慈善类非营利组织信息披露的制约因素分析

Constraints analysises of charitable non-profit organizations information disclosure

随着慈善类非营利组织在我国的发展,一些问题逐渐暴露出来,社会公众对其有效的信息披露的呼声越来越高。本文主要分析了制约慈善类非营利组织信息披露的四大因素:组织自身因素、组织内部因素、组织外部因素、行业特性因素,并对这四个因素进行了详细的剖析,最后针对这些制约因素提出了使慈善类非营利组织信息披露更真实、充分、有效的建议以供参考。

with the charitable nonprofit organizations in the development of our country, some problems have been exposed gradually, increasing demands for the social public to the effective information disclosure. This paper mainly analyzes the 4 major restricting factors of charitable non-profit organizations information disclosure ： organization＇s own factors, internal factors, external factors, industry characteristics factors and all of the four factors were detailed analysis. Finally, according to the restricting factors proposed to make charitable non-profit organizations information disclosure true, full and effective suggestions for reference