非营利组织财务治理与财务信息披露关系的研究——基于上海浦东新区的小规模问卷调查研究

The Relationship between Financial Governance and Financial Information Disclosure in the NPOs:Based on the Small-Scale Questionnaire Investigation in Shanghai Pudong New Area

非营利组织的健康发展在构建和谐社会中起着重要的作用,但财务治理缺失和财务信息披露问题已经阻碍了非营利组织的正常发展。本文对上海市浦东新区部分非营利组织进行了一次小规模问卷调查,运用自抽样方法研究了非营利组织的财务治理与信息披露之间的关系。研究发现,非营利组织的财务治理与信息披露之间正相关,且理事会财务人员的数量显著增加了信息披露的可能性,降低了项目资助人和外部捐助者获取财务报告的难度;编制财务报告的频率和种类也增加了信息披露的可能性。但是监事会的财务人员的数量对信息披露的影响微弱。非营利组织的信息披露可以改善组织的筹资情况,尤其是外部捐助者获得财务信息的难易程度与组织是否能筹集到足够的资金之间显著正相关,但由于我国非营利组织的项目资助人主要是政府,所以项目资助人获取财务报告的难易程度与筹资情况之间的关系不显著。本文的研究不仅拓展了非营利组织财务的影响因素,而且丰富了非营利组织财务领域的文献。

In this paper, we organize a small-scale survey to study the NPOs in Shanghai Pudong new area. We use the bootstrap method to examine the relationship between the financial governance and the information disclosure. We find that good financial governance can help financial information disclosure. Also, the frequency and the types of the financial report have a positive impact on the financial information disclosure. The financial information disclosure of NPO can help them to raise fund, especially when the external donors can obtain the financial information. The research not only expands the factors that affect the NPO finance, but also enrich the papers in the field of the NPO finance.