慈善基金会财务信息透明度对其捐赠收入的影响研究

发布时间：2018-02-27 00:26

本文关键词： 慈善基金会财务信息透明度捐赠收入　出处：《东北财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,我国慈善基金会进入行业大发展时期,数量逐年增加。但前几年发生的一系列慈善丑闻使慈善基金会的公信力受到挑战,很多社会公众因此不愿再向其捐款,导致一些基金会的捐赠收入严重下滑,所以探讨捐赠收入的影响因素以期为慈善基金会增加捐赠收入提供有效的指导对基金会的发展意义重大。财务信息是慈善基金会强制披露信息的主要组成部分之一,它可以反映慈善基金会的业务开展情况、捐赠资源的利用情况及使命的完成情况等,是捐赠人、受益人等利益相关群体关心的重要信息,很多捐赠人在做出捐赠决策时会将基金会所披露的财务信息作为重要参考依据。慈善基金会的财务信息透明度是否会影响其捐赠收入,会产生积极的还是消极的影响,组织是否可以通过提高财务信息透明度增加其捐赠收入,这些问题都是很值得探讨的。本文先回顾了相关研究,包括财务信息透明度、捐赠收入的影响因素以及财务信息透明度与捐赠收入的关系的文献资料,并进行了简要的综述,引出本文的研究。然后界定了慈善基金会、捐赠收入和财务信息透明度相关概念,并将委托代理理论、信息不对称理论和信号传递理论作为理论基础,揭示慈善基金会财务信息透明度对捐赠收入的影响机制。再次,本文通过自行设计指标体系定量评价慈善基金会财务信息透明度,主要从财务信息披露质量和财务信息质量两个方面进行衡量。其中财务信息披露质量包括完整性、及时性和易得性三个指标,财务信息质量主要包括相关性和如实反映两个指标。最后,本文实证检验了财务信息透明度与捐赠收入的关系,数据主要选自在社会组织网上披露2010年到2013年年度报告的慈善基金会。实证检验结果显示,相关性、完整性和易得性均与捐赠收入呈显著的正相关关系,而及时性则与捐赠收入呈显著的负相关。公募基金会的检验结果与总样本基本一致,而在非公募基金会样本中,及时性和易得性没有通过显著性检验。本文的研究是对如何定量评价慈善基金会财务信息透明度的一次有益尝试,在一定程度上丰富了慈善基金会财务信息透明度的相关研究,同时用实证的方法探索了财务信息透明度对捐赠收入的影响,具有积极的理论参考价值和现实意义。但本文也存在一些不足,相关问题有待以后进一步研究。
[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.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D632.9

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