本文選題：慈善組織 + 會(huì)計(jì)信息　； 參考：《沈陽(yáng)大學(xué)》2014年碩士論文

【摘要】：慈善組織作為民間非營(yíng)利組織的重要組成部分在扶貧濟(jì)困、賑災(zāi)救助、安老扶弱、助殘助孤等方面發(fā)揮了積極作用，對(duì)構(gòu)建社會(huì)主義和諧社會(huì)意義重大。然而，最近幾年我國(guó)慈善丑聞?lì)l發(fā)，慈善組織遭受前所未有的信任危機(jī)，嚴(yán)重挫傷了人們捐贈(zèng)的積極性，影響我國(guó)慈善事業(yè)的發(fā)展。最主要的原因是我國(guó)慈善組織會(huì)計(jì)規(guī)范不完善、不統(tǒng)一，導(dǎo)致慈善組織披露的信息不容樂(lè)觀、缺乏可比性。因此，完善我國(guó)慈善組織會(huì)計(jì)核算及報(bào)告體系，從而提高會(huì)計(jì)信息質(zhì)量迫在眉睫。本文基于提高慈善組織公信力的視角，探討如何規(guī)范慈善組織會(huì)計(jì)信息的核算和報(bào)告。通過(guò)借鑒新加坡慈善機(jī)構(gòu)會(huì)計(jì)準(zhǔn)則（CAS）和英國(guó)推薦實(shí)務(wù)公告(SORP)，提出完善我國(guó)慈善組織會(huì)計(jì)核算及信息披露的對(duì)策建議，從而為制定專門的適用于我國(guó)慈善組織的會(huì)計(jì)規(guī)范提供借鑒。 本文共分為六個(gè)部分：第一部分，介紹了本文的研究背景、研究目的及意義、國(guó)內(nèi)外研究綜述、研究方法和主要?jiǎng)?chuàng)新點(diǎn)；第二部分，科學(xué)合理界定慈善組織的內(nèi)涵及外延，分析慈善組織會(huì)計(jì)的特殊性，并闡述慈善組織會(huì)計(jì)的相關(guān)理論；第三部分，調(diào)研我國(guó)慈善組織會(huì)計(jì)核算及信息披露的現(xiàn)狀，從內(nèi)因和外因兩方面剖析慈善會(huì)計(jì)信息質(zhì)量不容樂(lè)觀的具體原因；第四部分，對(duì)新加坡慈善機(jī)構(gòu)會(huì)計(jì)準(zhǔn)則（CAS）和英國(guó)推薦實(shí)務(wù)公告（SORP）進(jìn)行分析，找出其共性以供我國(guó)慈善會(huì)計(jì)改革借鑒；第五部分，指出了規(guī)范慈善組織會(huì)計(jì)科目及賬務(wù)處理的對(duì)策建議并提出慈善信息披露模式的設(shè)想，進(jìn)而闡述提高會(huì)計(jì)信息質(zhì)量的具體保障措施。第六部分，，本文的結(jié)論，并指出本文的研究不足及展望。
[Abstract]:As an important part of non-governmental non-profit organizations, charitable organizations have played an active role in helping the poor, relief, the elderly and the weak, helping the disabled and helping the orphans, which is of great significance to the construction of a harmonious socialist society. However, in recent years, with the frequent occurrence of philanthropic scandals in China, charitable organizations have suffered an unprecedented crisis of trust, which has seriously dampened the enthusiasm of people to donate and affected the development of philanthropy in our country. The main reason is that the accounting standards of charity organizations in China are not perfect and unified, which leads to the lack of comparability and optimism of the information disclosed by charitable organizations. Therefore, it is urgent to improve the accounting and reporting system of charitable organizations in China. Based on the perspective of improving the credibility of charitable organizations, this paper discusses how to standardize the accounting and reporting of charitable organizations' accounting information. By drawing lessons from Singapore Charity Organization Accounting Standard (CAS) and UK recommendation practice announcement (SORPU), the paper puts forward some countermeasures and suggestions to improve the accounting and information disclosure of charitable organizations in China. So as to establish a special accounting standards applicable to charitable organizations in China to provide reference. This paper is divided into six parts: the first part introduces the research background, research purpose and significance, domestic and foreign research review, research methods and main innovation points, the second part, scientifically and reasonably define the connotation and extension of charitable organizations, Analyzing the particularity of charity organization accounting, and expounding the relevant theory of charity organization accounting; part three, investigating the current situation of charity organization accounting and information disclosure in our country, This paper analyzes the specific reasons why the quality of charitable accounting information is not optimistic from internal and external causes. Part IV, the analysis of Singapore Charitable Accounting Standards (CAS) and the UK recommendation practice announcement (SORP). In the fifth part, the author points out the countermeasures and suggestions of standardizing the accounting subjects of charitable organizations and the handling of accounts, and puts forward the assumption of the mode of charity information disclosure. Furthermore, the paper expounds the concrete safeguard measures to improve the quality of accounting information. The sixth part, the conclusion of this paper, and points out the deficiency and prospect of this paper.
【學(xué)位授予單位】：沈陽(yáng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F235

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