我国慈善组织会计信息披露机制的完善研究（初稿）..doc

我国慈善组织会计信息披露机制的完善研究 ——基于公信力重塑视角 摘要：慈善组织的兴起是一个国家社会文明进步的重要标志，大力发展慈善事业对于缩小贫富差距、促进社会公平发挥着积极作用。然而，近年来一系列贪污挪用善款等负面事件的发生，使得慈善组织面临着严重的公信力危机。公信力是慈善组织生存与发展的基础，本文基于慈善组织公信力的重塑的视角，通过对当前我国慈善组织的会计信息披露机制的概述、存在的问题及其成因进行深入分析，为未来完善我国慈善组织会计信息披露机制，重塑其公信力提供一些启示。 关键词：慈善组织；会计信息披露；公信力重塑 Studies on the Perfection of Chinese Charitable Organizations’ Mechanism of Accounting Information Disclosure System ——Based on the Remodeling of Accountability Abstract: The rise of the charitable organizations is an important symbol of a country’s progressive civilization. Rapidly developing philanthropy plays an active role in narrowing the gap between the rich and poor, also in promoting social justice. However, negative events, such as corruption and embezzling funds, have made the charitable organizations in our country facing the crisis of accountability. The accountability is the base of the charitable organizations. This attempted paper is based on the remodeling of the accountability of Chinese charitable organizations. First, the paper will have an overview of the mechanism of accounting disclosure of the charitable organizations. Then it will analyze the problems existing in the mechanism of accounting disclosure of the charitable organizations and the factors of these problems. In the last part, the paper will put forward some useful suggestions to solve problems, so that we can rebuild the accountability of our charitable organizations. Key words: charitable organizations; accounting information disclosure; remodeling of accountability 目 录 1引言 1 1.1选题的背景与研究意义 1 1.1.1选题背景 1 1.1.2研究意义 1 2 慈善组织会计披露机制的概述 2 2.1慈善组织的概念 2 2.2慈善组织会计信息披露机制的内涵 2 2.3慈善组织会计信息披露机制的理论基础 3 2.3.1公信力理论 3 2.3.2信息不对称理论 3 3我国慈善组织会计披露制度的存在问题及其原因分析 4 3.1我国慈善机构会计披露机制存在问题 4 3.1.1会计信息缺乏可比性 4 3.1.2会计信息披露内容不全面 4 3.1.3会计信息查阅渠道较少，信息查阅难 5 3.1.4财务报告格式不统一 5 3.2原因分析 6 3.2.1会计信息披露的成本问题 6 3.2.2慈善组织会计信息披露的法律法规不健全 6 3.2.3缺乏对慈善组织的会计信息披露的内部与外部监管 7 4我国慈善组织会计信息披露机制的完善建议 8 4.1我国慈善组织会计信息披露的原则 8 4.1.1真实性原则 8