基金会财务分析指标体系研究

发布时间：2018-04-18 14:20

本文选题：基金会 + 财务分析　；参考：《青岛大学》2013年硕士论文

【摘要】：基金会是社会公益事业的主力军。随着我国经济、政治、文化环境的不断发展,基金会亦得到不断的发展,且公益基金会在“汶用地震”、“云南玉树地震”等灾害中为灾区捐款捐物,解决灾区的燃眉之急。在社会公益事业中,基金会起着举足轻重的作用。但与此同时,近几年不断曝出的“郭美美事件”、“尚德诈捐门”等丑闻严重打击了公众对基金会公益事业的信心。财务管理体制不健全、账目不透明、权责不清是导致丑闻发生的重要原因。基金会财务管理工作亟需加强。构建一套系统的财务分析指标体系对改善基金会财务管理工作具有重要的理论和现实意义。结合已有的研究,本文从第三方评估机构的角度出发,对基金会财务分析指标体系进行探索性研究,为改善基金会财务状况提供具体指导。本文首先以委托代理理论和利益相关者理论为理论基础,分析了基金会财务现状和存在问题,然后总结目前基金会财务评价现状并指出存在问题,针对基金会财务信息使用者对财务分析指标体系进行框架设计,该体系框架以基金会发展战略为核心,包括基金会总体规模、筹资能力、成本控制能力、公益能力、偿债能力和发展能力六方面的指标,在此基础上,又细化为三级指标。在确定指标权重的问题上,本文采用的是主成分分析法；最后,为验证所构建的指标体系的合理性,本文选取30家基金会为案例,对该评价体系的应用情况进行分析。
[Abstract]:The foundation is the main force of social welfare.With the development of economic, political and cultural environment in our country, the foundation has been developing constantly, and the public welfare foundation has donated money and materials to the disaster areas in such disasters as "Wenyue earthquake" and "Yunnan Yushu earthquake" to solve the urgent needs of the disaster areas.In the social welfare cause, the foundation is playing the pivotal role.At the same time, scandals such as the Guo Meimei incident and Suntech's fraudulent donation in recent years have severely undermined public confidence in the foundation's public welfare.Poor financial management system, opaque accounts, unclear powers and responsibilities are important causes of scandal.The financial management of the foundation needs to be strengthened.It is of great theoretical and practical significance to construct a systematic financial analysis index system for improving the financial management of the foundation.Combined with the existing research, this paper makes an exploratory study on the financial analysis index system of the foundation from the perspective of the third party evaluation institution, which provides concrete guidance for improving the financial situation of the foundation.Based on the principal-agent theory and stakeholder theory, this paper analyzes the current financial situation and existing problems of the foundation, then summarizes the current financial evaluation situation of the foundation and points out the existing problems.The framework of the financial analysis index system is designed for the users of financial information of the foundation. The framework takes the foundation development strategy as the core, including the overall size of the foundation, the ability to raise funds, the ability of cost control, the ability of public benefit.On the basis of this, the indexes of debt-paying ability and development ability are refined into three-level indexes.In order to verify the rationality of the index system, 30 foundations are selected to analyze the application of the evaluation system.
【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】：F234.4

【参考文献】