民政部年度检查在基金会治理中有效吗——来自中国的初步经验证据被引量：7

Can Government Annual Inspection Play an Effective Role in Charity Governance: Empirical Evidence from China

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摘要文章以中国全国性基金会为研究样本,对民政部年度检查与基金会绩效之间的关联进行研究。实证研究发现,基金会获得非完全合格年检结论后,捐赠收入显著下降,业务活动成本率显著提高,民政部年度检查有效发挥了治理效应。进一步研究发现,在非完全合格年检结论中,相比基本合格基金会,不合格基金会的捐赠收入并未更显著地下降,业务活动成本率并未更显著地提高,非完全合格年检结论类型对基金会的治理效应没有显著差异。研究为基金会年度检查的治理效应提供了经验证据,为提升整个基金会行业的治理水平提供启示和借鉴。 Empirical evidence shows that, after receiving unqualified annual review conclusions by Ministry of Civil Af- fairs, donation of charities will decrease more significantly, program ratio of charities will inerease more significantly. It suggests that annual inspection by Ministry of Civil Affairs will play governance function effectively. However, unqualified annual inspection conclusion types won＇t influence change of program ratio significantly, won＇t influence change of donation significantly. The paper gives empirical evidence for governance effect of charity government supervision, provides inspiration and impli- cation for the improvement of charity governance.

作者李晗汤胜左志刚

机构地区广东外语外贸大学会计学院

出处《中国经济问题》 CSSCI 北大核心 2016年第5期64-72,共9页 China Economic Studies

基金广东省高等教育"创新强校工程"项目(GWTP-BS-2014-18 GWTP-LH-2015-03) 广东省哲学社会科学规划项目(GD10YYJ08)的资助

关键词非营利组织基金会民政部年度检查治理 nonprofit organization charity Ministry of Civil Affairs government annual inspection governance

分类号 D632.9 [政治法律—中外政治制度]

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