公益基金会财务信息披露指标体系设计

The Index System Design of Financial Information Disclosure for Commonwealth Foundations

中文关键词:  公益基金会  财务信息  指标体系

英文关键词:commonwealth foundations  financial information  index system

中文摘要:

      公益基金会的多重“利益相关者”特性所导致的公共责任模糊使得组织背负“公益失灵”的压力,让原本闪耀着慈善光环的公益活动蒙上了一层失信于民的阴霾。结合公益基金会财务信息披露的制度环境和理论基础,从财务信息的产生、发布和认证三个维度构建的财务信息披露指标体系具有科学性、实践性、操作性的特点,有助于信息使用者鉴别公益基金会财务信息质量,将公益基金会打造成“玻璃口袋”,提高公益基金会的社会公信力。

英文摘要:

      The commonwealth foundations have been bearing the pressure of “public failure” due to the multiple characteristics of the stakeholders, which has led to the ambiguity of public responsibility, make public welfare activities, which were under shining charitable halo, covered by the shadow of losing the public trust and disappointing them. Combining with the system environment and theory background of financial information disclosure of commonwealth foundations, we designed an index system, via three dimensions:the producing, distribution and authentication of information, which is scientific, practical and operational. The index system helps information users indentify the qualities of the commonwealth foundation financial information, making the commonwealth foundation become “glass pocket”, and enhancing its social credibility. 