¡¡¡¡
¡¡¡¡²Î¿¼ÎÄÏ×£º

¡¡¡¡£Û1£ÝÁõÌ«¸Õ.ÊÂÒµµ¥Î»¸Ä¸ï: ·ÇÓªÀû×éÖ¯·¢Õ¹µÄÐÂÆõ»ú£ÛJ£Ý. ÖйúÐÐÕþ¹ÜÀí£¬2005(11): 2329.
¡¡¡¡£Û2£ÝFama E F£¬Jenson M C. The separation of ownership and control£ÛJ£Ý. Journal of Law and Economics£¬ 1983£¬ 26(2):ª©301325ªª£®
¡¡¡¡£Û3£ÝCallen J L , KlEin A £¬Tinkelman D. Board composition, committees and organizational efficiency: the case of nonprofits £ÛJ£Ý.Nonprofit and Voluntary Sector Quarterly, 2003,32(2): 493520.
¡¡¡¡£Û4£ÝTrussel J. Assessing potential accounting manipulation: the financial characteristics of charitable organizations with higher than expected programª²spending ratios£ÛJ£Ý. Nonprofit and Voluntary Sector Quarterly, 2003,32(3): 616634.
¡¡¡¡£Û5£ÝJones C L,Roberts A A. Management of financial information in charitable organizations£ºthe case of jointª²cost allocations£ÛJ£Ý.The Accounting Review, 2006, 81(1):159178.
¡¡¡¡£Û6£Ý³ÌÎôÎä.·ÇÓªÀû×éÖ¯ÖÎÀí½á¹¹:ÌØÕ÷·ÖÎöÓë¿ò¼Ü¹¹½¨£ÛJ£Ý. Éó¼ÆÓë¾­¼ÃÑо¿£¬2008(3): 3137.
¡¡¡¡£Û7£ÝKaren K. Audit value and charitable organizations£ÛJ£Ý. Journal of Accounting and Public Policy, 2009,28(2): ª©510524ªª.
¡¡¡¡£Û8£ÝÍõÖÐÐÅ.ÖØ´óÍ»·¢ÐÔ¹«¹²Ê¼þÈ«¹ý³Ì¸ú×ÙÉó¼Æ·½Ê½Ì½ÌÖ£ÛJ£Ý.Éó¼ÆÑо¿, 2009(6): 915.
¡¡¡¡£Û9£ÝÁõ¼ÒÒå.¹ØÓÚ¼¨Ð§Éó¼ÆµÄ³õ²½Ë¼¿¼£ÛJ£Ý.Éó¼ÆÑо¿, 2004(6): 511.
¡¡¡¡£Û10£ÝÖìСƽ£¬Ñîåû.¹«ÒæÐÍ·ÇÓªÀû×éÖ¯¼¨Ð§Ô¤ËãÓ뼨ЧÆÀ¼ÛµÄÀíÂÛ̽ÌÖ£ÛJ£Ý.Éó¼ÆÓë¾­¼ÃÑо¿£¬2006£¨3£©£º6469.
¡¡¡¡£ÛÔðÈα༭£ºÂíÖ¾¾ê£Ýª¤
¡¡¡¡Information Disclosure & Auditing of NPOs£º A Case Study
¡¡¡¡Based on 16 National Charities during the Wenchuan Earthquake
¡¡¡¡ZHANG Liminª¬ª©1ªª, LI Hanª¬ª©2ªª
¡¡¡¡(1. School of Economic Management, BEIjing Jiaotong University£¬ Beijing 100044, China;
¡¡¡¡2. School of Management, Sun Yatª²Sen University, Guangzhou 510510, China)ª¥
¡¡¡¡Abstract: Government transition has stimulated the fast development of hospitals and schools in China, nonprofit industry has changed from market orientation to nonprofit orientation. With the development of NPOs, its governance mechanism has been more and more emphasized, information disclosure and auditing mechanism has become a crucial part of NPO governance. Compared with hospitals and schools, information disclosure and auditing mechanism of charities is much more advanced, a case study of it will be of great significance for the improvement of NPO governance. Based on the present situation of NPO information disclosure and auditing mechanism, we use the 16 national NPOs in the Wenchan Earthquake as an example, analyze its information disclosure and auditing arrangements, then give suggestions for the improvement of NPO information disclosure and auditing mechanism.
¡¡¡¡Key Words: NPOs; information disclosure; auditing; charity; Wenchuan Earthquake

ÉÏÒ»Ò³  [1] [2] [3] [4]