公共压力与公益基金会财务信息披露质量关系研究

The Relationship between the Public Pressure and the Financial Information Disclosure Quality of Charity Foundations

选用全国性公益基金会2011-2013年的数据为样本,探究公共压力与公益基金会财务信息披露质量的关系。研究发现:受益者压力能够显著提高基金会的财务信息披露质量。除此以外,不同属性的公益基金会财务信息披露质量的影响因素有所不同。对公募基金会而言,捐赠者压力小、政府资助压力小、志愿者压力大、教育类的财务信息披露质量高;对非公募基金会而言,媒体压力大、业务主管单位为民政部的财务信息披露质量高。

This paper selects 2011 -2013 national charity foundations as the research sample to explore the relationship between the public pressure and the Financial Information Disclosure Quality （FIDQ） of charity foundations. It shows that the determinants of FIDQ on Public Raising Foundations （PRF） and Non - public Raising Foundations （NPRF） are different except for the beneficiary pressure which has significantly positive effect on FIDQ of both PRF and NPRF. For PRF, low donor pressure and government funding pressure, great volunteer pressure, and educational PRF＇s FIDQ is high. For NPRF, powerful media pressure, and those in the charge of the Ministry of Civil Affairs have higher FIDQ than that of others.