發(fā)布時間：2018-06-06 13:22

  本文選題：基金會 + 監(jiān)事會　； 參考：《湖南大學》2014年碩士論文

【摘要】：近年來，，隨著社會意識的增強及政府權(quán)力的下放，非營利組織數(shù)量飛速增長，關(guān)注度持續(xù)升溫。然而，非營利組織在發(fā)展壯大的同時，不可避免地暴露出公款私用、透明度低等相關(guān)問題。通過梳理不難發(fā)現(xiàn)，非營利組織缺乏有效的組織內(nèi)部監(jiān)督，是導致其運作出現(xiàn)漏洞的重要原因之一。自監(jiān)事會制度作為我國非營利組織內(nèi)部監(jiān)督機構(gòu)實施以來，雖對規(guī)范組織內(nèi)部管理起到了一定積極作用，但監(jiān)事會并未能如愿完整履行其職能及義務，仍存在監(jiān)事職責與權(quán)力不相匹配等情況。 為探究監(jiān)事會的實際作用，結(jié)合我國非營利組織的現(xiàn)實情況，找出影響其有效性發(fā)揮的治理要因，選取了公益基金會作為典型代表，提出五組假設，以基金會中心網(wǎng)披露的120例基金會樣本為數(shù)據(jù)資料，以分權(quán)制衡理論、委托代理理論、經(jīng)濟人假設理論等為研究基礎(chǔ)，運用描述性統(tǒng)計分析，關(guān)系檢驗以及逐步回歸分析等實證方法，旨在探討監(jiān)事會內(nèi)部特征中監(jiān)事年齡、監(jiān)事會規(guī)模、監(jiān)事會會議次數(shù)、外部監(jiān)事比例與監(jiān)事性別多樣性因子等五個層面與財務治理因子的內(nèi)在關(guān)系。 研究發(fā)現(xiàn)，監(jiān)事會特征五組因子對非營利組織財務治理的影響呈現(xiàn)不同程度的差異。其中外部監(jiān)事人員比例與非營利組織財務治理呈現(xiàn)顯著相關(guān)性，監(jiān)事年齡、監(jiān)事規(guī)模及監(jiān)事會會議次數(shù)對非營利組織財務治理的影響不顯著，而監(jiān)事性別多樣性對非營利組織財務治理的影響則與假設相左。 根據(jù)研究結(jié)果，要從根本上打破阻礙非營利組織健康發(fā)展的重要瓶頸，必須從完善組織內(nèi)部治理特征入手。為此提出提高外部監(jiān)事的人員比例、培養(yǎng)監(jiān)事人員專業(yè)素質(zhì)、準確定位監(jiān)事會角色以及適當借鑒國外監(jiān)管機制等具體建議，以供參考。
[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.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F235

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本文編號：1986682