公募基金会财务透明度测度研究

发布时间：2018-02-13 21:01

本文关键词： 公募基金会财务透明度熵值法　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：近十年来，我国公益事业发展迅猛，随之凸显的公益组织财务问题引人深思，可以说，我国公益组织的财务透明度整体不高，整个公益环境不透明，，这不仅极大的损害了广大捐赠者的捐赠热情与公益信心，也是对公益组织自我发展的扼杀。发展公募基金会要求其必须提高财务透明度，主动公开组织财务信息，便于公众对组织受托责任进行评价与监督，保护捐赠者利益，同时这也是对组织自身发展的保障，是未来发展的趋势。本文在综述国内外有关透明度研究成果的基础上，从高透明度信息的基本要求出发，以公募基金会为例，设计了测度公募基金会财务透明度的指标体系。其中选取2006年至2011年在民政部登记的公募基金会为样本，收集包括基金会官网以及公募基金会自建网站上披露的信息数据，建立模型验证了相关研究中关于财务透明度应该包含非财务信息和财务信息的理论，得出测度公募基金会财务透明度必须包括信息披露和财务绩效两大模块的结论，能够完整地概括财务透明度应该达到的数量标准和质量标准。然后，本文运用熵值法对2011年民政部登记的公募基金会进行财务透明度测度并综合测度，发现目前我国公募基金会财务透明度普遍不高，尤其在财务绩效模块方面表现得参差不齐。最后，根据对公募基金会综合评价的结果，对公募基金会提出了完善财务信息公开披露的网络途径和建立健全内部监督制度及反馈体系的建议，对相关监管部门提出建立财务透明档案的政策意见。
[Abstract]:In the past ten years, the public welfare undertakings in our country have developed rapidly, and the financial problems of public welfare organizations have been highlighted. It can be said that the overall financial transparency of public welfare organizations in our country is not high, and the whole public welfare environment is not transparent. This has not only greatly damaged the donation enthusiasm and public confidence of the vast number of donors, but also strangled the self-development of public welfare organizations. The development of public offering foundations requires them to improve their financial transparency and actively open their financial information. It is convenient for the public to evaluate and supervise the fiduciary responsibility of the organization and to protect the interests of donors. At the same time, it is also the guarantee for the development of the organization itself and the trend of future development. On the basis of summarizing the research results of transparency at home and abroad, this paper starts from the basic requirements of high transparency information and takes the public offering foundation as an example. This paper designs an index system to measure the financial transparency of the public offering foundation, in which the public offering foundation registered in the Ministry of Civil Affairs from 2006 to 2011 is selected as a sample to collect the information data disclosed on the official website of the foundation and the website built by the public offering foundation. The establishment of the model verifies the theory that financial transparency should include non-financial information and financial information, and draws the conclusion that the financial transparency of public offering funds must include two modules: information disclosure and financial performance. Then, this paper uses entropy method to measure and synthesize the financial transparency of the public funds registered by the Ministry of Civil Affairs in 2011. It is found that the financial transparency of public offering foundations in China is generally not high, especially in the financial performance modules. Finally, according to the results of comprehensive evaluation of public offering foundations, This paper puts forward some suggestions on how to improve the network way of public financial information disclosure, the establishment of internal supervision system and feedback system, and the policy suggestions on establishing financial transparent archives to the relevant regulatory departments.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D632.9;F832.51

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