非营利组织会计信息的有效披露,一方面可以让非营利组织的资金提供者了解所提供的资产到底何时被使用、被使用在何处、被使用的效率如何;另一方面可以对受托人起到监督的作用,而且可以正确评价受托人完成受托责任的能力,促进委托代理双方的合作。因此非常有必要讨论非营利组织的信息披露问题。 The effective disclosure of non-profit organization’s accounting information can not only help non-profit organizations’ capital providers know when the assets provided are used, where they are used and how efficiently they are used. On the other hand, Play a supervisory role, and can correctly assess the ability of the trustee to complete the fiduciary duties, and promote the cooperation between the two parties. Therefore, it is necessary to discuss the non-profit organization’s information disclosure.