摘要
高校基金会作为捐赠主体和受助主体的媒介,促进了社会资源在教育领域的优化配置,而获取更多的捐赠收入有利于其组织目标的实现及其持续稳定的发展。本文采用相关性分析和线性回归分析方法研究影响高校基金会获赠能力的因素。研究表明,高校基金会获赠能力与其信息披露质量正相关,与公益能力负相关,同时基金会的组织规模、募集范围、社会影响力对基金会获取捐赠收入有重要影响。今后可以通过加强信息披露与监管、拓展业务范围、提高资金使用效率、增强社会公信力等途径,进一步增强高校基金会的获赠能力,以获得更多的捐赠资金,更好地实现组织目标。
As the medium of donors and recipients,university foundations promote the rationalization of education resources.More donation incomes contribute to the achievement of organizational goals,while the mission of serving the public requires them to enhance transparency and establish the system of information disclosure.This paper takes the University Foundation as the research object,and uses regression analysis to explain the relationship between the information disclosure and the donation income of university foundations.The research shows that the degree of information disclosure and the donation income of university foundations are positively correlated,the scope and social influence of foundations have an important impact on their donation income.In the future,through strengthening information disclosure and supervision,expanding the scope of business,improving the use efficiency of funds,and improving social credibility,we can further enhance the gift ability of university foundations and better achieve organizational goals.
作者
石争光
李宇立
SHI Zhengguang;LI Yuli(Chaohu University,Hefei 238000,China;Xinjiang University of Finance and Economics,Urumqi 830012,China)
出处
《新疆财经大学学报》
2020年第1期47-55,共9页
Journal of Xinjiang University of Finance & Economics
基金
国家自然科学基金项目“公益基金组织运行中的‘伪效率’问题研究”(71864033)
关键词
高校基金会
获赠能力
捐赠收入
公益基金会
university foundations
ability to get donations
donation income
public welfare foundation