本文選題：基金會 + 社會責任��； 參考：《安徽財經(jīng)大學》2014年碩士論文

【摘要】：基金會作為非營利組織的一種類型,承擔著發(fā)展公益事業(yè)的社會責任。我國基金會行業(yè)經(jīng)過三十年的發(fā)展,已經(jīng)初具規(guī)模,進入了快速發(fā)展的階段,截至2013年10月,全國基金會總數(shù)已經(jīng)突破3400①家,在科學研究、文化教育、扶貧救助等多重領域發(fā)揮著不可替代的作用,其對社會經(jīng)濟生活的影響力在不斷加大,社會公眾對其的認可程度也在不斷增強。但在基金會高速發(fā)展的同時,一些問題也漸漸暴露出來,并在近年來出現(xiàn)井噴式增長的趨勢,嚴重影響了基金會的公信力的建設。通過對基金會訴求的分析,社會公眾對基金會的質疑主要集中在基金會信息披露的不透明,究其原因,基金會信息披露機制的缺乏難辭其咎。我國基金會多數(shù)沒有自覺進行信息披露的意識,在社會責任的履行方面沒有達到公眾的要求,同時,相關的法律法規(guī)沒有對基金會信息披露進行強制性要求,導致基金會的信息披露很大程度上停留在“口頭”階段,并沒有付諸實踐,即使進行信息披露的基金會中也存在著信息披露內容不充分、不規(guī)范等基礎性問題。在當前的形勢下,基金會行業(yè)的問題在于如何建立一個與社會責任緊密聯(lián)系、具有可操作性的基金會信息披露機制。通過公開透明的信息披露,基金會行業(yè)的公信力將會得到重塑,進而為慈善事業(yè)乃至整個社會的可持續(xù)和諧發(fā)展發(fā)揮更加重要的作用。 本文運用規(guī)范研究法、文獻分析法、案例研究法,結合我國當前基金會行業(yè)的發(fā)展狀況和制度背景,以社會責任為基本出發(fā)點,對我國基金會的信息披露機制進行了深入研究。其主要研究內容包括：第一章論述研究背景與意義,引出本文的主要問題；第二章闡述與基金會信息披露相關的理論基礎,如委托代理理論、信息不對稱理論等；第三章通過對我國基金會信息披露的現(xiàn)狀進行考察,重點研究了社會責任視角下我國基金會信息披露機制的理論框架與運行模式；第四章分析了社會責任視角下基金會信息披露的特征、運行以及監(jiān)管；第五章以上海真愛夢想公益基金會為案例,通過對其信息披露機制的具體分析,形成對前文的理論分析的驗證；第六章得出了本文的研究結論：(1)社會責任觀的培育是構建基金會信息披露機制的前提；(2)有效的信息披露能夠幫助基金會在競爭市場獲得一個比較好的地位；(3)基金會信息披露機制是一個多方努力、分層共建的結果。同時提出了政策建議以及未來的研究展望。 本文的創(chuàng)新之處在于將社會責任納入基金會的信息披露機制當中,強調樹立正確全面的社會責任觀是促進基金會自覺披露信息的有效手段,同時也是維持信息披露機制的重要保障。而信息披露機制應該是一個多層次、多方共同治理的過程,各個層次之間是相輔相成的關系,共同促進基金會信息披露機制的完善。
[Abstract]:As a kind of non-profit organization, foundation undertakes the social responsibility of developing public welfare. After 30 years of development, the foundation industry of our country has begun to take shape and entered the stage of rapid development. As of October 2013, the total number of foundations in China has exceeded 34001, in scientific research, culture and education. Poverty alleviation and relief and other fields play an irreplaceable role, its impact on social and economic life is increasing, the degree of social public recognition is also increasing. However, with the rapid development of the foundation, some problems are gradually exposed, and in recent years, the trend of blowout growth has seriously affected the construction of the foundation's credibility. Through the analysis of the foundation's appeal, the public's doubts about the foundation mainly focus on the opacity of the foundation's information disclosure. The reason is the lack of the foundation's information disclosure mechanism. Most of the foundations in our country do not consciously carry out the consciousness of information disclosure, do not meet the requirements of the public in the implementation of social responsibility, and at the same time, the relevant laws and regulations do not impose mandatory requirements on the disclosure of information of the foundation. As a result, the information disclosure of the foundation stays in the "oral" stage to a great extent and has not been put into practice. Even in the foundation where the information disclosure is carried out, there are still some basic problems, such as insufficient information disclosure and non-standard information disclosure and so on. In the current situation, the problem of foundation industry lies in how to establish a foundation information disclosure mechanism which is closely related to social responsibility and can be operated. Through the open and transparent disclosure of information, the credibility of the foundation industry will be rebuilt, which will play a more important role in the sustainable and harmonious development of philanthropy and the whole society. This paper uses the normative research method, the literature analysis method, the case study method, unifies our country present foundation profession development situation and the system background, takes the social responsibility as the basic starting point, has carried on the thorough research to our country foundation information disclosure mechanism. The main research contents are as follows: the first chapter discusses the background and significance of the research, leads to the main problems of this paper, the second chapter expounds the theoretical basis related to the foundation information disclosure, such as principal-agent theory, information asymmetry theory, etc. The third chapter studies the theoretical framework and operation mode of the foundation information disclosure mechanism under the perspective of social responsibility through the investigation of the present situation of the foundation information disclosure in our country. The fourth chapter analyzes the characteristics, operation and supervision of foundation information disclosure from the perspective of social responsibility. Chapter five takes Shanghai True Love Dream Public Welfare Foundation as an example, through the specific analysis of its information disclosure mechanism. Form the theoretical analysis of the previous verification; The sixth chapter draws the conclusion of this paper: 1) the cultivation of social responsibility is the premise of establishing the foundation information disclosure mechanism. 2) effective information disclosure can help the foundation get a better position in the competitive market. The mechanism for disclosure of information is a multi-faceted effort. The result of hierarchical co-construction. At the same time, the policy suggestions and future research prospects are put forward. The innovation of this paper lies in bringing social responsibility into the information disclosure mechanism of the foundation, emphasizing that establishing a correct and comprehensive view of social responsibility is an effective means to promote the foundation to disclose information consciously. At the same time, it is also an important guarantee to maintain the information disclosure mechanism. The information disclosure mechanism should be a multi-level, multi-party governance process, the relationship between each level is complementary to each other, and jointly promote the foundation information disclosure mechanism.
【學位授予單位】：安徽財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F235;D632.9

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