慈善组织理事会特征与其财务绩效的关系研究

发布时间：2018-03-24 12:10

本文选题：慈善组织　切入点：财务绩效　出处：《东北财经大学》2014年硕士论文

【摘要】：慈善组织对我国社会稳定与发展起到了积极的作用,但是慈善组织发展至今也存在诸多问题,近年来我国慈善组织丑闻频发,更是表明了改善我国慈善组织治理的迫切性。目前,‘慈善组织的研究包括信息披露、监管机制、立法、公信力等方面,而甚少有研究从理事会的角度出发。理事会是慈善组织内部治理的核心机制,决定组织重大事务,如制定组织章程、制定年度工作计划,审核批准基金会具体活动,制定财务预算方案,监督内部管理,决定人事任免等。理事会职能履行效率将影响慈善组织的决策和运作效率,从而影响组织绩效的提高,因此慈善组织理事会特征如何影响组织绩效是研究慈善组织治理的关键。但是由于组织绩效评价的主观性以及慈善组织数据难以获取,慈善组织理事会特征与组织绩效关系难以进行实证研究。而财务绩效数据容易获取,并且财务绩效相对组织绩效更具有客观性、准确性和可比性。因此,本文试图研究慈善组织理事会特征与其财务绩效的关系,探讨改善慈善组织财务绩效的途径。从本文结构来看,主要包括以下五个部分：第一部分介绍了选题的背景和意义以及国内外研究现状,总结了本文研究的内容及方法。第二部分是慈善组织概念介绍及理论探源。首先,介绍了慈善组织的起源及特征,对慈善组织进行了分类,回顾了理事会制度的发展历程,并研究了我国慈善组织发展现状。然后,根据相关组织理论(资源依赖理论、委托代理理论、群体决策理论)分析了慈善组织理事会的重要职能及其对财务绩效的影响。第三部分是本文研究设计部分。首先,对慈善组织理事会特征与财务绩效关系进行理论分析,并提出假设。然后,选取理事会核心特征,构建理事会特征的关键维度。最后,引用朱宇(2009)的财务绩效评价体系及模糊综合评价方法对我国慈善组织财务绩效进行评价并排名。第四部分是对理事会特征与财务绩效关系进行了实证检验及分析,并且为更好地解释两者关系,本文分别从财务绩效的四个维度(非营利性、筹资能力、营运能力、发展能力)进行了实证检验并分析。最后一部分总结了全文的研究结果,提出了改善我国慈善组织理事会治理的一些建议,同时提出了本文研究的不足与未来研究方向。本文的所做的积极探索在于：首先,运用相对科学合理的方法对慈善组织财务绩效进行了评分和排名；其次,对我国慈善组织理事会特征及财务绩效关系进行实证研究,改进了已有描述性研究的不足,同时为我国慈善组织建设提供借鉴。
[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.
【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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