摘 要
非营利组织作为现代社会的重要组成部分，在公共服务、慈善救济等领域发挥着不可替代的作用，其会计信息披露质量直接关系到公信力的构建。本研究旨在探讨非营利组织会计信息披露质量与公信力提升策略，基于信息不对称理论和利益相关者理论，通过文献研究法梳理国内外相关研究成果，运用案例分析法选取具有代表性的非营利组织进行深入剖析，并采用问卷调查法收集公众对非营利组织会计信息披露的认知与期望。研究表明，当前非营利组织存在信息披露不充分、透明度低等问题，影响了公信力的建立。创新性地提出从完善法律法规体系以提供制度保障、优化内部治理结构以确保信息真实性、强化外部监督机制以提高透明度、借助信息技术手段以拓展披露渠道等方面构建非营利组织会计信息披露质量与公信力提升策略框架，为非营利组织健康可持续发展提供了新的思路与方向，也为政府监管部门制定相关政策提供参考依据。
关键词：非营利组织；会计信息披露质量；公信力提升；信息不对称；利益相关者理论
Abstract
Non-profit organizations, as an integral part of modern society, play an indispensable role in public services and charitable relief. The quality of their accounting information disclosure directly affects the establishment of credibility. This study aims to explore strategies for improving the quality of accounting information disclosure and enhancing credibility in non-profit organizations. Based on the theories of information asymmetry and stakeholder theory, this research reviews relevant domestic and international studies through literature analysis, conducts in-depth case studies of representative non-profit organizations, and collects public perceptions and expectations regarding accounting information disclosure via questionnaire surveys. The findings indicate that current non-profit organizations face issues such as inadequate information disclosure and low transparency, which impede the establishment of credibility. Innovatively, this study proposes a fr amework for enhancing the quality of accounting information disclosure and credibility in non-profit organizations by improving the legal system to provide institutional guarantees, optimizing internal governance structures to ensure information authenticity, strengthening external supervision mechanisms to increase transparency, and leveraging information technology to broaden disclosure channels. This fr amework offers new insights and directions for the healthy and sustainable development of non-profit organizations and provides a reference for policymakers in formulating relevant policies.
Keywords: Non-Profit Organization；Accounting Information Disclosure Quality；Credibility Enhancement；Information Asymmetry；Stakeholder Theory
目 录
摘 要 I
Abstract II
引言 1
一、非营利组织会计信息披露现状分析 1
（一）会计信息披露的范围界定 1
（二）现行披露模式的问题剖析 2
（三）典型案例分析与启示 2
二、信息披露质量影响因素研究 2
（一）内部治理结构的影响 2
（二）外部监管环境的作用 3
（三）利益相关者需求分析 3
三、提升信息披露质量的策略构建 4
（一）完善内部财务管理制度 4
（二）强化外部审计监督机制 4
（三）推进信息化建设应用 5
四、增强公信力的具体措施 5
（一）构建透明度评价体系 5
（二）加强社会责任报告 6
（三）拓展公众参与渠道 6
结 论 7
致 谢 8
参考文献 9
非营利组织作为现代社会的重要组成部分，在公共服务、慈善救济等领域发挥着不可替代的作用，其会计信息披露质量直接关系到公信力的构建。本研究旨在探讨非营利组织会计信息披露质量与公信力提升策略，基于信息不对称理论和利益相关者理论，通过文献研究法梳理国内外相关研究成果，运用案例分析法选取具有代表性的非营利组织进行深入剖析，并采用问卷调查法收集公众对非营利组织会计信息披露的认知与期望。研究表明，当前非营利组织存在信息披露不充分、透明度低等问题，影响了公信力的建立。创新性地提出从完善法律法规体系以提供制度保障、优化内部治理结构以确保信息真实性、强化外部监督机制以提高透明度、借助信息技术手段以拓展披露渠道等方面构建非营利组织会计信息披露质量与公信力提升策略框架，为非营利组织健康可持续发展提供了新的思路与方向，也为政府监管部门制定相关政策提供参考依据。
关键词：非营利组织；会计信息披露质量；公信力提升；信息不对称；利益相关者理论
Abstract
Non-profit organizations, as an integral part of modern society, play an indispensable role in public services and charitable relief. The quality of their accounting information disclosure directly affects the establishment of credibility. This study aims to explore strategies for improving the quality of accounting information disclosure and enhancing credibility in non-profit organizations. Based on the theories of information asymmetry and stakeholder theory, this research reviews relevant domestic and international studies through literature analysis, conducts in-depth case studies of representative non-profit organizations, and collects public perceptions and expectations regarding accounting information disclosure via questionnaire surveys. The findings indicate that current non-profit organizations face issues such as inadequate information disclosure and low transparency, which impede the establishment of credibility. Innovatively, this study proposes a fr amework for enhancing the quality of accounting information disclosure and credibility in non-profit organizations by improving the legal system to provide institutional guarantees, optimizing internal governance structures to ensure information authenticity, strengthening external supervision mechanisms to increase transparency, and leveraging information technology to broaden disclosure channels. This fr amework offers new insights and directions for the healthy and sustainable development of non-profit organizations and provides a reference for policymakers in formulating relevant policies.
Keywords: Non-Profit Organization；Accounting Information Disclosure Quality；Credibility Enhancement；Information Asymmetry；Stakeholder Theory
目 录
摘 要 I
Abstract II
引言 1
一、非营利组织会计信息披露现状分析 1
（一）会计信息披露的范围界定 1
（二）现行披露模式的问题剖析 2
（三）典型案例分析与启示 2
二、信息披露质量影响因素研究 2
（一）内部治理结构的影响 2
（二）外部监管环境的作用 3
（三）利益相关者需求分析 3
三、提升信息披露质量的策略构建 4
（一）完善内部财务管理制度 4
（二）强化外部审计监督机制 4
（三）推进信息化建设应用 5
四、增强公信力的具体措施 5
（一）构建透明度评价体系 5
（二）加强社会责任报告 6
（三）拓展公众参与渠道 6
结 论 7
致 谢 8
参考文献 9
