| 慈善组织公信力重塑视阙下会计信息披露机制存在的问题及成因研究 |
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| 引用本文： | 乔占军.慈善组织公信力重塑视阙下会计信息披露机制存在的问题及成因研究[J].黑河学刊,2013(5):175-177. |
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| 作者姓名： | 乔占军 |
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| 作者单位： | 河南大学工商管理学院,河南开封475004 |
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| 基金项目： | 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） |
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| 摘 要： | 会计信息披露机制作为解决慈善组织信息透明度不足、重塑慈善组织公信力的制度选择,在实施过程中存在一系列问题,阻碍了会计信息披露机制功能的有效发挥。为此,在对会计信息披露机制与慈善组织公信力关系进行分析的基础上,对慈善组织会计信息披露机制存在的问题及其成因进行了深入研究,以期对会计信息披露机制的构建提供一些启示。
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| 关 键 词： | 慈善组织 公信力危机 会计信息 披露机制 |
The Study of the Existing Problems and Causes in Accounting Information Disclosure System,based on the Reconstruction of Public＇s Trustiness of Charities |
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| Qiao Zhanjun.The Study of the Existing Problems and Causes in Accounting Information Disclosure System,based on the Reconstruction of Public＇s Trustiness of Charities[J].Heihe Journal,2013(5):175-177. |
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| Authors: | Qiao Zhanjun |
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| Institution: | Qiao Zhanjun (Henan University, Faculty of Business Administration, Kaifeng, 475004, China) |
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| Abstract: | Accounting Information Disclosure System, the choice to solve the problem of the insufficient transparency of Accounting Information,rebuild the system of Public＇s Trustiness,is difficult to be carried out,and hinders the function of the system. In view of this,through Studying the relationship between the Public＇s Trustiness of Charities and Accou- nting Information Disclosure System,the paper researches the problems and important factors existing in Accounting Information Disclosure System and puts forward some proposals on the construction of the system. |
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| Keywords: | Charities Public＇s Trustiness Crisis Accounting Information Disclosure System |
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