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20世纪七十年代以来,民间非营利组织得到迅速的发展,在社会生活中日益扮演着日益重要的角色。但是,最近几年许多组织出现了资金管理混乱、违规收取赞助费、擅自改变资金用途等一系列负面事件,严重制约着民间非营利组织的发展。此类问题产生的重要原因是非营利组织向利益相关者披露的财务报告,不能有效地反映组织的整体财务状况。正基于此,完善我国民间非营利组织财务报告体系,则成为了我国民间非营利组织亟待解决的问题。
Since the seventies of the 20th century, the non-governmental non-profit organizations have been rapidly developed, playing an increasingly important role in the social life. However, in recent years, many organizations have faced a series of negative events such as chaotic fund management, illegal sponsorship fees, and unauthorized changes in funding purposes, seriously restricting the development of non-governmental non-profit organizations. An important reason for such problems is that the non-profit organization’s financial reports disclosed to stakeholders can not effectively reflect the overall financial status of the organization. Based on this, perfecting our country’s non-governmental non-profit organization’s financial reporting system has become an urgent problem for non-governmental non-profit organizations in our country.