【作者】 耿玮；

【导师】 刘永泽；

【作者基本信息】 东北财经大学 ， 会计学， 2011， 博士

【摘要】 著名的管理学大师彼得·德鲁克1994年提出,现代社会包括三大部门：第一部门是政府。政府是行使统治、立法和管理职能的机关、职能部门,包括国家和地方政府的权力机关、行政机关、公安、司法、检察机关等；第二部门是企业。企业是以营利为目的的组织,包括私营企业、合伙企业、有限责任公司、股份有限公司等；第三部门是非营利组织,包括学校、医院、慈善机构、基金会、行业协会、学术协会、宗教组织等。当政府不能有效地配置社会资源(政府失灵)、企业又因为营利动机而不愿意提供公共产品(市场失灵)时,非营利组织作为一种新的资源配置体系,比政府和企业更有效率和效果。非营利组织不仅是一种组织结构,同时也是一种新的社会价值观。非营利组织传播慈善文化,倡导志愿精神,关心弱势群体,促进社会公正,通过开展公益活动,均衡社会分配,缓解社会矛盾,推动互助、互惠、互信的社会信任体系的建立。将财富反哺社会已经成为富人的责任,越来越多的富人开始对财富的不良影响有了深刻体会,他们从经营企业转向经营社会事业,追求社会利益,让商业资本直接变现为社会资本。非营利组织具有非营利性和公益产权,利润禁止分配,享受税收优惠,资金来源广泛,依赖于捐赠人的志愿捐款和志愿者的志愿服务运营发展。而且,非营利组织享有公共资源,因而负有公共受托责任。由于信息不对称,非营利组织需要通过财务报告和信息披露来反映公共受托责任的履行情况。非营利组织的财务会计概念框架是编制财务报告准则的基础和指导。非营利组织财务报告的主要目标是帮助捐赠人、政府、受益人、社会公众等信息使用者了解组织的财务状况和现金流量,评价组织提供产品或服务的质量及持续性,评价组织管理层受托责任的履行情况,作出合理的捐赠和其他资源分配决策。非营利组织的会计核算基础存在现金制和应计制的双重基础。笔者认为,为了真实反映非营利组织的业绩水平和未来发展的可持续性,应当采用应计制的会计核算基础。非营利组织不设置利润和所有者权益要素,而根据捐赠人的限定条件进行分类来反映组织的净资产。因而,非营利组织的财务会计概念框架和企业相比既有共性,也有个性。笔者认为,由于非营利组织的差异性,应当考虑非营利组织提供产品的性质和组织结构的特点确定其财务会计概念框架。对非营利组织是否需要制定单独的财务报告准则尚未达成共识,因而很多国家还没有建立专门的非营利组织财务报告准则,导致不同国家、不同类型非营利组织财务报告之间存在很大的差异。笔者认为,非营利组织财务报告准则有与企业统一的趋势,不过考虑非营利组织的特殊性,应当针对其特殊业务制定专门的准则。由于非营利组织不设置利润要素,不采用“底线会计”,因而应当通过业务活动表反映组织为完成使命开展的各项业务取得的收入和发生的费用。而捐赠人对非营利组织支出水平的关心,使得组织应当专门编制职能费用表来反映各项活动发生的具体项目,以利于捐赠人对组织的监督。非营利组织财务报告的一大特色是根据捐赠人的限定条件设置不同的基金,作为单独的会计主体编制基金财务报告,并通过预算会计控制基金的开支,以基金和预算代替企业的利润来控制组织的财务资源的合理使用。和企业相比,非营利组织的财务报告应更侧重于非财务信息的披露。公司的股东关心公司的盈利能力、发展前景和各种风险。同样,捐赠人也非常关心非营利组织的业绩。研究发现,捐赠人最关心的是非营利组织的效率和效果。笔者认为,非营利组织应当通过财务报告及信息披露帮助使用者分析组织用于服务支出、员工薪酬、行政管理费用、筹资费用等占组织收入的比例,以确定组织向受益人提供产品或服务的效率；通过编制“提供产品努力程度和完成情况报告”(SEA)等方式来反映组织运营的效果。而且,非营利组织应当应用平衡计分卡,以组织的愿景和战略为核心,从组织的客户、管理、业绩和成长四个维度进行信息披露,以帮助捐赠人等信息使用者全面合理地评估组织的绩效。我国的慈善文化源远流长,近年来以公益慈善组织为代表的非营利组织发展很快,2010年各类基金会超过2000家,社会捐赠总额高达700亿元。非营利组织对我国经济发展和社会生活各个领域产生了广泛而深远的影响。随着我国公众参与公益慈善活动热情的提高,社会对慈善组织的质疑之声也日盛。由于现行的“双重管理”体制,政府通过登记管理机关和业务主管单位两种不同的行政机构,分别对非营利组织进行登记注册和监督管理,导致我国非营利组织面临门槛较高、对政府依赖性强、人员老化、管理效率较低等难题。有些非营利组织还出现了资金管理混乱、擅自改变资金用途、对产品和服务高收费、行政管理费用开支比例过高、工资及福利超标等问题,特别是近期以“红十字基金会”、“青少年发展基金会”和“宋庆龄基金会”为代表的官办非营利组织问题的接连曝光,引起了社会公众的广泛质疑。笔者认为,监管体系薄弱、财务报告不规范、信息不公开透明、利用关联方关系谋利是我国非营利组织陷入信任危机的主要根源。公益慈善事业是一个以爱心为基础,以诚信为依托,以社会公众广泛参与为特点,以促进社会和谐发展为目标的一项特殊的社会事业。政府在非营利组织的健康、有序发展过程中扮演极其重要的角色。随着市场经济的转型,政府应积极转变职能,鼓励非营利组织的市场化发展,有效提高非垄断性公共服务的效率,从公益慈善事业的组织者,逐渐转变为引导和规范慈善事业的监督者、辅助者和服务者。笔者认为,政府应当加快非营利组织的法规建设,回归非营利组织的民间性和社会性,实现“政社分离”,并引入市场竞争机制,并建立独立的监管机构对非营利组织实施全方位、专业化的监督和管理。公信力是非营利组织的灵魂,而良好的内部治理结构和公开透明的信息披露是重要保证。法国大型慈善组织联合制定的《宪章》确立了慈善组织的四项基本原则：不谋私利、严格管理、规范运作、财务透明。因而,非营利组织应建立完善的内部治理结构和自律机制,通过独立的理事会和专业的管理团队实施公司化的管理。捐赠人作为非营利组织财务报告的主要使用者,很多是成功的上市公司及管理者,他们非常清楚公认会计原则(GAAP)和财务报告准则对公司的重要性,因而他们对非营利组织的财务报告和信息披露也有同样的需求。非营利组织的捐赠人非常希望非营利组织能够建立完善的财务报告准则体系和信息披露制度,向他们提供高质量的会计信息。因而,我国应当积极推进非营利组织财务报告准则的建设,对规模较大的公益性非营利组织,按照公司的标准向社会公众公布详细的、完整的财务报告；通过强制性的信息披露制度保证非营利组织的信息公开、透明,特别是要披露资金具体用途方面的信息,以全面地反映组织公共受托责任的履行情况,帮助捐赠人正确地评价组织的效率和效果。引导民间资金投入社会公益事业,既可以解决财政资金在提供公共产品上的不足,又可以合理优化资源配置,维护社会的安定与和谐。由于世界各国政府近年来不同程度地减少了对非营利组织的资助,使得越来越多的非营利组织通过和企业合作从事各种商业活动,为组织的发展筹集资金。非营利世界并不排斥营利精神和商业行为。不过,过度的商业活动会影响非营利组织的宗旨和非营利性,还容易滋生腐败,将非营利组织和社会公众的利益个人化。因而,笔者认为要建立非营利组织商业活动合理性的判断标准,通过充分的信息披露特别是关联方交易的披露,帮助政府和社会公众及时了解非营利组织商业活动的来龙去脉,并实施全程的监督。本文从财务报告和信息披露的视角,探讨非营利组织如何树立会计诚信的价值观念,通过公开透明的信息披露,重塑非营利组织的公信力,为社会的和谐和可持续发展发挥更加重要的作用。更多还原

【Abstract】 In 1994, the well-known management guru Peter·Drucker suggested that modern society include three major sectors:The first sector is the government. Government exercises rule, legislation and management functions, including central and local government, administrative organs, public security, judicial and procuratorial organs, etc.; the second sector is the enterprise. Enterprises are for-profit organizations, including private enterprises, partnerships, limited corporation, stock limited corporation, etc.; the third sector is the non-profit organization (NPO), including universities, hospitals, charities, foundations, associations, religious organizations etc. Due to government failure and market failure, NPOs can be more efficient and effective than the government and enterprises.NPOs are not only an organizational structure, but also a new social value. Non-profit charitable organizations can disseminate culture, promote volunteerism, take care of vulnerable groups and promote social justice, balance social distribution through public service activities, ease social conflicts, and establish a mutual aid, mutual reciprocity, and mutual trust social system. More and more rich people began to turn business operation into charities, and pursue social interests.NPOs have non-profit objectives and public property rights, and distribution of profits is strictly pohibited, and widespread sources of funding, and tax benefits, and independent on voluntary contributions from donors and volunteers of voluntary service. NPOs have the right of public resources, so they must undertake public accountability. NPOs need prepare and publish financial reports and disclose information to reflect the fulfillment of public accountability due to information asymmetry.NPOs’financial accounting conceptual framework is the basis and guidance for financial reporting standards. The main objectives of NPO’s financial report are to help donors, governments, beneficiaries, the public and other information users to understand the organization’s financial position, operating performance and cash flows, evaluate the quality and continuity of products or services, and evaluate the fulfillment of public accountability, in order to make reasonable donations. Many NPOs use dual accounting basis including cash basis and accrual basis. I believe that, in order to truly reflect the true performance of NPOs and the future development. NPOs should adopt accrual accounting basis. NPOs don’t have profit and owners’ equity element. NPOs should present net assets according to the restriction of the donors. Thus, the NPOs’ financial accounting conceptual framework both has similarities and personality comparing whith corporations. I believe that, due to differences, NPOs should consider the nature and structure of the product characteristics to determine the financial accounting conceptual framework.Whether or not to develop separate financial reports standards has not yet reached a consensus, so many countries have not established a specific NPOs’ financial reporting standards. I believe that the NPOs and corporations financial reporting standards have a consistent trend, but we should develop specific standards for NPOs due to the special nature of NPOs. Because NPOs do not have profit elements, and do not use the "bottom line accounting", they should prepare statement of activities to reflect the revenue and expenses of different activities. Because the donors concern about the amount and item of expenses, NPOs should prepare statement of functional expenses, in order to facilitate the supervision by the donors. The major feature of NPOs’ financial reporting is using fund accounting and budget accounting to control the proper uses of resources.Comparing with corporations, NPOs’ financial reports more focused on non-financial information disclosure. Shareholders concerned about the company’s profitability, growth prospects and risks. Similarly, donors also very concern about the performance of NPOs. The research found that the donors most concern about the efficiency and effectiveness of NPOs. I believe that NPOs should disclose related information to help users in analyzing organizational expenditures for services, staff salaries, administrative costs, financing costs proportion on revenue to determine the efficiency; and prepare SEA to reflect the effectiveness. Moreover, NPOs can apply the Balanced Score Card with the core of organization’s vision and strategy, and disclose information from the organization’s customers, management, performance and growth dimensions.China has a long history of charity culture. In recent years, charitable organizations developed rapidly. In 2010, there were more than 2000 foundations, and donations exceed 70 billion CNY. NPOs have significant impact for the economic development and social improvement. With the improvement of public charity enthusiasm, questioning voice arisesd. Due to the "dual management" system, it is difficult to get a legal status by a NPO. And dependence on government, aging employee, low efficiency are other problems. Some NPOs have emerged fund management confusion, changing the use of funds, high administrative fees for products and services, excessive wages and benefits and so on. The recent incident of Red Cross Foundation, the Youth Development Foundation and Song Qingling Foundation make public doubt with the GONPOs. Lack of regulatory system, financial reports standards and information system are the main reason.Charity is a love-based, faith-based, and characterized by broad public participation, and to promote the harmonious development of society. NPOs, government play an extremely important role during the process of NPOs healthly and orderly development. With the market economy transferring, the government should actively change their roles, to encourage the development of market-oriented NPOs, to improve the efficiency of non-monopolistic public services. Goveranment should gradually change from public charity organizers to regulater, supervisor and server of charities. I believe that the government should speed up the construction of NPOs laws, to achieve "goverment-community separation", and introduce market competition, and establish an independent regulator for NPOs to implement comprehensive and professional supervision and management.The soul of NPOs is credibility. Good internal governance structure and transparency of information disclosure is an important guarantee. NPOs should establish a sound internal governance structure; and establish self-regulatory mechanism, and implement corporate management through an independent board and professional management team. Many donors of NPOs are successful companies and managers, who are very familiar with about the importance of GAAP and financial reporting standards. So they have the same needs for NPOs’financial reports and information disclosure. Therefore, China should actively promote the NPOs’ financial reporting standards development, announce the financial reports to the public, and disclose related information mandatorily, to help donors to evaluate the organization’s efficiency and effectiveness properly.Private capital investment joining in social welfare can solve the financial problems of NPOs, and optimize the allocation of resources and safeguard social stability and harmony. As governments due to the financial crisis decreased the grant to NPOs in recent years, more and more NPOs began to take part in various business activities, which can raise funds for the development of the organization. The spirit of the NPOs world does not exclude for-profit business practices. However, excessive commercial activities will affect the non-profit purposes, but also lead to breed corruption, and turn the interest of NPOs and public into individuals. Thus, I believe that we should establish criteria to judge the reasonableness of NPOs’ business activities, and fully disclose related information, especially the information of related party transactions, to help the government and the public to understand the circumstances surrounding the NPOs of business activities and supervise the whole courses. In this thesis, from the perspective of financial reports and information disclosure, it explores how to establish the values of accounting integrity through public and transparent information disclosure, and how to rebuild the credibility of NPOs for social harmony and sustainable development.更多还原