公益基金会信息透明度对其捐赠收入的影响研究
发布时间：2018-08-27 09:43
【摘要】：21世纪迎来了我国基金会行业的大发展时期。公益基金会为推动慈善事业的繁荣和社会资源的有效配置发挥了重大作用。近年来发生的一系列慈善丑闻使社会公众对提高基金会行业的信息透明度的呼声越来越高,信息透明与否已成为影响基金会发展的重要因素。业务主管部门和监管部门将基金会的信息披露管理作为一项重要的工作来抓。公益基金会的信息披露是捐赠人、受益人等利益相关群体了解基金会的主要途径,捐赠人在做出捐赠决策时会将基金会所披露的信息作为重要参考依据。公益基金会的信息透明度是否对捐赠收入产生影响,这种影响是否具有统计上的显著性,是积极的还是消极的,这些都是很值得探讨的问题。 中民慈善捐助信息中心是民政部主管主办的民办非企业单位,作为重要的第三方评估机构,自2009年起每年发布“中国慈善透明报告”,选取一定数量的慈善组织进行信息透明度的打分排名。中心2011年选取400家公益基金会纳入研究范畴,使用自建的指标体系“中国慈善透明指数”对这些基金会的信息披露情况进行全面分析和量化评估,以透明度得分来展示基金会的信息公开状况。本文对公益基金会信息透明度的衡量以中民慈善捐助信息中心的评估结果为准。 本文首先对国内外研究现状进行回顾,从信息披露重要性、信息透明度界定和衡量、捐赠收入的影响因素、信息透明度对捐赠收入的影响四个角度对相关文献进行简要综述,在目前的研究现状的基础上引出本文的研究。然后对非营利组织和基金会进行概念界定,并以委托代理理论、信息不对称理论、信号传递理论为基础进行理论分析,揭示信息透明度对捐赠收入的重要性。实证检验部分,捐赠收入为被解释变量,信息透明度为解释变量,对捐赠收入的其他影响因素设置为控制变量,尽可能全面的考虑影响捐赠收入的因素,以经样本筛选后的214家公益基金会(由129家公募基金会和85家非公募基金会构成)作为研究样本,通过相关性分析和多元回归分析检验信息透明度对捐赠收入的影响。 实证结果表明信息透明度与公益基金会的捐赠收入显著正相关,即信息透明度的提高确实能促进捐赠收入的增加。在分样本检验中,公募基金会的信息透明度与捐赠收入同样显著正相关,非公募基金会的信息透明度虽与捐赠收入正相关但并不显著。相关控制变量的检验结果也大致符合本文预期。 本文的研究建立在理论分析的基础上,以经验证据证明公益基金会信息透明度对捐赠收入的正向影响,丰富了基金会等非营利组织捐赠收入影响因素的研究,也是探索实证方法研究公益基金会信息透明度经济后果的一次有益尝试,具有积极的理论和现实意义。 文章最后部分根据前文的理论分析和实证结果,结合我国公益基金会信息披露的实际情况,从基金会、政府监管部门、捐赠者、第三方评估机构角度提出了提高信息披露水平的相关建议。本文的研究尚存在不足之处,有待以后进一步研究。
[Abstract]:The 21st century ushered in a period of great development in China's foundations industry. Public welfare foundations have played an important role in promoting the prosperity of charities and the effective allocation of social resources. The information disclosure of public welfare foundation is the main way for donors, beneficiaries and other stakeholders to understand the foundation. Donors will disclose the foundation when making donation decisions. Information is an important reference. Whether the information transparency of public welfare foundations has an impact on donation income, whether the impact is statistically significant, positive or negative, is worth discussing.
As an important third-party evaluation institution, the China Charitable Transparency Report has been published annually since 2009, and a certain number of charitable organizations have been selected to rank the information transparency. In 2011, the Center selected 400 charitable foundations as research samples. The information disclosure of these foundations is comprehensively analyzed and quantitatively assessed by the China Charitable Transparency Index (CCPI), which is a self-built index system. The information disclosure of these foundations is displayed by the transparency score.
This paper first reviews the research status at home and abroad, from the importance of information disclosure, the definition and measurement of information transparency, the influencing factors of donation income, and the impact of information transparency on donation income. Organizations and foundations are defined and analyzed theoretically based on principal-agent theory, information asymmetry theory and signal transmission theory to reveal the importance of information transparency to donation income. In order to control variables and consider factors affecting donation income as comprehensively as possible, 214 public welfare foundations (consisting of 129 public funds and 85 non-public funds) selected from the sample were selected as research samples. Correlation analysis and multiple regression analysis were used to examine the impact of information transparency on donation income.
The empirical results show that information transparency has a significant positive correlation with the donation income of public welfare funds, that is, the improvement of information transparency can indeed promote the increase of donation income. However, the test results of the relevant control variables are generally consistent with the expected results.
Based on the theoretical analysis, this paper proves the positive impact of information transparency on donation income by empirical evidence, enriches the research on the influencing factors of donation income of non-profit organizations such as foundations, and is also a beneficial attempt to explore empirical methods to study the economic consequences of information transparency of public welfare foundations. It has positive theoretical and practical significance.
In the last part of the paper, based on the theoretical analysis and empirical results, and combined with the actual situation of information disclosure of public welfare foundations in China, some suggestions are put forward to improve the level of information disclosure from the perspective of foundations, government supervision departments, donors and third-party evaluation agencies.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234;D632.9
本文编号：2206893
[Abstract]:The 21st century ushered in a period of great development in China's foundations industry. Public welfare foundations have played an important role in promoting the prosperity of charities and the effective allocation of social resources. The information disclosure of public welfare foundation is the main way for donors, beneficiaries and other stakeholders to understand the foundation. Donors will disclose the foundation when making donation decisions. Information is an important reference. Whether the information transparency of public welfare foundations has an impact on donation income, whether the impact is statistically significant, positive or negative, is worth discussing.
As an important third-party evaluation institution, the China Charitable Transparency Report has been published annually since 2009, and a certain number of charitable organizations have been selected to rank the information transparency. In 2011, the Center selected 400 charitable foundations as research samples. The information disclosure of these foundations is comprehensively analyzed and quantitatively assessed by the China Charitable Transparency Index (CCPI), which is a self-built index system. The information disclosure of these foundations is displayed by the transparency score.
This paper first reviews the research status at home and abroad, from the importance of information disclosure, the definition and measurement of information transparency, the influencing factors of donation income, and the impact of information transparency on donation income. Organizations and foundations are defined and analyzed theoretically based on principal-agent theory, information asymmetry theory and signal transmission theory to reveal the importance of information transparency to donation income. In order to control variables and consider factors affecting donation income as comprehensively as possible, 214 public welfare foundations (consisting of 129 public funds and 85 non-public funds) selected from the sample were selected as research samples. Correlation analysis and multiple regression analysis were used to examine the impact of information transparency on donation income.
The empirical results show that information transparency has a significant positive correlation with the donation income of public welfare funds, that is, the improvement of information transparency can indeed promote the increase of donation income. However, the test results of the relevant control variables are generally consistent with the expected results.
Based on the theoretical analysis, this paper proves the positive impact of information transparency on donation income by empirical evidence, enriches the research on the influencing factors of donation income of non-profit organizations such as foundations, and is also a beneficial attempt to explore empirical methods to study the economic consequences of information transparency of public welfare foundations. It has positive theoretical and practical significance.
In the last part of the paper, based on the theoretical analysis and empirical results, and combined with the actual situation of information disclosure of public welfare foundations in China, some suggestions are put forward to improve the level of information disclosure from the perspective of foundations, government supervision departments, donors and third-party evaluation agencies.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234;D632.9
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