【作者】 徐莉萍； 龚光明； 廖鑫； 谭天瑜；

【Author】 Xu Liping;Gong Guangming;Liao xin;Tan Tianyu;School of Business Administration , Hunan University;College of Accounting, Hunan University of Commerce;

【机构】 湖南大学工商管理学院； 湖南商学院；

【摘要】 本文以共同治理理论为基础,以评价公益组织履行社会责任为切入点,研究公益组织财务信息披露。从分解社会责任目标、认定财务信息披露主体、完善财务信息披露内容、选择披露形式4个方面,构建公益组织财务信息披露理论。进而将反映社会责任的财务信息划分为向上社会责任、向下社会责任、社会责任履行成本、资产风险与收益4个信息模块,分4个模块对财务信息披露的具体指标内容进行设计。最终达到全体利益相关者能利用披露的财务信息评价公益组织社会责任履行状况的目的。更多还原

【Abstract】 This article researches financial information disclosure in common wealth organization using Co-governance theory and takes evaluating social responsibility fulfillment as research point. We construct information disclosure theory from four aspects: decomposition of social responsibility goals, identifying disclosure subject, improving disclosure content, selecting disclosure form. Then we divide the financial information reflecting social responsibility into four parts: upward social responsibility, downward social responsibility, cost of social responsibility fulfillment, upward social responsibility of investment. Also, we design specific indicators in each part. Eventually, all stakeholders can take advantage of the financial information to evaluate to what extent the social responsibility has being fulfilled.更多还原