基金会内部治理对信息透明度的影响研究

发布时间：2018-04-01 20:24

本文选题：基金会　切入点：内部治理　出处：《东北财经大学》2014年硕士论文

【摘要】：公信力是基金会的重要声誉支撑,近年来由于一系列的慈善丑闻事件严重的影响了基金会的声誉,对基金会的发展产生了影响,人们也对基金会的信任日益下降,同时对基金会透明度的关注不断高涨,所以从提高基金会透明度的角度来提升公信力迫在眉睫,从法律法规的建设上来讲,《基金会信息管理条例》,《基金会信息公布办法》等法规已从法律方面对基金会信息披露做出了相应的要求,从基金会的内部自身环境来看,基金会内部治理的好坏对基金会信息透明度水平有着密切的影响,因为完善的内部治理可以帮助基金会有效的监督和制约经营者,保护包括捐赠者,受赠者,社会群众在内的利益相关者的利益不受侵害,从而提高组织信息的透明度。所以本文试从基金会内部治理角度探求其对基金会信息透明度的影响。基金会中心网自2012年8月开始,依据公开,科学,民间,发展,国际性等原则,向840位基金会领导人和290多位企业、国际机构、学术专家、意见领袖等组成的公众代表开放了中基透明指数FTI平台,该透明指数体系包括基金会的基本信息、财务信息、项目信息、捐赠信息等共60项,满分为129.4分,这个指数能够帮助基金会根据标准增强自身透明度,并了解自己的信息公开程度在行业内的位置,也可以帮助公众以透明指数作为捐赠参考,从而促进慈善行业增强透明度和公信力。本文依据该中心发布的中基透明指数FTI为依据,运用分类随机抽样方法随机选取了98家基金会作为样本,通过相关性分析和多元回归分析检验,对文章提出的各假设以及相关控制变量都得到验证,以此得出基金会内部治理因素对基金会的信息透明度有着多方面的影响。结合理论分析和实证研究的结果,本文最后从建立合理的内部报酬激励机制,扩大利益相关者在监事会中的比例以及发展整体治理理念等三方面提出了完善内部治理机制的相关建议。
[Abstract]:Credibility is the foundation's important reputation support. In recent years, because of a series of charitable scandals, the foundation's reputation has been seriously affected, which has had an impact on the foundation's development, and people's trust in the foundation is declining day by day.At the same time, the concern about the transparency of the foundation is rising, so it is urgent to enhance the credibility of the foundation from the perspective of increasing the transparency of the foundation.In terms of the construction of laws and regulations, the regulations on Foundation Information Management and the measures for the publication of Foundation Information have made corresponding requirements for the disclosure of Foundation information from the legal aspect. From the perspective of the internal environment of the Foundation,The quality of the internal governance of the foundation has a close impact on the level of transparency of the foundation information, because a sound internal governance can help the foundation to effectively supervise and restrict the operators, protect including donors and grantees.The interests of stakeholders, including the masses, are not infringed, thus enhancing the transparency of organizational information.Therefore, this paper tries to explore its impact on the foundation information transparency from the perspective of foundation internal governance.Since August 2012, based on the principles of openness, science, civil society, development, and internationalism, the network of foundations has reached 840 Foundation leaders and more than 290 corporate, international institutions, academic experts, etc.Public representatives, including opinion leaders, have opened the FTI platform, which includes the foundation's basic information, financial information, project information, donation information, etc., with a full score of 129.4.This index can help the foundation to increase its transparency according to the criteria, and understand the extent of its information disclosure in the industry. It can also help the public to use the transparency index as a reference for donations.Thus promoting the charity industry to enhance transparency and credibility.According to the FTI published by the center, 98 foundations were randomly selected by the method of classified random sampling, and the correlation analysis and multivariate regression analysis were carried out.All the hypotheses and related control variables proposed in this paper are verified, and it is concluded that the internal governance factors of the foundation have many influences on the information transparency of the foundation.Combined with the theoretical analysis and empirical research results, this paper finally from the establishment of a reasonable internal reward incentive mechanism,Expanding the proportion of stakeholders in the board of supervisors and developing the concept of overall governance, this paper puts forward the relevant suggestions to improve the internal governance mechanism.
【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】：F235

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