本文選題：慈善組織　切入點(diǎn)：財(cái)務(wù)績(jī)效　出處：《東北財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：慈善組織對(duì)我國(guó)社會(huì)穩(wěn)定與發(fā)展起到了積極的作用,但是慈善組織發(fā)展至今也存在諸多問(wèn)題,近年來(lái)我國(guó)慈善組織丑聞?lì)l發(fā),更是表明了改善我國(guó)慈善組織治理的迫切性。目前,‘慈善組織的研究包括信息披露、監(jiān)管機(jī)制、立法、公信力等方面,而甚少有研究從理事會(huì)的角度出發(fā)。理事會(huì)是慈善組織內(nèi)部治理的核心機(jī)制,決定組織重大事務(wù),如制定組織章程、制定年度工作計(jì)劃,審核批準(zhǔn)基金會(huì)具體活動(dòng),制定財(cái)務(wù)預(yù)算方案,監(jiān)督內(nèi)部管理,決定人事任免等。理事會(huì)職能履行效率將影響慈善組織的決策和運(yùn)作效率,從而影響組織績(jī)效的提高,因此慈善組織理事會(huì)特征如何影響組織績(jī)效是研究慈善組織治理的關(guān)鍵。但是由于組織績(jī)效評(píng)價(jià)的主觀性以及慈善組織數(shù)據(jù)難以獲取,慈善組織理事會(huì)特征與組織績(jī)效關(guān)系難以進(jìn)行實(shí)證研究。而財(cái)務(wù)績(jī)效數(shù)據(jù)容易獲取,并且財(cái)務(wù)績(jī)效相對(duì)組織績(jī)效更具有客觀性、準(zhǔn)確性和可比性。因此,本文試圖研究慈善組織理事會(huì)特征與其財(cái)務(wù)績(jī)效的關(guān)系,探討改善慈善組織財(cái)務(wù)績(jī)效的途徑。 從本文結(jié)構(gòu)來(lái)看,主要包括以下五個(gè)部分： 第一部分介紹了選題的背景和意義以及國(guó)內(nèi)外研究現(xiàn)狀,總結(jié)了本文研究的內(nèi)容及方法。 第二部分是慈善組織概念介紹及理論探源。首先,介紹了慈善組織的起源及特征,對(duì)慈善組織進(jìn)行了分類,回顧了理事會(huì)制度的發(fā)展歷程,并研究了我國(guó)慈善組織發(fā)展現(xiàn)狀。然后,根據(jù)相關(guān)組織理論(資源依賴?yán)碚�、委托代理理論、群體決策理論)分析了慈善組織理事會(huì)的重要職能及其對(duì)財(cái)務(wù)績(jī)效的影響。 第三部分是本文研究設(shè)計(jì)部分。首先,對(duì)慈善組織理事會(huì)特征與財(cái)務(wù)績(jī)效關(guān)系進(jìn)行理論分析,并提出假設(shè)。然后,選取理事會(huì)核心特征,構(gòu)建理事會(huì)特征的關(guān)鍵維度。最后,引用朱宇(2009)的財(cái)務(wù)績(jī)效評(píng)價(jià)體系及模糊綜合評(píng)價(jià)方法對(duì)我國(guó)慈善組織財(cái)務(wù)績(jī)效進(jìn)行評(píng)價(jià)并排名。 第四部分是對(duì)理事會(huì)特征與財(cái)務(wù)績(jī)效關(guān)系進(jìn)行了實(shí)證檢驗(yàn)及分析,并且為更好地解釋兩者關(guān)系,本文分別從財(cái)務(wù)績(jī)效的四個(gè)維度(非營(yíng)利性、籌資能力、營(yíng)運(yùn)能力、發(fā)展能力)進(jìn)行了實(shí)證檢驗(yàn)并分析。 最后一部分總結(jié)了全文的研究結(jié)果,提出了改善我國(guó)慈善組織理事會(huì)治理的一些建議,同時(shí)提出了本文研究的不足與未來(lái)研究方向。 本文的所做的積極探索在于：首先,運(yùn)用相對(duì)科學(xué)合理的方法對(duì)慈善組織財(cái)務(wù)績(jī)效進(jìn)行了評(píng)分和排名；其次,對(duì)我國(guó)慈善組織理事會(huì)特征及財(cái)務(wù)績(jī)效關(guān)系進(jìn)行實(shí)證研究,改進(jìn)了已有描述性研究的不足,同時(shí)為我國(guó)慈善組織建設(shè)提供借鑒。
[Abstract]:Charitable organizations have played a positive role in the social stability and development of our country. However, there are still many problems in the development of charitable organizations. In recent years, there have been frequent scandals of charitable organizations in our country. It also shows the urgency of improving the governance of charitable organizations in China. At present, research on charitable organizations includes information disclosure, regulatory mechanisms, legislation, credibility, and so on. However, very few studies have been conducted from the perspective of the Council. The Council is the core mechanism for the internal governance of charitable organizations. It decides on major organizational matters, such as formulating articles of association, drawing up annual work plans, examining and approving specific activities of the Foundation. Formulate financial budget plans, supervise internal management, decide on appointment and removal of personnel, etc. The efficiency of the performance of the Board of Directors will affect the decision-making and operational efficiency of charitable organizations, thereby affecting the improvement of organizational performance. Therefore, how the characteristics of the Council of Charitable organizations affect the organizational performance is the key to the study of the governance of charitable organizations, but because of the subjectivity of the evaluation of organizational performance and the difficulty of obtaining the data of charity organizations, It is difficult to make an empirical study on the relationship between the characteristics of the Council of Charitable organizations and the organizational performance. However, the financial performance data are easy to obtain, and the financial performance is more objective, accurate and comparable than the organizational performance. This paper attempts to study the relationship between the characteristics of the Council of Charitable organizations and its financial performance, and to explore the ways to improve the financial performance of charitable organizations. From the structure of this paper, it mainly includes the following five parts:. The first part introduces the background and significance of the topic and the research status at home and abroad, summarizes the content and methods of this study. The second part introduces the concept and theory of charity organization. Firstly, it introduces the origin and characteristics of charity organization, classifies the charity organization, and reviews the development course of the council system. Then, according to the related organization theory (resource dependence theory, principal-agent theory, group decision theory), this paper analyzes the important function of charity organization board and its influence on financial performance. The third part is the research and design part of this paper. Firstly, the relationship between the board characteristics of charitable organizations and financial performance is theoretically analyzed and hypothesized. Then, the key dimensions of the board characteristics are constructed by selecting the core features of the board. The financial performance evaluation system and fuzzy comprehensive evaluation method of Zhu Yu-yuan (2009) are used to evaluate and rank the financial performance of charitable organizations in China. The fourth part is the empirical test and analysis of the relationship between the characteristics of the Board and financial performance, and in order to better explain the relationship between the two, this paper respectively from the four dimensions of financial performance (non-profit, fund-raising capacity, operating capacity), Development capacity) has carried on the demonstration test and the analysis. The last part summarizes the research results of the full text, puts forward some suggestions to improve the governance of the Council of Charitable organizations in China, and puts forward the deficiency of this study and the direction of future research at the same time. The positive exploration of this paper lies in: first, using relatively scientific and reasonable methods to score and rank the financial performance of charitable organizations; secondly, empirical research on the relationship between the Council characteristics and financial performance of charitable organizations in China. It improves the shortcomings of the existing descriptive research and provides reference for the construction of charity organizations in China.
【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

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