利益相关者视角下我国基金会财务绩效评价研究

发布时间：2017-12-31 10:39

本文关键词：利益相关者视角下我国基金会财务绩效评价研究　出处：《安徽财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：基金会作为非营利组织中的一个独立阵营,兼具法治思想与慈善精神,是非营利组织社会公益事业上的主力军。当然令人惊叹的不只有基金会能够在短时间内取得的巨大成就,还有频出的慈善丑闻,这严重影响着基金会在社会上的公信力。那么基金会为何会出现这些问题呢?是因为管理不善、信息披露不到位或是监管不力,还是其他原因?都是。但归根究底,这是非营利组织三大先天不足所致,基金会也不例外,而如何弥补这三大先天不足?根据西方国家非营利组织的发展经验来看,评估作为治理的一环,能够有助于解决非营利组织的问题。令人遗憾的是我国现有的评估方案涉及面虽广但却不够深入,尤其是对基金会财务绩效方面的评估不够透彻。即使国内现有的研究里有对构建基金会财务绩效评价体系的探索,但却少有从利益相关者角度对基金会进行财务绩效评价。有鉴于此,本文从利益相关者角度构建的基金会财务绩效评价体系既充实了财务绩效评价研究,也符合了内外部利益相关者各自评判的需要。本文在总结前人研究成果的基础之上,以财务绩效评价为出发点,针对基金会利益相关者的特点构建基金会财务绩效评价体系,并将该体系应用至具体案例——壹基金中。具体来说是先以21家同类基金会为参照做横向分析,再以壹基金近五年财务数据为基础做纵向分析,反映壹基金在发展过程的变化、优势与不足,最后通过模糊综合评价法对壹基金进行财务绩效评价,将横向、纵向分析的结果与综合评价的结果进行对比,总结出壹基金存在的问题,并提出相应的建议。通过研究,本文构建了基金会财务绩效评价体系,并对壹基金进行财务绩效评价。评价结果反映出壹基金在筹资渠道的多样性、捐赠收入的稳定性、筹资效率方面还有所欠缺,这也从侧面印证了本文所构建的基金会财务绩效评价体系是有效的。
[Abstract]:The foundation as an independent faction in the non-profit organization, both legal thought and the spirit of charity, is the main force of non profit organization social welfare. Great achievements certainly stunning is not only the foundation can be achieved in a short period of time, there are frequent charity scandal, which seriously affects the foundation on the social foundation of credibility. So why do these problems arise? Is because of poor management, information disclosure and supervision, or other reasons? Is. But in the end, this is a non-profit organization of three congenital deficiency caused by the fund is no exception, and how to make up for the three according to the development experience of western big congenitally deficient? National non-profit organization, assessment as part of governance, can help to resolve the problems of non-profit organizations. Unfortunately our existing evaluation scheme involves is wide But it is not deep enough, especially on the fund's financial performance evaluation is not thorough. Even if the domestic existing research in the construction of financial performance evaluation system of the foundation, but few of the financial performance evaluation of the foundation from the perspective of stakeholders. In view of this, this article from the perspective of stakeholders of the construction fund will the financial performance evaluation system not only enriches the research on financial performance evaluation, but also meet the needs of stakeholders in their evaluation. Based on the results of previous studies, the financial performance evaluation as a starting point, according to the characteristics of construction fund stakeholders fund financial performance evaluation system, and the system application to specific cases -- one foundation. Specifically is first to 21 of the same foundation horizontal analysis as reference, and then to the foundation of nearly five years of financial data as the foundation The longitudinal analysis, reflect the foundation changes in the development process, advantages and disadvantages, and finally through the fuzzy comprehensive evaluation method on the foundation of financial performance evaluation, the transverse, longitudinal analysis results were compared with the results of the comprehensive evaluation, summed up the foundation existing problems, and puts forward the corresponding suggestions. Through the research, this paper construct the foundation of financial performance evaluation system, and the financial performance evaluation of the foundation. The evaluation results reflect the foundation in the diversity of financing channels, endowment income stability, financing efficiency is still lacking, this is also confirmed from the side of the foundation of financial performance evaluation system is effective.

【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.39

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