社会责任视角下基金会信息披露机制研究

发布时间：2018-05-16 04:38

本文选题：基金会 + 社会责任　；参考：《安徽财经大学》2014年硕士论文

【摘要】：基金会作为非营利组织的一种类型,承担着发展公益事业的社会责任。我国基金会行业经过三十年的发展,已经初具规模,进入了快速发展的阶段,截至2013年10月,全国基金会总数已经突破3400①家,在科学研究、文化教育、扶贫救助等多重领域发挥着不可替代的作用,其对社会经济生活的影响力在不断加大,社会公众对其的认可程度也在不断增强。但在基金会高速发展的同时,一些问题也渐渐暴露出来,并在近年来出现井喷式增长的趋势,严重影响了基金会的公信力的建设。通过对基金会诉求的分析,社会公众对基金会的质疑主要集中在基金会信息披露的不透明,究其原因,基金会信息披露机制的缺乏难辞其咎。我国基金会多数没有自觉进行信息披露的意识,在社会责任的履行方面没有达到公众的要求,同时,相关的法律法规没有对基金会信息披露进行强制性要求,导致基金会的信息披露很大程度上停留在“口头”阶段,并没有付诸实践,即使进行信息披露的基金会中也存在着信息披露内容不充分、不规范等基础性问题。在当前的形势下,基金会行业的问题在于如何建立一个与社会责任紧密联系、具有可操作性的基金会信息披露机制。通过公开透明的信息披露,基金会行业的公信力将会得到重塑,进而为慈善事业乃至整个社会的可持续和谐发展发挥更加重要的作用。本文运用规范研究法、文献分析法、案例研究法,结合我国当前基金会行业的发展状况和制度背景,以社会责任为基本出发点,对我国基金会的信息披露机制进行了深入研究。其主要研究内容包括：第一章论述研究背景与意义,引出本文的主要问题；第二章阐述与基金会信息披露相关的理论基础,如委托代理理论、信息不对称理论等；第三章通过对我国基金会信息披露的现状进行考察,重点研究了社会责任视角下我国基金会信息披露机制的理论框架与运行模式；第四章分析了社会责任视角下基金会信息披露的特征、运行以及监管；第五章以上海真爱梦想公益基金会为案例,通过对其信息披露机制的具体分析,形成对前文的理论分析的验证；第六章得出了本文的研究结论：(1)社会责任观的培育是构建基金会信息披露机制的前提；(2)有效的信息披露能够帮助基金会在竞争市场获得一个比较好的地位；(3)基金会信息披露机制是一个多方努力、分层共建的结果。同时提出了政策建议以及未来的研究展望。本文的创新之处在于将社会责任纳入基金会的信息披露机制当中,强调树立正确全面的社会责任观是促进基金会自觉披露信息的有效手段,同时也是维持信息披露机制的重要保障。而信息披露机制应该是一个多层次、多方共同治理的过程,各个层次之间是相辅相成的关系,共同促进基金会信息披露机制的完善。
[Abstract]:As a kind of non-profit organization, foundation undertakes the social responsibility of developing public welfare. After 30 years of development, the foundation industry of our country has begun to take shape and entered the stage of rapid development. As of October 2013, the total number of foundations in China has exceeded 34001, in scientific research, culture and education. Poverty alleviation and relief and other fields play an irreplaceable role, its impact on social and economic life is increasing, the degree of social public recognition is also increasing. However, with the rapid development of the foundation, some problems are gradually exposed, and in recent years, the trend of blowout growth has seriously affected the construction of the foundation's credibility. Through the analysis of the foundation's appeal, the public's doubts about the foundation mainly focus on the opacity of the foundation's information disclosure. The reason is the lack of the foundation's information disclosure mechanism. Most of the foundations in our country do not consciously carry out the consciousness of information disclosure, do not meet the requirements of the public in the implementation of social responsibility, and at the same time, the relevant laws and regulations do not impose mandatory requirements on the disclosure of information of the foundation. As a result, the information disclosure of the foundation stays in the "oral" stage to a great extent and has not been put into practice. Even in the foundation where the information disclosure is carried out, there are still some basic problems, such as insufficient information disclosure and non-standard information disclosure and so on. In the current situation, the problem of foundation industry lies in how to establish a foundation information disclosure mechanism which is closely related to social responsibility and can be operated. Through the open and transparent disclosure of information, the credibility of the foundation industry will be rebuilt, which will play a more important role in the sustainable and harmonious development of philanthropy and the whole society. This paper uses the normative research method, the literature analysis method, the case study method, unifies our country present foundation profession development situation and the system background, takes the social responsibility as the basic starting point, has carried on the thorough research to our country foundation information disclosure mechanism. The main research contents are as follows: the first chapter discusses the background and significance of the research, leads to the main problems of this paper, the second chapter expounds the theoretical basis related to the foundation information disclosure, such as principal-agent theory, information asymmetry theory, etc. The third chapter studies the theoretical framework and operation mode of the foundation information disclosure mechanism under the perspective of social responsibility through the investigation of the present situation of the foundation information disclosure in our country. The fourth chapter analyzes the characteristics, operation and supervision of foundation information disclosure from the perspective of social responsibility. Chapter five takes Shanghai True Love Dream Public Welfare Foundation as an example, through the specific analysis of its information disclosure mechanism. Form the theoretical analysis of the previous verification; The sixth chapter draws the conclusion of this paper: 1) the cultivation of social responsibility is the premise of establishing the foundation information disclosure mechanism. 2) effective information disclosure can help the foundation get a better position in the competitive market. The mechanism for disclosure of information is a multi-faceted effort. The result of hierarchical co-construction. At the same time, the policy suggestions and future research prospects are put forward. The innovation of this paper lies in bringing social responsibility into the information disclosure mechanism of the foundation, emphasizing that establishing a correct and comprehensive view of social responsibility is an effective means to promote the foundation to disclose information consciously. At the same time, it is also an important guarantee to maintain the information disclosure mechanism. The information disclosure mechanism should be a multi-level, multi-party governance process, the relationship between each level is complementary to each other, and jointly promote the foundation information disclosure mechanism.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F235;D632.9

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