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The Index System Design of Financial Information
Disclosure for Commonwealth Foundations
CHENG Xiwu
1
, JI Gang
1
& LIU Ziyi
2
(
1郾 School of Accounting
,
Anhui University of Finance and Economics
,
Bengbu
,
Anhui 233030
,
China
;
2郾 School of Economics and Management
,
Southeast University
,
Nanjing
,
Jiangsu 211189
,
China
)
Abstract
: The commonwealth foundations have been bearing the pressure of “public failure冶 due to the multiple characteris鄄
tics 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 envi鄄
ronment 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冶, and enhancing its social credibility.
Key Words
: commonwealth foundations; financial information; index system
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