發(fā)布時(shí)間：2018-04-01 11:35

  本文選題：財(cái)務(wù)信息披露模式　切入點(diǎn)：基金會(huì)　出處：《青島大學(xué)》2013年碩士論文

【摘要】：2011年,一系列負(fù)面新聞將公益性的基金會(huì)推上了輿論的風(fēng)口浪尖,基金會(huì)的財(cái)務(wù)透明度和公信力受到嚴(yán)重質(zhì)疑。基金會(huì)要想獲取社會(huì)公眾的信任,就必須加強(qiáng)信息披露,而財(cái)務(wù)信息披露是重中之重。目前基金會(huì)對(duì)外披露的財(cái)務(wù)信息容量不足、質(zhì)量不高,帶有盲目性和隨意性,總結(jié)出一套適合基金會(huì)的財(cái)務(wù)信息披露模式,理論上可以豐富和完善非營(yíng)利組織的會(huì)計(jì)理論,實(shí)踐上有助于指導(dǎo)基金會(huì)的信息披露行為,幫助基金會(huì)重獲公信力。 論文以基金會(huì)財(cái)務(wù)信息披露模式為研究對(duì)象,通過分析基金會(huì)的公益產(chǎn)權(quán)、委托代理關(guān)系和利益相關(guān)者,闡述了基金會(huì)財(cái)務(wù)信息披露的重要性和必要性；運(yùn)用調(diào)查問卷的方法,了解社會(huì)公眾對(duì)基金會(huì)財(cái)務(wù)信息披露的看法和真實(shí)信息需求,取得了研究的第一手資料；通過分析我國(guó)基金會(huì)目前的財(cái)務(wù)信息披露現(xiàn)狀,認(rèn)為我國(guó)基金會(huì)目前披露的財(cái)務(wù)信息遠(yuǎn)不能滿足信息使用者的需求；通過歸納分析美國(guó)基金會(huì)的財(cái)務(wù)信息披露模式,提出基金會(huì)應(yīng)當(dāng)構(gòu)建面向社會(huì)、面向政府和面向市場(chǎng)的“三位一體”的財(cái)務(wù)信息披露模式,按照“強(qiáng)制為主、自愿為輔,主打通用、多種選擇”的信息披露原則,分別在財(cái)務(wù)報(bào)告、年度工作報(bào)告、年報(bào)、其他報(bào)告中披露財(cái)務(wù)信息,并認(rèn)為基金會(huì)財(cái)務(wù)信息披露渠道應(yīng)以網(wǎng)絡(luò)披露為主,至少每年進(jìn)行一次完整的財(cái)務(wù)信息披露,但是開展的項(xiàng)目應(yīng)當(dāng)有短于一年的定期說明。最后,將基金會(huì)計(jì)引入基金會(huì)的會(huì)計(jì)系統(tǒng),根據(jù)信息需求的調(diào)查結(jié)論重構(gòu)了基金會(huì)的對(duì)外報(bào)告。
[Abstract]:In 2011, a series of negative news brought public welfare foundations to the forefront of public opinion, raising serious questions about the foundation's financial transparency and credibility.If the foundation wants to gain the trust of the public, it must strengthen the information disclosure, and the financial information disclosure is the most important.At present, the financial information disclosed by the foundation is of insufficient capacity, low quality, blindness and randomness. A set of financial information disclosure models suitable for the foundation can be summed up in theory, which can enrich and perfect the accounting theory of non-profit organizations.Practice helps guide the foundation's information disclosure behavior and help the foundation regain credibility.This paper takes the financial information disclosure mode of the foundation as the research object, through the analysis of the foundation's public interest property right, the principal-agent relationship and the stakeholders, expounds the importance and necessity of the foundation's financial information disclosure, and applies the method of questionnaire.To understand the public's views on the disclosure of financial information of the foundation and the real information needs, and to obtain first-hand information of the research; through the analysis of the current situation of financial information disclosure of foundations in China,The author thinks that the financial information disclosed by the foundation in our country is far from meeting the needs of the users of the information, and by summarizing and analyzing the financial information disclosure mode of the American foundation, the author puts forward that the foundation should be oriented to the society.The "Trinity" mode of financial information disclosure for the government and the market, according to the principle of "compulsory as the main, voluntary as supplementary, dominant in general use, and multi-choice", respectively, is in the financial reports, annual work reports, annual reports, and annual reports.Other reports disclose financial information, and think that the financial information disclosure channel should be mainly network disclosure, at least once a year to complete financial information disclosure, but the project should be less than a year of regular statements.Finally, the fund accounting is introduced into the foundation's accounting system, and the foundation's external report is reconstructed according to the investigation conclusion of the information demand.
【學(xué)位授予單位】：青島大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F234.4;D632.9

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