摘要
近年来若干标志性负面事件的发生,导致我国慈善组织面临前所未有的公信力危机,其根源在于会计信息披露机制缺乏导致的信息透明度不足。鉴于此,在对慈善组织公信力与会计信息披露机制的关系进行深入研究的基础上,提出慈善组织会计信息披露机制是提升慈善组织公信力的路径选择。
In recent years, with the occurring of some symbolic negative events, the charities in our country are confronted with the crises of Public＇ s Trustiness. It is caused by insufficient transparency of Accounting Information. In view of this, through studying the relationship between the Public＇s Trustiness of Charities and Accounting Information Disclosure System, the paper puts forward the path choice that is Accounting Information Disclosure System.
出处
《理论观察》
2013年第2期56-58,共3页
Theoretic Observation
基金
2012年度河南省社会科学规划项目<慈善组织公信力危机分析与路径建构研究>阶段性研究成果(项目编号:2012CSH014)
关键词
慈善组织
公信力
会计信息
路径选择
Charities
Public＇s Trustiness
Accounting Information
Path Choice
