我国非政府组织财务信息公开机制略论——基于利益相关者的视角

Financial Information Disclosure Mechanism of China's Non-Government Organization——Based on the Perspective of Stakeholders

《2014年度中国慈善透明报告》显示,我国慈善透明指数为44.10%,较2013年提高2.3%,但是其中财务信息的透明指数依然比较低。针对这一现状,文章从非政府组织及其利益相关者的视角入手,将能够影响其目标实现以及被其目标影响的主体划分为向上利益相关者、组织内部的利益相关者和向下利益相关者三类,进而在阐释财务信息公开主体、内容、方式以及效果的基础上,从转变政府职能、健全法律法规、弘扬志愿文化以及完善效益评估等几个方面对完善我国非政府组织财务信息公开机制提出了建议。

According to the Charity Transparency Annual Report of China,2014,our charity transparent index was 44.10%.The figure was 2.3% higher than last year＇s,but it＇s relatively low in terms of financial information. In view of this situa-tion,we start to demonstrate by dividing the stakeholders,which are capable of affecting and will be affected by NGO＇s goal,into three categories：upward stakeholders,internal stakeholders and downward stakeholders. Based on the discussion of thesubject,content,methods and effects of the financial information disclosure mechanism,we propose countermeasures from sev-eral aspects：the transformation of government functions,the promotion of voluntary culture,the improvement of legislationand efficiency assessment system.