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.
出处
《现代财经(天津财经大学学报)》
CSSCI
北大核心
2006年第2期30-33,共4页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
关键词
非营利组织
会计信息
信息需求
信息披露
Not - for- profit Organizations
Accounting Information
Information Demand
Disclosure of Accounting Information