非营利组织信息披露与审计——基于汶川地震中16家全国性基金会的案例研究  

Information Disclosure & Auditing of NPOs: A Case Study Based on 16National Charities during the Wenchuan Earthquake

作　　者：张立民[1] 李晗[2] 

机构地区：[1]北京交通大学经济管理学院,北京100044 [2]中山大学管理学院,广东广州510510

出　　处：《审计与经济研究》2011年第3期3-10,共8页Journal of Audit & Economics

基　　金：教育部人文社会科学研究青年项目(10YJCZH113)

摘　　要：政府转型可以推动我国公立医院、学校等非营利组织快速发展以及非营利行业由市场化向公益化回归。随着非营利组织的发展,其治理机制建设将备受社会关注,信息披露与审计成为治理机制建设的关键环节。目前我国非营利组织信息披露与审计状况亟待加强。在非营利行业,相比公立医院、学校而言,基金会的信息披露与审计机制建设走在前列,对其进行案例研究有助于提升整个非营利行业的治理水平。以汶川地震中可开展捐赠活动的16家全国性基金会为案例研究其信息披露与审计机制,有利于加强我国非营利组织治理中的信息披露与审计机制建设。Government transition has stimulated the fast development of hospitals and schools in China,nonprofit industry has changed from market orientation to nonprofit orientation.With the development of NPOs,its governance mechanism has been more and more emphasized,information disclosure and auditing mechanism has become a crucial part of NPO governance.Compared with hospitals and schools,information disclosure and auditing mechanism of charities is much more advanced,a case study of it will be of great significance for the improvement of NPO governance.Based on the present situation of NPO information disclosure and auditing mechanism,we use the 16 national NPOs in the Wenchan Earthquake as an example,analyze its information disclosure and auditing arrangements,then give suggestions for the improvement of NPO information disclosure and auditing mechanism.

关 键 词：非营利组织 信息披露 审计 基金会 汶川地震 

分 类 号：F239.44[经济管理—会计学]