基金会筹资透明度评价指标体系研究

发布时间：2018-04-10 20:24

本文选题：基金会 + 筹资　；参考：《青岛大学》2013年硕士论文

【摘要】：2011年以来,有关“郭美美事件”与商业系统红十字会、中国宋庆龄基金会与河南宋庆龄基金会在资金筹措与使用、信息披露、内部治理等问题上的灰色、道德败坏甚至是违法行为,不断冲击着舆论和民众的神经,基金会的筹款能力受此打击显著降低,基金会的发展遭遇严重瓶颈。目前我国基金会在筹资方面主要存在筹资信息不透明,社会公信力差等弊端。基金会的筹资活动是一个持续性的过程,设计合理的指标评价体系有利于发现筹资过程中的问题,这样才能获得长期、持续的资金支持,才能更好的履行自己的责任。结合已有的研究,本文应用透明度的思想,对基金会筹资透明度评价进行探索性研究,为提升基金会的筹资能力提供具体指导。基金会筹资的效果如何只有通过评价才能知道,但要进行评价就必须要有科学合理的评价体系,因此,构建科学合理的筹资评价体系是确保基金会筹资顺利、有效实现的重要保障要素。本文在以新公共管理理论、委托代理理论、透明度理论理论基础上,论述了基金会筹资透明评价的必要性。然后提出构建基金会筹资透明度评价指标体系的原则和基本框架,该体系框架以基金会的透明度为中心,包括对基金会筹资信息的充分性、可靠性、准确性、及时性四个维度进行评价。在此基础上,又确定了二三级指标。最后,为验证所提出的指标体系的可操作性,选取两家有代表性的基金会进行评价,并对评价结果进行分析,为基金会筹资管理提出改进建议。
[Abstract]:Since 2011, the "Guo Meimei incident" and the Red Cross Society of the Commercial system, the Song Qingling Foundation of China and the Song Qingling Foundation of Henan Province have been grey on issues such as financing and use, information disclosure, internal governance, etc.Moral deterioration and even illegal behavior constantly impact the public opinion and public nerves, the foundation's ability to raise funds has been significantly reduced, and the development of the foundation has encountered a serious bottleneck.At present, the fund in our country mainly exists in the financing information opaque, the social credibility is poor and so on malpractice.The fund raising activities of the foundation is a continuous process, the design of reasonable index evaluation system is conducive to find out the problems in the process of financing, so as to obtain long-term and continuous financial support, and to better fulfill their responsibilities.Combined with the existing research, this paper applies the idea of transparency to the evaluation of the fund financing transparency, and provides specific guidance for improving the foundation's ability to raise funds.Only through evaluation can we know the effect of fund raising, but in order to evaluate, we must have a scientific and reasonable evaluation system. Therefore, it is necessary to construct a scientific and reasonable funding evaluation system to ensure the smooth financing of the foundation.The important safeguard element of effective realization.On the basis of new public management theory, principal-agent theory and transparency theory, this paper discusses the necessity of transparent evaluation of fund raising.Then it puts forward the principles and basic framework of establishing the evaluation index system of fund transparency, which centers on the transparency of the foundation, including the adequacy, reliability and accuracy of the funding information of the foundation.Four dimensions of timeliness are evaluated.On this basis, two and three levels of indicators are also determined.Finally, in order to verify the maneuverability of the proposed index system, two representative foundations are selected to evaluate, and the evaluation results are analyzed.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234.3;D632.9

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