǔ)，通過分析我國(guó)非營(yíng)利組織整體會(huì)計(jì)信息透明度低的現(xiàn)狀，深入剖析其成因，，借鑒和參考基金會(huì)行業(yè)在透明度方面的先進(jìn)性和問題，有針對(duì)性地從非營(yíng)利組織會(huì)計(jì)信息透明度衡量標(biāo)準(zhǔn)的確定、會(huì)計(jì)信息披露渠道的拓寬、法規(guī)制度的完善、外部監(jiān)管的提升和內(nèi)部管理的加強(qiáng)五個(gè)方面構(gòu)建了提升非營(yíng)利組織會(huì)計(jì)信息透明度的框架。
[Abstract]:In recent years, with the maturation of our market economy and the gradual transformation of government functions, non-profit organizations have developed rapidly, especially in the Wenchuan earthquake relief work. Non-profit organizations have become a social force closely related to people's life. To strengthen and innovate social management is also inseparable from the participation and development of non-profit organizations. However, the unprecedented trust crisis is seriously curtailing the development of non-profit organizations, one of the important reasons is that the accounting information of non-profit organizations is not transparent. The need to get out of the black box is getting louder and louder, and transparency of accounting information is the only key to the black box. For non-profit organizations, it is a challenge to integrate the organization's management process. It is also an opportunity to regain the trust of the public. How to improve the transparency of accounting information of non-profit organizations, to win credibility and maintain the ability of sustainable development of the organization, is a difficult and important task for the managers of non-profit organizations. It is also the focus of attention of the whole society. Based on the theory of public goods, principal-agent theory, public fiduciary responsibility theory and property right theory, this paper analyzes the current situation of the low transparency of accounting information in China's non-profit organizations, and analyzes its causes. For reference and reference to the advanced nature and problems of the foundation industry in the transparency aspect, from the determination of the measurement standard of accounting information transparency of non-profit organizations, the widening of the channels of accounting information disclosure, the perfection of the legal system, The promotion of external supervision and the strengthening of internal management set up a framework to enhance the transparency of accounting information of non-profit organizations.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F235

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 蘇明慧;慈善組織內(nèi)部控制問題研究[D];沈陽(yáng)大學(xué);2016年

2 羅慧娟;我國(guó)民間非營(yíng)利組織會(huì)計(jì)信息披露問題研究[D];長(zhǎng)安大學(xué);2015年

3 王真;民間非營(yíng)利組織財(cái)務(wù)信息披露問題研究[D];長(zhǎng)安大學(xué);2015年

本文編號(hào)：1695222