基于社会责任的公益组织财务信息披露研究

On the Financial Information Disclosure of Commonweal Organizations with Consideration of Social Responsibility

以共同治理理论为基础,以评价公益组织履行社会责任状况为切入点,从公益组织财务信息披露的确认披露目标、认定披露主体、完善披露内容、选择披露形式创新构建公益组织财务信息披露理论,并重点从向上社会责任、向下社会责任、成本控制责任、投资风险与收益管理责任4个方面具体设计公益组织财务信息披露的内容。采用这一研究成果将能降低公益组织运行的社会成本,帮助国家制定出更加科学、合理的公益慈善政策,弘扬慈善行为。

Based on co-governance theory, this article researches commonweal organizations in terms of financial information disclosure by evaluating their fulfillment of social responsibility. An information disclosure theory is innovatively proposed from the following four aspects： finding disclosure goals, identifying disclosure subjects, improving disclosure content and selecting disclosure forms. Accordingly, four responsibilities should be clarified in financial information disclosure： upward social responsibility, downward social responsibility, cost management responsibility and investment risk and revenue management responsibility. The research resuits are expected to help reduce the social cost of commonweal organizations and develop more reasonable charity policies to better promote ohilanthroDv.