非营利组织在线信息披露质量影响因素分析--基于中国基金会的实证研究

Determining Factors in Online Information Disclosure of NGOs:A Chinese Foundation Case Study

互联网已经成为非营利组织进行信息披露的重要渠道,提升非营利组织在线信息披露质量对改善组织公信力至关重要。本文结合已有信息披露指标体系构建了在线信息披露质量评价指标体系,然后对我国基金会的在线信息披露质量进行了全面调查,并分别从组织策略、组织能力、组织治理及组织环境四个方面检验了影响非营利组织在线信息披露质量的主要因素。结果表明,中国基金会的在线信息披露质量总体不理想,组织基本信息的披露质量最好,而财务信息、项目信息和捐赠信息的披露质量较差。财力更大、理事会成员更多、组织管理效率更高、外部捐赠依赖度更大的全国性基金会在线信息披露质量更高。

Internet has become an important channel of information disclosure in nonprofit organizations. Enhancing online infor- mation disclosure is crucial to improve the organizations. Firstly, combined with the existing information disclosure in- dex system, this paper builds an online information disclosure system. Then, we conducted a full investigation to on- line information disclosure in Chinese Foundation. Finally, this paper examined determination to the online information disclosure quality from the organizational strategy, organizational capacity, organizational governance and organizational environment.