On information disclosure and auditing non-profit organizations

[Abstract] the government can promote the transformation of our public hospitals, schools and other fast-growing non-profit organizations and non-profit sectors of the market return to the public. With the Development of non-profit organization, its governance mechanisms will be of social concern, Information disclosure and auditing as the key governance mechanisms present disclosure of non-profit organization status with the audit should be strengthened in the nonprofit sector, compared to Public hospitals, schools, the Foundation's Information disclosure and auditing mechanisms in the forefront of its case studies help to improve the governance of the nonprofit sector. Wenchuan eArthquake donation activities can be carried out 16 national Foundation as a case study of its Information disclosure and audit mechanisms, will help strengthen governance in China's non-profit organization of Information disclosure and auditing mechanisms.

[Keywords] non-profit organization, Information disclosure, auditing, foundations, eArthquake
First, the transformation of the government to promote China's nonprofit sector by the market return to the welfare of
Since the founding of new China, the changing functions of our government, Health care, Education and other industries experienced a government-led, market-oriented and community-based stages. The planned economy era, China's Health care, Education and other public service system has achieved remarkable results. Health care, Education and other industries dominated by government investment, public resources allocated by the government of unified planning, management service organizations and also by the government plans to implement to ensure the vast majority of residents have access to minimum Health and Education services reform , China's Health care, Education reform, the basic trend of the market, commercialization reform and despite progress in some areas, but the problems are more severe exposure, such as health, education and other services, the fairness and efficiency of the government's macro-investment low, situations such as poverty, "your doctor, medical care," "your school", public discontent increases, the imbalance between groups and a series of social problems. Generally speaking, health care, education, market-oriented, business-oriented reform against the Development of public utilities Law, the basic reform is unsuccessful. to correct market-oriented reform of health care and education, commercialization of error-prone in recent years launched a new health care reform, education reform, the main route of market-oriented ideas are rejected, return to public nature, promote social fairness and justice, improve the level and quality of public services to meet the needs of multi-level, so that all citizens share the reform and Development.

Into the 21st century, China will usher in greater non-profit organization Development opportunities and Development space, will also release a greater potential and vitality, which is mainly based on the following reasons.

(A) "small government, big society" has become the direction of government transformation
China's pattern of government control born out of the planned economy era of the all-powerful government concept, the beginning of the 1970s, the market Economic reform to promote the changing pattern of government control, the government began to assume some of the functions transferred out of a planned reform and opening up of China five government agencies through the reform, although the focus varies, but basically revolves around the transformation of government functions, streamlining governmental body. "congress" report that "most of" system reform ideas to further the concept of " small government "and" limited government "concept, while the government is also actively exploring non-profit organization with the power of the non-profit organizations, government agencies bear some of the functions after the reform, government and nonprofit organizations to build mutually beneficial interactive mode of cooperation in order to better provide public services In 2009 December, China Red Cross Foundation, "Little Angel Fund" to obtain a special Ministry of Finance, the Central Community Chest of 50 million yuan of lottery support for poor families, children with leukemia funding, which became Government purchase of non-profit organizations, service innovation and try.

(Two non-profit organization for the reform of public institutions to provide new opportunities for development
Institutions is generally considered a class of social organization rather Chinese characteristics, the reform has a strong driving force, will enable the development of non-profit organizations a rapid growth of the inflection point. To Technology, education, Culture, health as the main social public class institutions will become the main public service reform, and in the light of modern non-profit organization operating mode [1] .2010 promulgated in June <<Long-term talent development program>> proposed to abolish the Research institutes, schools, hospitals the actual existence of institutions such as the level of Administration and administrative management model, suggesting schools, hospitals and other institutions from the edge of the return of non-profit organization in July .2010 Central Office of the Committee clearly stated the purpose of government-run institutions is to provide public services, reform of public institutions should strengthen the public property.

(Three to build a harmonious society needs the social security system
Non-profit organization building a harmonious society important function of the social security system is widely recognized and used for the community. To social concern, new medical reform, for example, is the highlight of "adhering to the public nature of public hospitals," .2010 Ministry of Health in February five ministries jointly issued a <<on public hospital reform guidance>>, selected 16 cities as the country's public hospitals to guide reform in some areas, actively and steadily promote the reform of public hospitals work released in February .2010 << National long-term reform and development plan (2010-2020>> clear that to insist on education, public welfare, education, industrialization mention two of the country .2010 <<Government Work Report>>, the "multi-channel open up public service jobs "," protect the public interest to improve the livelihood of the major scientific and technological issues, "" to develop public welfare Culture "," adhere to basic health care welfare direction "is a highlight of the report.

(Four response to public emergencies strong support
China's vast territory, large Population, is difficult to avoid public emergencies in recent years, the occurrence of major natural disasters, accidents, disasters, public health and social security and other public emergencies are the Wenchuan eArthquake, "SARS" epidemic, Shanxi Wang Ridge mine, etc. In these public emergency, Civil rescue forces are becoming strong government support and relief supplement, together constitute the main guarantee of rescue. Wenchuan eArthquake, for example, as of September 30, 2009, the Chinese Red Cross will always and Red Cross Foundation, the China Charity Federation and other approved donation can be carried out relief activities in 16 national foundation to receive donations were 8.428 billion yuan, 6.162 billion yuan expenditure data from the People's Republic of audit DepArtment website, 2010, No. 1: "earthquake donations audit society" .. these organizations in emergency rescue and reconstruction played an extremely important role.

Second, non-profit organization is a system of information disclosure and auditing requirements under the system of supply
With the development of non-profit organizations, non-profit organization management will be the focus of attention non-profit organization at the macro level can play an active role must be based on the premise of the effective operation of the micro. Fama (Fama and Jensen (Jensen) Although the non-profit organization that unlike companies that there is a governance problem, but a special kind of principal-agent relationship is still there and they think that the principal was replaced by donors, non-profit organizations, donors expect to be rewarded. This is a non-profit returns , for example, save more lives, protect the environment or improve the level of education, etc. which will lead to non-profit organizations, donor and inconsistent with the objectives of the agency problem, so the need for effective governance mechanisms to reduce agency costs [2] In addition, non- for-profit organization with a non-profit, no profit pressure, and has its special institutional context, purpose and mission, management does not have to worry about the management of non-profit organization is the acquisition or merger, there will be self-seeking may be many study found that non-profit organizations will be to their financial information management, and there is manipulation or gloss over the behavior of the cost of operations [35] Only non-profit organization to build an effective governance mechanism, non-profit organizations in order to prevent a credibility crisis and to improve its organizational efficiency, and guide the healthy development of non-profit organization, promoting health, education and other sectors of public welfare return.

As the non-profit organizations and government, business has a different property than the foundation and principal-agent relationship, this difference in ownership structure determines the non-profit organization must be a special governance mechanisms corresponding. We believe that the non-profit organization by the governance structure of the basic framework of the internal governance mechanisms and external governance mechanisms of two parts, shown in Figure 1. Internal governance mechanisms generally include the Council, General Council and other decision-making body, the organizing committee, professional Commission and other regulatory agencies, business and other implementing agencies, the board of supervisors, the Audit Committee and other internal oversight bodies. external governance mechanisms generally include government, donors, beneficiaries, public and other stakeholders, their information disclosure and auditing mechanisms through non-profit organizations supervise the audit results announcement system to further improve the external governance mechanism [6]. information disclosure and auditing non-profit organizations an important part of governance mechanisms, it can reduce the donors and non-profit organization management information asymmetry between non- profit organizations to provide basis for decision making decision-making body, the Supervisory Board and the Supervisory Board Audit Committee to better fulfillment of fiduciary duty. Links to free download http://www.hi138.com As the Auditor-General Liu Jiayi said: "Audit is country's political system is not an integral part of, in essence, is to protect national Economic and social health of running the 'immune system'. "We believe that the non-profit organization of information disclosure and audit of Economic and social" immune system "system under the system requirements supply, have a preventive function, to expose features and functions to resist. Specifically, first, information disclosure and auditing non-profit organizations the ability to detect trends and tendencies problems, early perceived risk, early alert, play a preventive function, and secondly, it can reveal damage to donors, beneficiaries and other stakeholders in the interests of illegal activities, to ensure the normal functioning of society, and finally, it is able to expose the illegal problem from the micro to macro, from individual to the general, from local to global, from signs of the trend, from the appearance to the inner layer, in depth analysis, reveal and reflect, to resist the damaging social and moral credibility of ethical behavior and non-profit industry due to non-profit organization composed of stakeholders from the contract with the government, donors persons, beneficiaries and non-profit organizations and other stakeholders have their own non-profit organization of information disclosure and audit of the rights based on their needs, making it the theoretical and practical necessity.

(A Government needs
State the primary reason for existence is to protect the lives and health of all people and property, and in a certain sense, the government is the country in disguise. Nonprofit public service activities of the "public nature" determines the matching of the monitoring mechanism and its public nature as public interest in its activities on behalf of the Government should carry out national oversight responsibilities, and regularly disclosed to the public performance of duties. Disclosure of information the government requires non-profit organization and its audit oversight, which is to defend the moral and ethical society, maintain social and moral bottom line imperative. To support non-profit organization, the government implemented a series of non-profit organizations and government grants tax breaks policies, information disclosure and auditing mechanisms to ensure a certain extent, is not against the public interest, preferential policies will not be abused.

(B donor needs
As we all know, the donor in order to achieve self-worth and social value of donations to nonprofit organizations and commission actually Shi Gongyi activities, instead of donors, non-profit organizations engaged in charitable activities, and extract a certain percentage from the charity's management fee to cover administrative costs and staff salaries, non-profit organizations and donors that formed between the implicit reciprocal principal-agent relationship, but because of information asymmetry, the principal based on the agent appears to prevent adverse selection and moral hazard, is bound to non-profit organizations information disclosure and audit requirements to ensure that funds and materials to maximize social utility.

(C needs of beneficiaries
In theory, beneficiaries or charitable donations within the scope of potential beneficiaries, with a residual claim, but because of the virtual nature of beneficial interest, they can not legally required level in order to enjoy rights as beneficiaries. The actual beneficiaries of the beneficiary groups is a virtual real benefit of the group. In order to ensure their rights are not infringed, the beneficiaries will be non-profit organization of information disclosure and audit requirements.

(Four non-profit organization's own needs
Credibility both for the entire industry or a single organization are important lifeline for-profit organization is also an urgent need for disclosure of information and subject to audit by the organization's credibility and transparency to stakeholders for signal transmission, with a view to future competition to get stable funding and policies to protect the reputation.

Third, our non-profit organizations need to enhance information disclosure and audit
State Sport General Administration in 2000 to 2006 due to unauthorized use of 27.87 million yuan between the lottery audit investigation has been investing in stocks Natural Science Foundation of corruption and embezzlement, accounting for 200 million yuan Pipansihuan Wuhan University of Technology, former vice president Li Haiying corruption , bribery, embezzlement of public funds totaling more than 1400 million Pipanwuqi According to Guangdong, Shanxi and other places of discipline inspection and supervision department of the local 2009 "small treasuries" governance of the notification, the education system of "small treasuries" a substantial proportion of the incident, as coffers hit. layers of drugs and medical equipment rebates, some residents in the hospital as the hospital corruption, DC, "white corruption" led to a certain extent, "expensive" and so on these events on the strengthening of information disclosure and auditing non-profit organization significance significant, especially for non-profit organization in China in terms of initial development, this issue should receive attention.

View from the developed countries (the United States and Canada, for example, to apply the non-profit organization with tax-exempt status in need of scrutiny of tax authorities, tax-free non-profit organizations need to be submitted annually to the federal tax authorities of the organization's annual report. Cantons (provinces Attorney-General is responsible for non-profit organizations to monitor the financial condition, and its illegal proceedings. the provision of public services at all levels of government will also tender for projects undertaken by non-profit organization to monitor, prevent non-profit organization funded by government project for personal gain non-profit organizations receive government audit and internal audit, we have to accept the accounting firm of social audit. donor grant funds for the right to control the non-profit organizations need to have the right to monitor, if they can ask view the use of donated funds and the recipient organization's financial situation, the recipient organization to monitor donations required contributions in accordance with the same time, non-profit organization composed of industry associations also spontaneously, such as the U.S. Council on Foundations and the National Association of organized fund raising exchanges, and public information, to enhance the transparency of the organization there are also some organizations such as the National Charities Information Bureau and Charity Navigator, a special non-profit organizations, especially organizations with tax-exempt status assessment, and free to the public release the findings to help evaluation of non-profit organizations, public integrity and job performance.

Foundations, schools and public hospitals is an important component of China's non-profit organization part of the Foundation's financial statements only before the implementation of the CPA and audit results announcement system, reform of public schools and hospitals not to carry out audits and audit results of the CPA Notice With the national education reform and the new medical reform, schools and public hospitals, the low transparency of information disclosure to public scrutiny blocked channels, the original audit mode by the government audit and internal audit of unconventional non-independence constraints, and thus in to some extent affect the implementation of national and social policies, therefore, the Ministry of Finance <<speed up the development of China's CPA industry, a number of views>> clearly stated "to hospitals and other health care institutions, colleges and foundations and other non- for-profit organization's financial statements included in the scope of CPA. "followed by the Chinese Association of Certified Public Accountants have issued a <<Hospital Financial Statement Audit Guidelines (draft>>" do a good job on CPA medical and health system work professional services Guidance>> etc. Currently, Shanxi, Sichuan, Guangxi and other provinces are actively exploring the public hospitals, universities, etc. into the scope of CPA.

Fourth, the earthquake in 16 national foundation of information disclosure and audit of case studies
In the field of non-profit organizations, compared to public hospitals, schools, foundations of information disclosure and audit mechanisms in the forefront, so its case studies help to improve the governance of the nonprofit sector.

Wenchuan earthquake in China to promote the rapid development of public welfare undertakings, and has been in the public prominence of the industrial chain of the Foundation is entering a boom period. It is noteworthy that the Ministry of Civil Affairs in the Wenchuan earthquake disaster relief donations to carry out specified foundations and other institutions are not allowed to carry out the provisions of relief donations, disaster relief donations have been received, forwarded the money to the fund-raising organization. With a monopolistic "Chinese-style charity" from a certain angle reflects the Government's Foundation cautious attitude of trust, but also recognized the important role of disaster relief fund-raising foundation. This can be carried out by the earthquake, donations of 16 national foundation based on Ministry of Civil Affairs Announcement [No. 108], China Aging Development Foundation, the China Soong Ching Ling Foundation, the China Guanghua Science and Technology Foundation, the China Disabled Persons' Welfare Foundation, the China Population Welfare Foundation, the China Youth Development Foundation, the China Children and Teenagers Foundation, the Chinese Ethnic Culture and Arts Foundation, in Hua Siyuan Foundation for Poverty Alleviation project, the China Green Foundation, the Glorious Cause of China Foundation, the China Red Cross Foundation, the China Education Development Foundation to carry out earthquake relief fund-raising activities. as case, analysis of these foundations disclosure and audit arrangements and innovation, with a view to improving the governance of non-profit organizations, have implications in Table 1 shows the 16 national foundation of information disclosure and audit arrangements and innovation.

Table 1 16 National Foundation for information disclosure and audit arrangements and innovation
Now we will have 16 national foundation of information disclosure and audit arrangements and mechanisms to focus on innovation and evaluation.

(A flow of public information disclosure channels of supervision
After the earthquake, and some people had to extract the Foundation management fees, material procurement, donation and other aspects of the question with the Foundation have also taken a variety of means of communication and supervision to build public platform for the Chinese Red Cross Foundation, for example, the Wenchuan earthquake in strict system of notification of donations to fund evaluation system, donations directed to use the system to support a system of notification objects, regularly publish audit reports, donations and funding details, opening contribution Daozhang query system, more than 5,000 donations can be found to donate project, the initiative to introduce social supervision mechanism set up by government departments, monitoring, auditing, legal, media, academia, donors, non-profit organization composed of representatives of the community oversight committee as at the end of February 2010, the community oversight committee has been sent 19 tour group 12 designated hospitals, 146 reconstruction projects were inspectors, published briefing 24 supervision, strengthening project management, to enhance the credibility of good results. Public information through the Foundation also try to monitor the communication platform, such as through the Chinese Red Cross Foundation website users find the actual contributions of a number of movie stars and there is the difference between the number of public commitment, public pressure finally prompted the actor to catch up on contributions. Links to Papers download http://www.hi138.com (two accounting firms to tender selection of Civil Affairs
Ministry of Civil Affairs Authority requires non-governmental organizations, national civil society organizations to regulate the financial audit, through an open bidding to determine the accounting firm will serve as a national non-governmental organizations, financial audit unit, a national non-governmental organizations should be established within the accounting firm Choose a financial audit the audit unit, while, in view of the special nature of the financial situation of civil society organizations, civil society organizations to reduce the financial burden of a national civil society organizations to implement a unified financial audit fees, that Price Bureau, Finance Bureau and provisions of the audit industry fee based on 20% down, according to China Association of Certified Public Accountants issued by the corresponding annual <<Top 100 accounting firms comprehensive evaluation of the information>> judge, Ministry of Civil Affairs reported 15 in 2006 winning only four accounting firms in the domestic one hundred strong firms. we are concerned almost 16 national foundation hired the accounting firm designated the tender of Civil Affairs, but there are also foundations (such as the China Children and Teenagers Foundation selected the tender outside the specified range of international Big Four accounting firms . In contrast, in Karen (Karen's most famous 228 U.S. charities statistics from 1996 to 2002, 52 percent of self-selection of the international charity Five accounting firms [7] Government Foundation for selection to tender intervention system and the accounting firm's most successful accounting firms accounting firms for the domestic non-hundred worth considering the composition and structure are questionable.

(C to further explore the whole process of tracking the audit
Wenchuan earthquake, the Audit Commission to carry out donations of 16 national foundations are implemented to track the whole process of audit, published in the earthquake relief supplies capital audit notice, there are four announcements involving 16 national Foundation donated funds and materials to receive social, allocation, use and balances of the same time, the Chinese Red Cross Foundation also invited in the first attempt to track the entire process-dimensional accounting firm audit and regularly publish audit results as of March 2010, China Red Cross Foundation has announced five relief donations audit report on the audit of the Foundation to track the whole process caused a widespread social repercussions in the credibility and the public right to know Security Fund, to maintain the interests of victims to defend the moral and ethical society, stimulate the enthusiasm of the public charity has played a very active role in the whole process of tracking the audit, the foundation hired the accounting firm audit capacity of public emergencies, tracking regulatory audit process, input and output efficiency, performance appraisal system and the timeliness of the audit notice and information content and so need further exploration.

(Four public audit boom
Public audit is a certain organization and its personnel in accordance with specific standards and requirements of a public nature of the unit or project free of charge or free audit activities. Wenchuan earthquake, public audit to flourish, such as Shenzhen Matilda accounting firms, the Audit Certified Public Accountants and accounting firms in Victoria for the Chinese Red Cross Foundation to provide free audit, accounting and other services that accounting firms auditing public bear some social responsibility, enriched and developed the firm corporate Culture, while reducing the public organizational expenses in order to put more money into charitable activities, which for public organizations and accounting firms both in terms of mutual benefit and win-win choice. accounting firms and other intermediaries in public emergencies, in addition to money and material donations, should be donated to charity and auditing services in China Association of Certified Public Accountants accounting firms need to increase public interest in the comprehensive evaluation system audit evaluation indicators, and public organizations through media campaigns, banner trophy back accounting firms, etc., to reputation incentives in public audit firms to mobilize the enthusiasm.

(Five initial implementation of performance audit
Earthquake Foundation audit, performance audit reflects the initial idea, such as the Audit Commission in the audit notice Foundation funds and materials mentioned in the balance problem. Accounting firm issued audit report for the foundation only mentioned the use of legitimate funds and materials donated compliance audit, no use of funds and materials to monitor the performance of the evaluation, and thus the public donated funds and materials for effective use of performance assessment. donations is high-voltage lines, corruption, embezzlement have occurred, in this case donations The performance audit should be the focus, especially in the post-earthquake recovery and reconstruction phase, the performance audit should work more effectively.

Fifth, strengthen information disclosure and auditing non-profit organization Inspiration
(A non-profit organizations to develop information disclosure rules
Next few years China will usher in an important non-profit organization in transition, a few government-run charitable foundation monopoly market structure will change, private foundations will be more government trust, support and development, public hospitals and schools will abandon the market and commercialization in favor of re-return to public welfare. To avoid the transformation proceeds exclusively by a few people, the transition cost burden of such a situation by the public, open and transparent information disclosure system is the primary flow channels of supervision to ensure the public is recommended that the government and industry self-regulatory organization for the non-profit organizations to develop information disclosure rules and evaluation system, urging non-profit organizations make full use of websites, newspapers and other media organizations, the initiative to publish basic information, governance structure, financial information, project information, donation information and audit findings, based on information transparency, openness, social.

(Ii) public hospitals and schools into the CPA category
Public hospitals and schools in the past only the main internal audit and government audit, audit and there is not enough emphasis, the lack of independence of internal audit, government audit there is "unconventional" and other defects, even if voluntarily disclosed financial information to non-profit organizations, stakeholders As the professional competence of those restrictions, the identification of financial information, there are a lot of difficulty, so the introduction of certified public accountants to audit is necessary. This non-profit organizations and accounting firms are "win-win" options, will help norms of public hospitals, schools, financial management, accounting information to enhance the authenticity, improve organizational efficiency, ensure the implementation of national and social policies, but also for accounting firms to expand new areas of practice provides an unprecedented opportunity and a good environment for accelerating the CPA development of a new growth point.

(Three to actively explore the whole process of tracking the audit
Non-profit organizations involved in the people's livelihood of large investment projects, major sudden public events, such as implementation of major national policy should actively explore the whole process of audit and other tracking [8] by the government-led audit of the entire process of tracking accounting firms need led to the whole process of transition to follow-up audit, the Government may audit the accounting firms on the basis of random monitoring to ease government regulation of human resources firm resource bottlenecks, the government's authority and the whole process of deterrent security firm tracking of audit quality. the whole process of tracking the audit notice can take different forms, such as periodic audits regularly announcement, major issues at any time announcement, issued after the audit results of the audit notice, notice by the dynamic flow of public channels of supervision and audit, to mobilize the enormous public scrutiny potential to improve the quality of audits to track the entire process.

(D reform financial audit tendering mechanism for civil society organizations
Civil society organizations under the Ministry of Civil Affairs Authority, October 17, 2006 release <<on the strengthening of national non-governmental organizations, financial audit notice>> 15 successful accounting firm, only four of the "hundred firms' In view of high-quality audit of the donation decision-making and fund-raising ability of the Foundation, Ministry of Civil Affairs tender for civil society organizations is necessary when accounting firms audit the firm as a primary assessment of quality standards, should not limit the scope of civil society organizations to choose their government tenders outside the higher quality of foreign accounting firms.

(Five non-profit organization to promote the performance audit
Performance audit efforts to promote non-profit organizations, especially public hospitals should be concerned about capital allocation of public resources and financial performance of public emergency funds and materials donated the use of performance such as, for macro decision-making and resource allocation of reference we have to expose the problem and will properly handle the relationship to solve problems, and truly significant losses and waste, affecting public safety issues revealed proposed targeted and operational audit recommendations, handle Economic, social and ecological benefits of the relationship, while concerned about the Economic benefits , the social and ecological benefits in a more prominent position, performance and use of funds to handle the administrative efficiency of government relations, to evaluate the use of funds and evaluation of performance unified administrative efficiency [910]. Links to free download http : / / www.hi138.com (Six non-profit organization funded audit fees due
In addition to public hospitals and schools bear the medical, educational and Research tasks, but also manage the subsidiary bodies, school-run industries, thus accounting for its complex. To make public hospitals and schools, comprehensive and objective monitoring and evaluation, audit staff working pressure for the accounting firm, if a low income to complete the audit of a large and complex hospital or school audit, auditors will inevitably affect the work motivation and audit quality, we suggest that the state should be refined hospitals, schools audit fees, audit costs and provide appropriate financial support, the Foundation may consider encouraging the public accounting firm for audit services in the form of donations to the reputation of incentives and rewards to mobilize the spirit of the accounting firm of enthusiasm.


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[Editor: Ma Zhijuan]
Information Disclosure & Auditing of NPOs: A Case Study
Based on 16 National Charities during the Wenchuan Earthquake
ZHANG Limin   1 , LI Han   2 
(1. School of Economic Management, BEIjing Jiaotong University, Beijing 100044, China;
2. School of Management, Sun Yat Sen University, Guangzhou 510510, China) 
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

Links to free download http://www.hi138.com