Research on Information Disclosure Problem of Non-Profit Organizations in China and Its Countermeasures
摘要：Information disclosure by non-profit organizations in China has multiple problems such as incomplete disclosure,untimely disclosure and insufficient information construction of disclosure channels. There are multifaceted reasons behind the problem. Seen from internal and external factors,there are lack of organizational culture within the organization,dilution of the core values and slackness of subjective consciousness; intervention of administrative system makes non-profit organizations lack autonomy and sense of competition,and the accounting system cannot meet the public demand for financial information,etc.; talent and funds are insufficient; internal management of non-profit organizations including financial information disclosure system is imperfect; external laws and regulations are imperfect,accounting system of administrative institutions and civil non-profit organizations are inconsistent in content,time and object of financial information disclosure; government and social supervision are imperfect,relevant departments fail to observe laws and regulations and refrain from punishing lawbreakers in government supervision and law enforcement,low degree of punishment causes low cost in violations of laws and regulations,non-profit organizations do not have motive to abide by regulations with cost; in social supervision,a recognized third-party evaluation system has not yet formed to promote healthy competition among non-profit organizations.
2017 2nd International Conference on Economics and Management Innovations（ICEMI）