Research on Financial Information Disclosure of Charitable Organizations Abstract
A charity organization is a public welfare nonprofit organization that aims at improving people's welfare and beneficial to the society. It should be run in an open and transparent environment. Charitable organizations play an important role in guaranteeing social harmony, enhancing the quality of the people and developing social civilization. In recent years, because our country of charity organization supervision negligence, decline in the credibility of money to reduce problems in the organization is repeated more than, the main reason for these problems is the lack of external industry, government supervision; and it is yet to establish a unified accounting s ystem and information disclosure system, the existing financial statements is not complete and the internal control is weak, not as other factors. Therefore, it is necessary to promote the development of philanthropy and improve the accounting information disclosure system of charitable organizations in China, and to improve the quality of accounting information. Based on this, based on the analysis of China's charitable organization in the accounting information disclosure problems, put forward to strengthen the government supervision, the establishment of a unified industry self-discipline organization and other measures to improve the external supervision; the establishment of a unified system of accounting statements, clear subjects, additions and deletions of merchandise s ales revenue, increase the cost of goods, strengthen the internal control, improve the internal quality of managemen t, to promote the development of charitable organizations.
