本文關(guān)鍵詞： 慈善基金會 財務(wù)信息透明度 捐贈收入　出處：《東北財經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,我國慈善基金會進(jìn)入行業(yè)大發(fā)展時期,數(shù)量逐年增加。但前幾年發(fā)生的一系列慈善丑聞使慈善基金會的公信力受到挑戰(zhàn),很多社會公眾因此不愿再向其捐款,導(dǎo)致一些基金會的捐贈收入嚴(yán)重下滑,所以探討捐贈收入的影響因素以期為慈善基金會增加捐贈收入提供有效的指導(dǎo)對基金會的發(fā)展意義重大。 財務(wù)信息是慈善基金會強(qiáng)制披露信息的主要組成部分之一,它可以反映慈善基金會的業(yè)務(wù)開展情況、捐贈資源的利用情況及使命的完成情況等,是捐贈人、受益人等利益相關(guān)群體關(guān)心的重要信息,很多捐贈人在做出捐贈決策時會將基金會所披露的財務(wù)信息作為重要參考依據(jù)。慈善基金會的財務(wù)信息透明度是否會影響其捐贈收入,會產(chǎn)生積極的還是消極的影響,組織是否可以通過提高財務(wù)信息透明度增加其捐贈收入,這些問題都是很值得探討的。 本文先回顧了相關(guān)研究,包括財務(wù)信息透明度、捐贈收入的影響因素以及財務(wù)信息透明度與捐贈收入的關(guān)系的文獻(xiàn)資料,并進(jìn)行了簡要的綜述,引出本文的研究。然后界定了慈善基金會、捐贈收入和財務(wù)信息透明度相關(guān)概念,并將委托代理理論、信息不對稱理論和信號傳遞理論作為理論基礎(chǔ),揭示慈善基金會財務(wù)信息透明度對捐贈收入的影響機(jī)制。再次,本文通過自行設(shè)計指標(biāo)體系定量評價慈善基金會財務(wù)信息透明度,主要從財務(wù)信息披露質(zhì)量和財務(wù)信息質(zhì)量兩個方面進(jìn)行衡量。其中財務(wù)信息披露質(zhì)量包括完整性、及時性和易得性三個指標(biāo),財務(wù)信息質(zhì)量主要包括相關(guān)性和如實(shí)反映兩個指標(biāo)。最后,本文實(shí)證檢驗(yàn)了財務(wù)信息透明度與捐贈收入的關(guān)系,數(shù)據(jù)主要選自在社會組織網(wǎng)上披露2010年到2013年年度報告的慈善基金會。 實(shí)證檢驗(yàn)結(jié)果顯示,相關(guān)性、完整性和易得性均與捐贈收入呈顯著的正相關(guān)關(guān)系,而及時性則與捐贈收入呈顯著的負(fù)相關(guān)。公募基金會的檢驗(yàn)結(jié)果與總樣本基本一致,而在非公募基金會樣本中,及時性和易得性沒有通過顯著性檢驗(yàn)。 本文的研究是對如何定量評價慈善基金會財務(wù)信息透明度的一次有益嘗試,在一定程度上豐富了慈善基金會財務(wù)信息透明度的相關(guān)研究,同時用實(shí)證的方法探索了財務(wù)信息透明度對捐贈收入的影響,具有積極的理論參考價值和現(xiàn)實(shí)意義。但本文也存在一些不足,相關(guān)問題有待以后進(jìn)一步研究。
[Abstract]:In recent years, China's charitable foundations have entered a period of great development in the industry, and the number has increased year by year. However, a series of charitable scandals that occurred in the past few years have challenged the credibility of charitable foundations, and many members of the public are therefore reluctant to donate to them. This has led to a serious decline in the donation income of some foundations, so it is of great significance to explore the factors affecting the donation income in order to provide effective guidance for charitable foundations to increase their donation income. Financial information is one of the main components of the mandatory disclosure of information by charitable foundations. It can reflect the development of the charitable foundation's business, the utilization of donated resources and the accomplishment of its mission. It is the donor. Important information of interest to stakeholders such as beneficiaries, many donors use the financial information disclosed by the Foundation as an important reference when making donation decisions. Will the transparency of financial information of charitable foundations affect their donation income? Whether it can have a positive or negative impact, whether the organization can increase its donation income by improving the transparency of financial information, these questions are worth discussing. This paper first reviews the relevant studies, including the transparency of financial information, the influencing factors of donation income, and the relationship between financial information transparency and donation income, and makes a brief review. Then it defines the related concepts of charitable foundation, donation income and financial information transparency, and takes principal-agent theory, information asymmetry theory and signal transmission theory as the theoretical basis. Thirdly, this paper quantitatively evaluates the financial information transparency of charitable foundations through self-designed index system. The quality of financial information disclosure consists of three indicators: integrity, timeliness and accessibility, and the quality of financial information disclosure is mainly measured from two aspects: the quality of financial information disclosure and the quality of financial information disclosure. The quality of financial information mainly includes two indicators: relevance and truthfulness. Finally, this paper empirically tests the relationship between financial information transparency and donation income. The data are based on charitable foundations that disclose their annual reports from 2010 to 2013 on the Internet. The results of empirical test show that the correlation, integrity and availability are positively correlated with the donation income, while the timeliness is negatively correlated with the donation income. The test results of the public offering foundation are basically consistent with the total sample. In the non-public fund sample, timeliness and accessibility did not pass the significance test. The research in this paper is a useful attempt to quantitatively evaluate the financial information transparency of charitable foundations, which to some extent enriches the relevant research on the financial information transparency of charitable foundations. At the same time, the paper explores the influence of financial information transparency on donation income by empirical method, which has positive theoretical reference value and practical significance. However, there are some deficiencies in this paper, and some related problems need to be further studied in the future.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D632.9

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