Problems and Countermeasures of financial information disclosure of non-profit organizations in China
Abstract
Non-profit organizations are social organizations aiming at public interest and public service. Information disclosure is helpful to solve the problem of information asymmetry between non-profit organizations and stakeholders, so that stakeholders can make appropriate judgments. In recent years, the situation of information disclosure of non-profit organizations in China has improved, but there are still some problems, such as low usefulness, not timely and so on. In this paper, through the analysis of China's non-profit organization financial information disclosure of low usefulness, not timely and other issues, targeted to improve the countermeasures.
References
Shasha Li.A Brief Discussion on the Accounting Information Disclosure of Nonprofit Organizations in China [J]. China Collective Economy, 2018, (12): 137-138.
Yin Zihan, Liu Fang.Problems and Improvement Suggestions on Accounting Information Disclosure of Non-profit Organizations [J].Chinese Theory of Business, 2020, (6): 158-160. DOI:10.19699/j.cnki.issn2096-0298.2020.06.158.
Landi Ma.Theoretical and realistic path study of nonprofit disclosure —— based on information disclosure of listed companies [J].Enterprise Technology and Development, 2020, (3): 176-178.
Junhua Jing.Financial Information Disclosure Problems and Countermeasures of non-profit organizations in China [D].Jilin: Yanbian University, 2017.
Junhua Kim.Construction of Accounting Information Disclosure Mechanism of Nonprofit Organizations in China [J].Chinese Certified Public Accountants, 2013, (7): 107-112. DOI: 10.3969/j.issn.1009-6345.2013.07.030.
Jingyan Hua.Some Thoughts on the Accounting Reform and Development of Non-profit Organizations [J].China Market, 2020, (25): 154,158. DOI:10.139 39/j.cnki.zg sc. 2020.25.154.
Lihui Wu.Problems and Countermeasures in Non-profit Organizations in China [J]. New Business Week, 2020, (7):40-41.
Tingting Xu, Zhang Dawei.Preliminary Discussion on Accounting Information Disclosure of Private Non-profit Organizations [J].Consumer Guide, 2020, (7): 202.
Qian Qin.Some Problems and Countermeasures in the Accounting Practice of Non-profit Organizations [J].Finance and Accounting, 2019, (3): 75. DOI:10.39 69/j.issn.10 03-286X.2019.03.025.
Meng Yu.Research and Suggestions on Accounting Information Disclosure of Nonprofit Organizations in China [J]. National Circulation Economy, 2019, (8): 139-140. DOI:10.
Copyright (c) 2021 Financial Forum
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors contributing to this journal agree to publish their articles under the Creative Commons Attribution-Noncommercial 4.0 International License, allowing third parties to share their work (copy, distribute, transmit) and to adapt it, under the condition that the authors are given credit, that the work is not used for commercial purposes, and that in the event of reuse or distribution, the terms of this license are made clear. With this license, the authors hold the copyright without restrictions and are allowed to retain publishing rights without restrictions as long as this journal is the original publisher of the articles.
