本文關(guān)鍵詞： 公募基金會(huì) 財(cái)務(wù)透明度 熵值法　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近十年來，我國公益事業(yè)發(fā)展迅猛，隨之凸顯的公益組織財(cái)務(wù)問題引人深思，可以說，我國公益組織的財(cái)務(wù)透明度整體不高，整個(gè)公益環(huán)境不透明，，這不僅極大的損害了廣大捐贈(zèng)者的捐贈(zèng)熱情與公益信心，也是對(duì)公益組織自我發(fā)展的扼殺。發(fā)展公募基金會(huì)要求其必須提高財(cái)務(wù)透明度，主動(dòng)公開組織財(cái)務(wù)信息，便于公眾對(duì)組織受托責(zé)任進(jìn)行評(píng)價(jià)與監(jiān)督，保護(hù)捐贈(zèng)者利益，同時(shí)這也是對(duì)組織自身發(fā)展的保障，是未來發(fā)展的趨勢(shì)。 本文在綜述國內(nèi)外有關(guān)透明度研究成果的基礎(chǔ)上，從高透明度信息的基本要求出發(fā)，以公募基金會(huì)為例，設(shè)計(jì)了測(cè)度公募基金會(huì)財(cái)務(wù)透明度的指標(biāo)體系。其中選取2006年至2011年在民政部登記的公募基金會(huì)為樣本，收集包括基金會(huì)官網(wǎng)以及公募基金會(huì)自建網(wǎng)站上披露的信息數(shù)據(jù)，建立模型驗(yàn)證了相關(guān)研究中關(guān)于財(cái)務(wù)透明度應(yīng)該包含非財(cái)務(wù)信息和財(cái)務(wù)信息的理論，得出測(cè)度公募基金會(huì)財(cái)務(wù)透明度必須包括信息披露和財(cái)務(wù)績效兩大模塊的結(jié)論，能夠完整地概括財(cái)務(wù)透明度應(yīng)該達(dá)到的數(shù)量標(biāo)準(zhǔn)和質(zhì)量標(biāo)準(zhǔn)。然后，本文運(yùn)用熵值法對(duì)2011年民政部登記的公募基金會(huì)進(jìn)行財(cái)務(wù)透明度測(cè)度并綜合測(cè)度，發(fā)現(xiàn)目前我國公募基金會(huì)財(cái)務(wù)透明度普遍不高，尤其在財(cái)務(wù)績效模塊方面表現(xiàn)得參差不齊。最后，根據(jù)對(duì)公募基金會(huì)綜合評(píng)價(jià)的結(jié)果，對(duì)公募基金會(huì)提出了完善財(cái)務(wù)信息公開披露的網(wǎng)絡(luò)途徑和建立健全內(nèi)部監(jiān)督制度及反饋體系的建議，對(duì)相關(guān)監(jiān)管部門提出建立財(cái)務(wù)透明檔案的政策意見。
[Abstract]:In the past ten years, the public welfare undertakings in our country have developed rapidly, and the financial problems of public welfare organizations have been highlighted. It can be said that the overall financial transparency of public welfare organizations in our country is not high, and the whole public welfare environment is not transparent. This has not only greatly damaged the donation enthusiasm and public confidence of the vast number of donors, but also strangled the self-development of public welfare organizations. The development of public offering foundations requires them to improve their financial transparency and actively open their financial information. It is convenient for the public to evaluate and supervise the fiduciary responsibility of the organization and to protect the interests of donors. At the same time, it is also the guarantee for the development of the organization itself and the trend of future development. On the basis of summarizing the research results of transparency at home and abroad, this paper starts from the basic requirements of high transparency information and takes the public offering foundation as an example. This paper designs an index system to measure the financial transparency of the public offering foundation, in which the public offering foundation registered in the Ministry of Civil Affairs from 2006 to 2011 is selected as a sample to collect the information data disclosed on the official website of the foundation and the website built by the public offering foundation. The establishment of the model verifies the theory that financial transparency should include non-financial information and financial information, and draws the conclusion that the financial transparency of public offering funds must include two modules: information disclosure and financial performance. Then, this paper uses entropy method to measure and synthesize the financial transparency of the public funds registered by the Ministry of Civil Affairs in 2011. It is found that the financial transparency of public offering foundations in China is generally not high, especially in the financial performance modules. Finally, according to the results of comprehensive evaluation of public offering foundations, This paper puts forward some suggestions on how to improve the network way of public financial information disclosure, the establishment of internal supervision system and feedback system, and the policy suggestions on establishing financial transparent archives to the relevant regulatory departments.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D632.9;F832.51

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