【摘要】：21世紀(jì)迎來(lái)了我國(guó)基金會(huì)行業(yè)的大發(fā)展時(shí)期。公益基金會(huì)為推動(dòng)慈善事業(yè)的繁榮和社會(huì)資源的有效配置發(fā)揮了重大作用。近年來(lái)發(fā)生的一系列慈善丑聞使社會(huì)公眾對(duì)提高基金會(huì)行業(yè)的信息透明度的呼聲越來(lái)越高,信息透明與否已成為影響基金會(huì)發(fā)展的重要因素。業(yè)務(wù)主管部門(mén)和監(jiān)管部門(mén)將基金會(huì)的信息披露管理作為一項(xiàng)重要的工作來(lái)抓。公益基金會(huì)的信息披露是捐贈(zèng)人、受益人等利益相關(guān)群體了解基金會(huì)的主要途徑,捐贈(zèng)人在做出捐贈(zèng)決策時(shí)會(huì)將基金會(huì)所披露的信息作為重要參考依據(jù)。公益基金會(huì)的信息透明度是否對(duì)捐贈(zèng)收入產(chǎn)生影響,這種影響是否具有統(tǒng)計(jì)上的顯著性,是積極的還是消極的,這些都是很值得探討的問(wèn)題。 中民慈善捐助信息中心是民政部主管主辦的民辦非企業(yè)單位,作為重要的第三方評(píng)估機(jī)構(gòu),自2009年起每年發(fā)布“中國(guó)慈善透明報(bào)告”,選取一定數(shù)量的慈善組織進(jìn)行信息透明度的打分排名。中心2011年選取400家公益基金會(huì)納入研究范疇,使用自建的指標(biāo)體系“中國(guó)慈善透明指數(shù)”對(duì)這些基金會(huì)的信息披露情況進(jìn)行全面分析和量化評(píng)估,以透明度得分來(lái)展示基金會(huì)的信息公開(kāi)狀況。本文對(duì)公益基金會(huì)信息透明度的衡量以中民慈善捐助信息中心的評(píng)估結(jié)果為準(zhǔn)。 本文首先對(duì)國(guó)內(nèi)外研究現(xiàn)狀進(jìn)行回顧,從信息披露重要性、信息透明度界定和衡量、捐贈(zèng)收入的影響因素、信息透明度對(duì)捐贈(zèng)收入的影響四個(gè)角度對(duì)相關(guān)文獻(xiàn)進(jìn)行簡(jiǎn)要綜述,在目前的研究現(xiàn)狀的基礎(chǔ)上引出本文的研究。然后對(duì)非營(yíng)利組織和基金會(huì)進(jìn)行概念界定,并以委托代理理論、信息不對(duì)稱(chēng)理論、信號(hào)傳遞理論為基礎(chǔ)進(jìn)行理論分析,揭示信息透明度對(duì)捐贈(zèng)收入的重要性。實(shí)證檢驗(yàn)部分,捐贈(zèng)收入為被解釋變量,信息透明度為解釋變量,對(duì)捐贈(zèng)收入的其他影響因素設(shè)置為控制變量,盡可能全面的考慮影響捐贈(zèng)收入的因素,以經(jīng)樣本篩選后的214家公益基金會(huì)(由129家公募基金會(huì)和85家非公募基金會(huì)構(gòu)成)作為研究樣本,通過(guò)相關(guān)性分析和多元回歸分析檢驗(yàn)信息透明度對(duì)捐贈(zèng)收入的影響。 實(shí)證結(jié)果表明信息透明度與公益基金會(huì)的捐贈(zèng)收入顯著正相關(guān),即信息透明度的提高確實(shí)能促進(jìn)捐贈(zèng)收入的增加。在分樣本檢驗(yàn)中,公募基金會(huì)的信息透明度與捐贈(zèng)收入同樣顯著正相關(guān),非公募基金會(huì)的信息透明度雖與捐贈(zèng)收入正相關(guān)但并不顯著。相關(guān)控制變量的檢驗(yàn)結(jié)果也大致符合本文預(yù)期。 本文的研究建立在理論分析的基礎(chǔ)上,以經(jīng)驗(yàn)證據(jù)證明公益基金會(huì)信息透明度對(duì)捐贈(zèng)收入的正向影響,豐富了基金會(huì)等非營(yíng)利組織捐贈(zèng)收入影響因素的研究,也是探索實(shí)證方法研究公益基金會(huì)信息透明度經(jīng)濟(jì)后果的一次有益嘗試,具有積極的理論和現(xiàn)實(shí)意義。 文章最后部分根據(jù)前文的理論分析和實(shí)證結(jié)果,結(jié)合我國(guó)公益基金會(huì)信息披露的實(shí)際情況,從基金會(huì)、政府監(jiān)管部門(mén)、捐贈(zèng)者、第三方評(píng)估機(jī)構(gòu)角度提出了提高信息披露水平的相關(guān)建議。本文的研究尚存在不足之處,有待以后進(jìn)一步研究。
[Abstract]:The 21st century ushered in a period of great development in China's foundations industry. Public welfare foundations have played an important role in promoting the prosperity of charities and the effective allocation of social resources. The information disclosure of public welfare foundation is the main way for donors, beneficiaries and other stakeholders to understand the foundation. Donors will disclose the foundation when making donation decisions. Information is an important reference. Whether the information transparency of public welfare foundations has an impact on donation income, whether the impact is statistically significant, positive or negative, is worth discussing.
As an important third-party evaluation institution, the China Charitable Transparency Report has been published annually since 2009, and a certain number of charitable organizations have been selected to rank the information transparency. In 2011, the Center selected 400 charitable foundations as research samples. The information disclosure of these foundations is comprehensively analyzed and quantitatively assessed by the China Charitable Transparency Index (CCPI), which is a self-built index system. The information disclosure of these foundations is displayed by the transparency score.
This paper first reviews the research status at home and abroad, from the importance of information disclosure, the definition and measurement of information transparency, the influencing factors of donation income, and the impact of information transparency on donation income. Organizations and foundations are defined and analyzed theoretically based on principal-agent theory, information asymmetry theory and signal transmission theory to reveal the importance of information transparency to donation income. In order to control variables and consider factors affecting donation income as comprehensively as possible, 214 public welfare foundations (consisting of 129 public funds and 85 non-public funds) selected from the sample were selected as research samples. Correlation analysis and multiple regression analysis were used to examine the impact of information transparency on donation income.
The empirical results show that information transparency has a significant positive correlation with the donation income of public welfare funds, that is, the improvement of information transparency can indeed promote the increase of donation income. However, the test results of the relevant control variables are generally consistent with the expected results.
Based on the theoretical analysis, this paper proves the positive impact of information transparency on donation income by empirical evidence, enriches the research on the influencing factors of donation income of non-profit organizations such as foundations, and is also a beneficial attempt to explore empirical methods to study the economic consequences of information transparency of public welfare foundations. It has positive theoretical and practical significance.
In the last part of the paper, based on the theoretical analysis and empirical results, and combined with the actual situation of information disclosure of public welfare foundations in China, some suggestions are put forward to improve the level of information disclosure from the perspective of foundations, government supervision departments, donors and third-party evaluation agencies.
【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】：2013
【分類(lèi)號(hào)】：F234;D632.9

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本文編號(hào)：2206893