Author(s)

Xian Xie, Tingting Gu

Corresponding Author

Xian Xie

ABSTRACT

Charitable organizations have gradually become an important force to promote social development, but the transparency of their financial information has been questioned by the public again and again. People pay more and more attention to the financial reports of charitable organizations, which makes the importance of the interpretation of financial accounting reports continuously increased. This paper starts from the Angle of compiling the report, analyzes its influencing factors, and finally puts forward some suggestions for the development of charitable organizations.

KEYWORDS

Charitable organization, Financial accounting report