摘要
财务不透明导致社会公信度不高,成为非营利组织可持续发展的瓶颈。提升非营利组织财务透明度,应当制定非营利组织财务透明度标准,研究网络环境下财务透明度提升的技术支撑,设计财务透明度相关审计制度,完善财务透明度相关法规。
The lack of financial transparency leads to the lack of public reliability which hinders the development of non-profit organizations (NPOs). Some measures should be taken to upgrade the financial transparency of NPOs, such as the establishment of standards for financial transparency, the research on its technical support in network, the design of audit system, and the improvement of laws and regulations.
出处
《财经理论与实践》
CSSCI
北大核心
2008年第4期73-76,共4页
The Theory and Practice of Finance and Economics
基金
湖南省社会科学基金项目(07YBA114)
国家社会科学基金项目(07BZZ037)
关键词
非营利组织
财务透明度
信息披露
Non-profit organizations(NPOs)
Financial transparency
Information disclosure