發(fā)布時間：2018-04-01 20:24

  本文選題：基金會　切入點：內(nèi)部治理　出處：《東北財經(jīng)大學(xué)》2014年碩士論文

【摘要】：公信力是基金會的重要聲譽(yù)支撐,近年來由于一系列的慈善丑聞事件嚴(yán)重的影響了基金會的聲譽(yù),對基金會的發(fā)展產(chǎn)生了影響,人們也對基金會的信任日益下降,同時對基金會透明度的關(guān)注不斷高漲,所以從提高基金會透明度的角度來提升公信力迫在眉睫,從法律法規(guī)的建設(shè)上來講,《基金會信息管理條例》,《基金會信息公布辦法》等法規(guī)已從法律方面對基金會信息披露做出了相應(yīng)的要求,從基金會的內(nèi)部自身環(huán)境來看,基金會內(nèi)部治理的好壞對基金會信息透明度水平有著密切的影響,因為完善的內(nèi)部治理可以幫助基金會有效的監(jiān)督和制約經(jīng)營者,保護(hù)包括捐贈者,受贈者,社會群眾在內(nèi)的利益相關(guān)者的利益不受侵害,從而提高組織信息的透明度。所以本文試從基金會內(nèi)部治理角度探求其對基金會信息透明度的影響。 基金會中心網(wǎng)自2012年8月開始,依據(jù)公開,科學(xué),民間,發(fā)展,國際性等原則,向840位基金會領(lǐng)導(dǎo)人和290多位企業(yè)、國際機(jī)構(gòu)、學(xué)術(shù)專家、意見領(lǐng)袖等組成的公眾代表開放了中基透明指數(shù)FTI平臺,該透明指數(shù)體系包括基金會的基本信息、財務(wù)信息、項目信息、捐贈信息等共60項,滿分為129.4分,這個指數(shù)能夠幫助基金會根據(jù)標(biāo)準(zhǔn)增強(qiáng)自身透明度,并了解自己的信息公開程度在行業(yè)內(nèi)的位置,也可以幫助公眾以透明指數(shù)作為捐贈參考,從而促進(jìn)慈善行業(yè)增強(qiáng)透明度和公信力。本文依據(jù)該中心發(fā)布的中基透明指數(shù)FTI為依據(jù),運用分類隨機(jī)抽樣方法隨機(jī)選取了98家基金會作為樣本,通過相關(guān)性分析和多元回歸分析檢驗,對文章提出的各假設(shè)以及相關(guān)控制變量都得到驗證,以此得出基金會內(nèi)部治理因素對基金會的信息透明度有著多方面的影響。 結(jié)合理論分析和實證研究的結(jié)果,本文最后從建立合理的內(nèi)部報酬激勵機(jī)制,擴(kuò)大利益相關(guān)者在監(jiān)事會中的比例以及發(fā)展整體治理理念等三方面提出了完善內(nèi)部治理機(jī)制的相關(guān)建議。
[Abstract]:Credibility is the foundation's important reputation support. In recent years, because of a series of charitable scandals, the foundation's reputation has been seriously affected, which has had an impact on the foundation's development, and people's trust in the foundation is declining day by day.At the same time, the concern about the transparency of the foundation is rising, so it is urgent to enhance the credibility of the foundation from the perspective of increasing the transparency of the foundation.In terms of the construction of laws and regulations, the regulations on Foundation Information Management and the measures for the publication of Foundation Information have made corresponding requirements for the disclosure of Foundation information from the legal aspect. From the perspective of the internal environment of the Foundation,The quality of the internal governance of the foundation has a close impact on the level of transparency of the foundation information, because a sound internal governance can help the foundation to effectively supervise and restrict the operators, protect including donors and grantees.The interests of stakeholders, including the masses, are not infringed, thus enhancing the transparency of organizational information.Therefore, this paper tries to explore its impact on the foundation information transparency from the perspective of foundation internal governance.Since August 2012, based on the principles of openness, science, civil society, development, and internationalism, the network of foundations has reached 840 Foundation leaders and more than 290 corporate, international institutions, academic experts, etc.Public representatives, including opinion leaders, have opened the FTI platform, which includes the foundation's basic information, financial information, project information, donation information, etc., with a full score of 129.4.This index can help the foundation to increase its transparency according to the criteria, and understand the extent of its information disclosure in the industry. It can also help the public to use the transparency index as a reference for donations.Thus promoting the charity industry to enhance transparency and credibility.According to the FTI published by the center, 98 foundations were randomly selected by the method of classified random sampling, and the correlation analysis and multivariate regression analysis were carried out.All the hypotheses and related control variables proposed in this paper are verified, and it is concluded that the internal governance factors of the foundation have many influences on the information transparency of the foundation.Combined with the theoretical analysis and empirical research results, this paper finally from the establishment of a reasonable internal reward incentive mechanism,Expanding the proportion of stakeholders in the board of supervisors and developing the concept of overall governance, this paper puts forward the relevant suggestions to improve the internal governance mechanism.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F235

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本文編號：1697168