共同治理模式下的非营利组织财务信息需求与供给

本文在分析非营利组织的财务受托责任以及三权分离的财务特征基础上，剖析利益相关者共同治理模式下非营利组织财务信息需求特征和供给动力，并对其制约因素进行深入的分析，提出所有者缺位以及信息需求的分散性、信息披露成本的制约以及政府监管能力有限等因素是导致非营利组织财务信息供给不足的主要因素。

Demand and Supply of Financial Information of Non-profit Organizations Under Visual Angle of Financial Affairs Control

Based on the analysis of non-profit organizations entrusted with the financial responsibilities and the independent of its three powers, this paper furthermore analyze the characteristics of the demand about financial information, and the power-supply of non-profit organization under the mode of the stakeholders-together-govern as well as its constraints factors. Finally, based on the in-depth analysis above, this paper put forward that omission of owners, the lack of information, the demand for dispersion, disclosure of the cost constraints, the limited capacity of government regulation, and so on are the main factors that leading to non-profit organizations in short of financial information.