The research of NPO on website disclosure: The evidence from the Taiwan NPO Self-Regulation Alliance.

• Main Author: 高士凱
• Other Authors: 許崇源
• Format: Others
• Language: zh-TW
• Online Access: http://ndltd.ncl.edu.tw/handle/k5uqc9

碩士 === 國立政治大學 === 會計研究所 === 101 === When non-profit organizations play a much more important role in the 21st century, information on Taiwan's non-profit organizations still remain completely private. There is still lack of rules to make these non-profit organizations disclose their information to public. It results in not only the difficulties in comparing information among these organizations but also the perplexity in knowing the information for outsiders. Nowadays, since stakeholders such as government, donators, creditors and generals, demand much more reliable and transparent information, the establishment of the well accounting standards for nonprofits is essential for the reliability and comparability of nonprofits' external reports. Therefore, it is urgent to promote the accountability and transparency of these nonprofits' information. This study, which is undertaken by means of literature analysis and comparative analysis, aims to provide advices for the information disclosure of the Taiwan NPO Self-Regulation Alliance. This paper uses the members of the Taiwan NPO Self-Regulation Alliance as samples, to observe the information disclosure level on the internet, including financial reports and annual reports information. Furthermore, we offer advice to the Taiwan NPO Self-Regulation Alliance by using, comparing and analyzing different countries' financial reports format and Bill &; Melinda Gates Foundation's website as benchmarks of information disclosure.