非营利组织信息透明度改进研究——基于全国性基金会的经验证据

Study on the Improvement of Nonprofit Organization Transparency:Evidence from National Foundations

影响我国非营利性组织信息披露质量主要在于组织特征、外部治理与内部治理这三大因素。通过考察中国国情下的非营利组织,利用2010—2012年全国性基金会的数据为研究样本,可对影响我国非营利组织信息披露质量的这三大因素进行实证检验。实证检验结果表明,组织规模、管理效率和捐赠依赖度等组织特征、组织的政治联系等外部治理因素以及理事规模和平均年龄、监事规模和平均年龄等内部治理因素均会影响非营利组织信息披露质量。通过完善基金会自身建设和外部治理环境,明确非营利组织内部利益相关者的责任与义务,以及处理好政府与基金会的关系,有助于完善我国我国基金会的信息披露,促进基金会信息透明度的提升。

The three factors mainly affecting China＇s nonprofit organization transparency are organizational characteristics,external governance and internal governance. By investigating the nonprofit organizations under Chinese conditions and using the data from 2010-2012 national foundations as research samples,the three factors can be empirically tested. Empirical results show that the scale of the organization,management efficiency,donor dependency,political connection and other external governance factors and the scale,the average age of the board and supervisors and other internal factors will affect the quality of information disclosure of nonprofit organizations. The research proves that full consideration of governance factors of information disclosure quality is very important,and provides incremental contribution to the research and practice of information disclosure and governance of nonprofit organizations in China.