我国公益基金会管理层薪酬披露现状分析
发布时间：2019-07-18 07:05
【摘要】：近年来,慈善事业的信息披露问题备受瞩目。慈善组织内部专业人员薪酬水平和披露情况存在诸多问题。部分基金会自愿披露了管理层薪酬情况。文章对2010—2014年基金会中心网中国基金会透明指数(FTI)排名前100家的基金会进行分析。研究发现,按照基金会性质分析,自愿披露的基金会中,公募基金会的数量明显多于非公募基金会;按照行业分析,自愿披露的基金会集中于教育和扶弱济贫等行业;不同年份基金会管理层薪酬数额波动幅度较大。建议政府制定基金会披露薪酬的相关制度,并对管理层薪酬提供合理制度保障,以此促进我国慈善事业的良性健康发展。
[Abstract]:In recent years, the information disclosure of philanthropy has attracted much attention. There are many problems in the salary level and disclosure of professionals in charitable organizations. Some foundations voluntarily disclosed management compensation. This paper analyzes the top 100 foundations in the transparency index (FTI) of China Foundation Center Network from 2010 to 2014. According to the analysis of the nature of the foundation, the number of public funds disclosed voluntarily is obviously more than that of the non-public funds. According to the industry analysis, the voluntarily disclosed funds are concentrated in the industries such as education and helping the weak to help the poor. The salary amount of the management of the foundation fluctuates greatly in different years. It is suggested that the government should formulate the relevant system of foundation disclosure compensation and provide reasonable institutional protection for management compensation, so as to promote the healthy and healthy development of philanthropy in our country.
【作者单位】： 中华女子学院;北京东方财蕴金融信息服务有限公司;
【基金】：中华女子学院2016年度校级重大课题“中国慈善组织审计质量现状研究”(2016-01002)
【分类号】：D632.9
，
本文编号：2515716
[Abstract]:In recent years, the information disclosure of philanthropy has attracted much attention. There are many problems in the salary level and disclosure of professionals in charitable organizations. Some foundations voluntarily disclosed management compensation. This paper analyzes the top 100 foundations in the transparency index (FTI) of China Foundation Center Network from 2010 to 2014. According to the analysis of the nature of the foundation, the number of public funds disclosed voluntarily is obviously more than that of the non-public funds. According to the industry analysis, the voluntarily disclosed funds are concentrated in the industries such as education and helping the weak to help the poor. The salary amount of the management of the foundation fluctuates greatly in different years. It is suggested that the government should formulate the relevant system of foundation disclosure compensation and provide reasonable institutional protection for management compensation, so as to promote the healthy and healthy development of philanthropy in our country.
【作者单位】： 中华女子学院;北京东方财蕴金融信息服务有限公司;
【基金】：中华女子学院2016年度校级重大课题“中国慈善组织审计质量现状研究”(2016-01002)
【分类号】：D632.9
，
本文编号：2515716
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