我国非营利组织会计信息披露现状解读  

Unscrambling the Disclosure Actuality of Accounting Information of Not-for-Profit Organizations in China

作　　者：李静[1] 万继峰[2] 

机构地区：[1]厦门大学会计发展中心,福建厦门361005 [2]西南财经大学会计系,四川成都610074

出　　处：《现代财经（天津财经大学学报）》2006年第2期30-33,共4页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：基于公益产权的非营利组织如何向广大信息使用者和需求者提供真实、完整的反映其使用公益财产过程和结果的会计信息成为社会公众日益关注的焦点。在界定我国非营利组织涵盖的范围,明确非营利组织会计信息使用者需求的基础上,对我国非营利组织会计信息披露的现状进行描述,并对造成这种需求与供给缺口的原因进行深入剖析,是具有现实意义的。The accounting information of not- fnr- profit organization based on common property right has become the focus which the public give their attention to, As the accounting information can provide true and integrated process and result that reflect how to use common property right. The paper defines the concept of accounting information of riot - for - profit organizations on China, and depicts the actuality of disclosure of accounting information. Finally, the author analyzes thorough the reason which produce the gap of supply and demand of accounting information of not - for - profit organizations.

关 键 词：非营利组织 会计信息 信息需求 信息披露 

分 类 号：F234[经济管理—会计学]