發(fā)布時(shí)間：2018-05-06 07:02

  本文選題：民間非營(yíng)利組織 + 民間非營(yíng)利組織會(huì)計(jì)��； 參考：《華北電力大學(xué)》2017年碩士論文

【摘要】：隨著公共服務(wù)需求的不斷增長(zhǎng),我國(guó)民間非營(yíng)利組織規(guī)模日益龐大,活躍在社會(huì)生活各個(gè)領(lǐng)域,積極推動(dòng)我國(guó)的社會(huì)主義和諧社會(huì)建設(shè)。迅速發(fā)展的民間非營(yíng)利組織當(dāng)然也帶來(lái)了龐大的資金運(yùn)動(dòng),需要加強(qiáng)會(huì)計(jì)核算和監(jiān)督。但我國(guó)民間非營(yíng)利組織會(huì)計(jì)建設(shè)自2004年《民間非營(yíng)利組織會(huì)計(jì)制度》出臺(tái)之后就陷入停滯,會(huì)計(jì)信息披露嚴(yán)重不足。一系列慈善貪污及詐捐丑聞的爆發(fā)削弱了民間營(yíng)利組織的公信力。會(huì)計(jì)信息披露匱乏成為民間非營(yíng)利組織健康可持續(xù)發(fā)展的康莊大道上必須要掃除的攔路石。專門針對(duì)民間非營(yíng)利組織會(huì)計(jì)信息披露開展研究是十分必要的。本文運(yùn)用公共物品理論、利益相關(guān)者理論、受托責(zé)任理論、決策有用理論、信息不對(duì)稱理論與信號(hào)傳遞理論對(duì)我國(guó)民間非營(yíng)利組織會(huì)計(jì)信息披露進(jìn)行了全面、系統(tǒng)的探索。首先梳理了國(guó)內(nèi)外相關(guān)研究,對(duì)民間非營(yíng)利組織進(jìn)行界定與特征分析,探討了其會(huì)計(jì)信息及披露的特殊性;然后分析了民間非營(yíng)利組織的信息使用者及其需求的會(huì)計(jì)信息,概述了民間非營(yíng)利組織會(huì)計(jì)信息的強(qiáng)制性披露現(xiàn)狀與自愿性披露現(xiàn)狀,構(gòu)建評(píng)價(jià)指標(biāo)體系對(duì)我國(guó)民間非營(yíng)利組織會(huì)計(jì)信息披露對(duì)需求的滿足性進(jìn)行了評(píng)價(jià),明確了我國(guó)民間非營(yíng)利組織會(huì)計(jì)信息披露尚未能滿足需求,仍待進(jìn)一步發(fā)展,接著剖析了在我國(guó)民間非營(yíng)利組織會(huì)計(jì)信息披露發(fā)展道路上仍然存在會(huì)計(jì)定位不明,表述不清,政府監(jiān)管缺位、缺乏有效的會(huì)計(jì)信息披露渠道等障礙,需進(jìn)一步突破。最后借鑒國(guó)外有益經(jīng)驗(yàn),結(jié)合實(shí)際,提出重點(diǎn)明確、措施系統(tǒng)、著眼長(zhǎng)遠(yuǎn)的發(fā)展對(duì)策:在明確受托責(zé)任與決策有用有機(jī)結(jié)合的會(huì)計(jì)目標(biāo)的基礎(chǔ)上,將捐贈(zèng)勞務(wù)與承諾納入核算與披露范圍以完善會(huì)計(jì)信息披露內(nèi)容、設(shè)計(jì)運(yùn)營(yíng)績(jī)效表并構(gòu)建通用的會(huì)計(jì)信息披露體系以規(guī)范會(huì)計(jì)信息披露手段,主張由民政部主導(dǎo)建設(shè)集信息集成、更新、發(fā)布、查詢、服務(wù)與反饋于一體的共享公益信息統(tǒng)一平臺(tái)以健全會(huì)計(jì)信息披露渠道,鼓勵(lì)獨(dú)立的非營(yíng)利性第三方監(jiān)督機(jī)構(gòu)的發(fā)展以促進(jìn)社會(huì)監(jiān)督,既有理論指導(dǎo)意義,又有較好的實(shí)踐操作性。
[Abstract]:With the increasing demand for public services, the scale of the non-governmental non-profit organizations in China is increasing, active in various fields of social life, and actively promote the construction of a harmonious socialist society in our country. Of course, the rapid development of non-profit non-governmental organizations also brings a huge fund movement, need to strengthen accounting and supervision. However, the construction of accounting for non-governmental non-profit organizations in China has been stagnant since the publication of the Accounting system of Private Non-profit organizations in 2004, and the disclosure of accounting information is seriously inadequate. A series of charitable corruption and fraud scandals have weakened the credibility of private profit organizations. The lack of accounting information disclosure has become an obstacle to the healthy and sustainable development of non-profit organizations. It is necessary to study the accounting information disclosure of non-profit organizations. Based on public goods theory, stakeholder theory, fiduciary responsibility theory, decision useful theory, information asymmetry theory and signal transmission theory, this paper makes a comprehensive and systematic exploration on accounting information disclosure of non-profits organizations in China. First of all, it combs the relevant research at home and abroad, defines and analyzes the characteristics of non-governmental non-profit organizations, discusses the particularity of their accounting information and disclosure, and then analyzes the information users of non-governmental non-profit organizations and their needs of accounting information. This paper summarizes the current situation of compulsory disclosure and voluntary disclosure of accounting information of non-governmental non-profit organizations, and constructs an evaluation index system to evaluate the satisfaction of accounting information disclosure of non-governmental non-profit organizations to the demand. It is clear that accounting information disclosure of non-governmental non-profit organizations in our country has not yet met the demand, and still needs further development. Then, it analyzes that accounting orientation is still unclear and the expression is not clear in the development path of accounting information disclosure of non-governmental non-profit organizations in China. Lack of government supervision, lack of effective accounting information disclosure channels and other obstacles need further breakthrough. Finally, draw lessons from the beneficial experience of foreign countries, combined with the reality, put forward the emphases, measures system, long-term development countermeasures: on the basis of defining the accounting objectives of the organic combination of fiduciary responsibility and decision-making, In order to perfect the accounting information disclosure content, design the operating performance statement and construct the general accounting information disclosure system to standardize the accounting information disclosure means, the donative labor service and the commitment are included in the accounting and disclosure scope. Advocates that the Ministry of Civil Affairs should lead the construction of a unified platform of information integration, updating, publishing, inquiry, service and feedback for the purpose of improving the channels for accounting information disclosure. Encouraging the development of independent non-profit third-party supervision organizations to promote social supervision has both theoretical guiding significance and good practical operation.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F235

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