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近年来多起公益丑闻使得基金会公信力下降,捐款收入暴跌,捐赠者在捐赠时对于基金会会计信息的披露程度要求更高。但是由于我国慈善公益事业发展起步较晚,制度、学术和实务三个层面都不够成熟,各学者在使用自己构建的基金会会计信息透明度衡量指标体系来研究透明度与捐赠收入关系时,权重的赋予主观性较强,对会计信息的针对性较弱。文章主要分析了基金会会计信息透明度披露的重要性与紧迫性,总结了前人对基金会会计信息透明度衡量指标体系的不足,并对基金会会计信息透明度与捐赠收入的关系进行了实证研究。
In recent years, many public scandals have caused the credibility of the foundations to decline, the revenue of donations plunged, and donors have higher requirements on the disclosure of accounting information at the time of donation. However, due to the late development of China’s philanthropic public welfare undertakings, the three levels of system, academic and practice are not mature enough. When using the self-constructed Foundation of Accounting Information Transparency Measurement Index System to study the relationship between transparency and donation income, The subjectivity is strong, and the pertinence of accounting information is weak. The article mainly analyzes the importance and urgency of disclosure of accounting information transparency, summarizes the deficiencies of predecessors’ measurement system of transparency of accounting information and conducts an empirical research on the relationship between the transparency of accounting information and the income of donation.