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近些年来,随着我国公益事业的壮大,我国基金会数量日趋增加,基金会公益项目覆盖了教育、自然灾害、医疗健康、文体和科技创新等多个方面。然而,我们国家基金会的发展仍处于初级阶段,基金会不管是经营理念,内部管理或者是信息披露方面与西方发达国家基金会相比仍然存在很大的差距。近些年来,随着网络媒体日趋成熟,公益慈善组织丑闻频频爆发,社会公众对慈善公益组织的关注度越来越高。在新形势下,基金会需要加大其信息披露力度,同时构建一套科学性、实用性的信息披露质量评价指标系统,使得基金会的各个利益相关者、监管部门及社会公众能更好的鉴别基金会的信息披露质量。
In recent years, with the expansion of public welfare undertakings in our country, the number of foundations in our country has been on the increase. The Foundation public welfare projects cover many aspects such as education, natural disasters, medical health, sports and science and technology innovation. However, the development of our national foundations is still in its infancy. There is still a large gap between the foundations and the western developed country foundations in terms of business philosophy, internal management or information disclosure. In recent years, with the growing maturity of online media, philanthropic charitable organizations frequently broke out, and public awareness of charitable organizations is getting higher and higher. Under the new situation, the fund needs to intensify its information disclosure and construct a set of scientific and practical information disclosure quality evaluation index system to make the foundation’s various stakeholders, regulators and the public better Identify the quality of information disclosure by foundations.