非营利组织捐赠者财务公平感知对捐赠意愿的影响研究

发布时间：2018-02-15 19:59

本文关键词： 非营利组织财务结果公平财务信息公平财务程序公平捐赠意愿　出处：《上海财经大学学报》2017年05期 　论文类型：期刊论文

【摘要】：近年来,我国非营利组织发展迅速,在经济社会发展的各个领域都发挥了重要作用。然而,现实中,非营利组织也存在很多诸如舞弊、贪腐、资金滥用、透明度不足等财务问题,严重挫伤了捐赠者的捐赠积极性,损害了出资人权益。个人捐赠者财务公平感知是他们对组织公平感知中与财务相关的部分,是一种主观感受,对其捐赠金额、捐赠频数等均产生一定影响,是许多非营利组织能否募集到足够资金的关键因素。文章通过对非营利组织捐赠者调查,采用结构方程进行分析得出:财务结果公平直接影响个人对非营利组织的捐赠意愿,财务程序公平对捐赠意愿的直接影响不显著,主要通过财务结果公平间接影响捐赠意愿,财务信息公平直接影响和通过财务程序公平与财务结果公平间接影响捐赠意愿。因此,为提升个人捐赠者捐赠意愿以筹集到更多资金,非营利组织应当按照出资人意愿妥善安排资金用途,提高资金使用效益,并及时披露财务信息,从而提升其财务公平感知。
[Abstract]:In recent years, China's non-profit organizations have developed rapidly and played an important role in all fields of economic and social development. However, in reality, there are also many non-profit organizations such as fraud, corruption, and misuse of funds. Financial problems, such as lack of transparency, seriously dampen donors' enthusiasm to donate and damage the rights and interests of investors. The perception of financial fairness of individual donors is a part of their perception of organizational fairness related to finance, which is a subjective feeling. The amount of donations, the frequency of donations and so on are the key factors for many non-profit organizations to raise sufficient funds. Through structural equation analysis, it is concluded that financial results equity directly affects individuals' willingness to donate to non-profit organizations, while financial procedure equity has no significant direct influence on donation willingness, mainly through financial results equity indirect influence on donation intention. Equity in financial information directly affects and indirectly affects the willingness to donate through fair financial procedures and equity in financial results. Therefore, in order to increase the willingness of individual donors to donate, Non-profit organizations should properly arrange the use of funds according to the investors' wishes, improve the efficiency of the use of funds, and disclose financial information in time, so as to enhance their perception of financial fairness.
【作者单位】：安徽财经大学会计学院;四川大学商学院;上海财经大学国际工商管理学院;
【基金】：安徽省哲学社会科学规划青年项目“利益相关者视角下公募基金会财务绩效评价研究”(AHSKQ2017D06)
【分类号】：C912.2;F235

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