监事会特征对非营利组织财务治理的影响研究

发布时间：2018-06-06 13:22

本文选题：基金会 + 监事会　；参考：《湖南大学》2014年硕士论文

【摘要】：近年来，，随着社会意识的增强及政府权力的下放，非营利组织数量飞速增长，关注度持续升温。然而，非营利组织在发展壮大的同时，不可避免地暴露出公款私用、透明度低等相关问题。通过梳理不难发现，非营利组织缺乏有效的组织内部监督，是导致其运作出现漏洞的重要原因之一。自监事会制度作为我国非营利组织内部监督机构实施以来，虽对规范组织内部管理起到了一定积极作用，但监事会并未能如愿完整履行其职能及义务，仍存在监事职责与权力不相匹配等情况。为探究监事会的实际作用，结合我国非营利组织的现实情况，找出影响其有效性发挥的治理要因，选取了公益基金会作为典型代表，提出五组假设，以基金会中心网披露的120例基金会样本为数据资料，以分权制衡理论、委托代理理论、经济人假设理论等为研究基础，运用描述性统计分析，关系检验以及逐步回归分析等实证方法，旨在探讨监事会内部特征中监事年龄、监事会规模、监事会会议次数、外部监事比例与监事性别多样性因子等五个层面与财务治理因子的内在关系。研究发现，监事会特征五组因子对非营利组织财务治理的影响呈现不同程度的差异。其中外部监事人员比例与非营利组织财务治理呈现显著相关性，监事年龄、监事规模及监事会会议次数对非营利组织财务治理的影响不显著，而监事性别多样性对非营利组织财务治理的影响则与假设相左。根据研究结果，要从根本上打破阻碍非营利组织健康发展的重要瓶颈，必须从完善组织内部治理特征入手。为此提出提高外部监事的人员比例、培养监事人员专业素质、准确定位监事会角色以及适当借鉴国外监管机制等具体建议，以供参考。
[Abstract]:In recent years, with the strengthening of social consciousness and the decentralization of government power, the number of non-profit organizations has increased rapidly and the attention has been rising. However, as NPOs develop and grow, they inevitably expose some related problems, such as private use of public funds and low transparency. It is not difficult to find that the lack of effective internal supervision of non-profit organizations is one of the important reasons leading to loopholes in their operation. Since the implementation of the board of supervisors system as the internal supervisory body of the non-profit organizations in China, although it has played a positive role in standardizing the internal management of the organization, the board of supervisors has failed to fulfill its functions and obligations completely. There are still cases where supervisors' duties and powers do not match. In order to explore the actual role of the board of supervisors, combined with the reality of non-profit organizations in China, to find out the governance factors that affect its effectiveness, select the public welfare foundation as the typical representative, and put forward five hypotheses. On the basis of 120 foundation samples disclosed by the Foundation Central Network, the theory of separation of powers and checks and balances, the principal-agent theory, the hypothesis of economic man, and so on, the descriptive statistical analysis is used. The empirical methods, such as relationship test and stepwise regression analysis, are designed to explore the age of supervisors, the size of board of supervisors, the number of meetings of supervisors in the internal characteristics of the board of supervisors. The internal relationship between the proportion of external supervisors and the gender diversity factor of supervisors and the financial governance factors. It is found that the five groups of factors of board of supervisors have different effects on the financial governance of non-profit organizations. The proportion of external supervisors is significantly correlated with the financial governance of non-profit organizations. The age of supervisors, the size of supervisors and the number of meetings have no significant impact on the financial governance of non-profit organizations. The influence of supervisors' gender diversity on the financial governance of non-profit organizations is contrary to the hypothesis. According to the research results, in order to fundamentally break the important bottleneck that hinders the healthy development of non-profit organizations, we must start with perfecting the internal governance characteristics of the organizations. In order to improve the proportion of external supervisors, train the professional quality of supervisors, accurately locate the role of the board of supervisors and draw on the appropriate supervision mechanism of foreign countries and other specific suggestions for reference.
【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】：F235

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