本文關(guān)鍵詞： 慈善基金會(huì) 財(cái)務(wù)信息透明度 捐贈(zèng)收入　出處：《東北財(cái)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(lái),我國(guó)慈善基金會(huì)進(jìn)入行業(yè)大發(fā)展時(shí)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(huì)的公信力受到挑戰(zhàn),很多社會(huì)公眾因此不愿再向其捐款,導(dǎo)致一些基金會(huì)的捐贈(zèng)收入嚴(yán)重下滑,所以探討捐贈(zèng)收入的影響因素以期為慈善基金會(huì)增加捐贈(zèng)收入提供有效的指導(dǎo)對(duì)基金會(huì)的發(fā)展意義重大。 財(cái)務(wù)信息是慈善基金會(huì)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(huì)的業(yè)務(wù)開(kāi)展情況、捐贈(zèng)資源的利用情況及使命的完成情況等,是捐贈(zèng)人、受益人等利益相關(guān)群體關(guān)心的重要信息,很多捐贈(zèng)人在做出捐贈(zèng)決策時(shí)會(huì)將基金會(huì)所披露的財(cái)務(wù)信息作為重要參考依據(jù)。慈善基金會(huì)的財(cái)務(wù)信息透明度是否會(huì)影響其捐贈(zèng)收入,會(huì)產(chǎn)生積極的還是消極的影響,組織是否可以通過(guò)提高財(cái)務(wù)信息透明度增加其捐贈(zèng)收入,這些問(wèn)題都是很值得探討的。 本文先回顧了相關(guān)研究,包括財(cái)務(wù)信息透明度、捐贈(zèng)收入的影響因素以及財(cái)務(wù)信息透明度與捐贈(zèng)收入的關(guān)系的文獻(xiàn)資料,并進(jìn)行了簡(jiǎn)要的綜述,引出本文的研究。然后界定了慈善基金會(huì)、捐贈(zèng)收入和財(cái)務(wù)信息透明度相關(guān)概念,并將委托代理理論、信息不對(duì)稱理論和信號(hào)傳遞理論作為理論基礎(chǔ),揭示慈善基金會(huì)財(cái)務(wù)信息透明度對(duì)捐贈(zèng)收入的影響機(jī)制。再次,本文通過(guò)自行設(shè)計(jì)指標(biāo)體系定量評(píng)價(jià)慈善基金會(huì)財(cái)務(wù)信息透明度,主要從財(cái)務(wù)信息披露質(zhì)量和財(cái)務(wù)信息質(zhì)量?jī)蓚�(gè)方面進(jìn)行衡量。其中財(cái)務(wù)信息披露質(zhì)量包括完整性、及時(shí)性和易得性三個(gè)指標(biāo),財(cái)務(wù)信息質(zhì)量主要包括相關(guān)性和如實(shí)反映兩個(gè)指標(biāo)。最后,本文實(shí)證檢驗(yàn)了財(cái)務(wù)信息透明度與捐贈(zèng)收入的關(guān)系,數(shù)據(jù)主要選自在社會(huì)組織網(wǎng)上披露2010年到2013年年度報(bào)告的慈善基金會(huì)。 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(zèng)收入呈顯著的正相關(guān)關(guān)系,而及時(shí)性則與捐贈(zèng)收入呈顯著的負(fù)相關(guān)。公募基金會(huì)的檢驗(yàn)結(jié)果與總樣本基本一致,而在非公募基金會(huì)樣本中,及時(shí)性和易得性沒(méi)有通過(guò)顯著性檢驗(yàn)。 本文的研究是對(duì)如何定量評(píng)價(jià)慈善基金會(huì)財(cái)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(huì)財(cái)務(wù)信息透明度的相關(guān)研究,同時(shí)用實(shí)證的方法探索了財(cái)務(wù)信息透明度對(duì)捐贈(zèng)收入的影響,具有積極的理論參考價(jià)值和現(xiàn)實(shí)意義。但本文也存在一些不足,相關(guān)問(wèn)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(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D632.9

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 周麗萍;;中國(guó)的慈善事業(yè):問(wèn)題與對(duì)策[J];北京觀察;2006年11期

2 陳少華;李靜;;非營(yíng)利組織會(huì)計(jì)信息供求解讀[J];財(cái)經(jīng)問(wèn)題研究;2006年03期

3 朱宇;;非營(yíng)利組織財(cái)務(wù)績(jī)效模糊綜合評(píng)價(jià)研究——基于我國(guó)青少年發(fā)展基金會(huì)的分析[J];財(cái)會(huì)通訊;2009年25期

4 汪祥耀;葉正虹;;FASB第8號(hào)概念公告述評(píng)(上)——兼議SFAC8對(duì)我國(guó)基本會(huì)計(jì)準(zhǔn)則完善的思考[J];財(cái)會(huì)通訊;2011年01期

5 張彪;向晶晶;;構(gòu)建非營(yíng)利組織財(cái)務(wù)透明度提升機(jī)制的基本思路[J];財(cái)經(jīng)理論與實(shí)踐;2008年04期

6 趙蕊,李國(guó)林;社會(huì)文明進(jìn)程與慈善事業(yè)[J];福建教育學(xué)院學(xué)報(bào);2004年07期

7 李領(lǐng)臣;;公司慈善捐贈(zèng)的利益平衡[J];法學(xué);2007年04期

8 張楠;張超;;我國(guó)個(gè)人捐贈(zèng)消費(fèi)影響因素探討[J];消費(fèi)導(dǎo)刊;2008年04期

9 陳筠豐;方永明;林智超;;我國(guó)慈善立法現(xiàn)狀及完善措施探析[J];財(cái)經(jīng)政法資訊;2013年03期

10 顏克高;薛錢(qián)偉;;非營(yíng)利組織理事會(huì)治理與財(cái)務(wù)績(jī)效研究[J];商業(yè)研究;2013年10期

，

本文編號(hào)：1540351