公益基金会财务信息披露指标体系分析-会计学专业论文.docx

安徽 安徽财经大学硕士学位论文 RESEARCH ON INDEX SYSTEM OF COMMON WEALTH FOUNDATION’S FINANCIAL INFORMATION DISCLOSURE ABSTRACT The common wealth foundation has continued a long tradition of human charity, compatibled with the modern spirit of law and gradually introduced the theory of corporate governance; it is a non-profit organization which play a vital role in “social charitable market” is dedicated to develop the social welfare. As a formal form of organization with only 30 years, foundations have experienced from scratch to begin to take shape of rapid development.However, foundations are bearing the pressure of “public failure” due to the multiple characteristics of the stakeholders what have lead to the ambiguity of public responsibility and let public welfare activities which were shining charitable halo cast a layer of losing faith to the public,so the sustained and healthy development of the organization suffers questioning. The management and the operation of foundations are blamed for the opaque information. Under the new situation, how to establish a scientific, applicable and easy index system of financial information disclosure to help the public identify the quanlity of foundations’ information, make right decisions have become urgent thought and study. By using normative study, empirical analysis, survey analysis and etc, we try to integrate the system of our countrys background with socio-economic environment and let the information contents and qualities as a starting point.From the perspective of stakeholders, we conduct a comprehensive and in-depth research on the disclosure of foundations and design the index system of financial information. The main contents include: The first chapter states the background and significance of non-profit organizations. The second chapter discusses the property rights theory, principal-agent theory,asymmetric information theory and other basic theory, proposes a theoretical analysis path for this paper.The third chapter inte