互联网普及、线上政务与“抗疫”非营利性组织的信息披露质量——基于居家隔离情境下“两微一端”信息披露的经验证据

Internet Popularization,Online Government and the Quality of Information Disclosure of“Anti-epidemic”Charity Organizations:Empirical Evidences Based on the Information Disclosure in the Home Isolation Situation

当社会公共危机发生时,非营利组织的信息披露显得至关重要。本文以新冠肺炎早期(2020年1月11日至2月19日之间)各地区官方指定非营利性组织为研究对象,实证检验了互联网普及率对抗疫款物信息披露的影响及其作用机制。研究发现,地区互联网普及率能够显著促进非营利组织的信息披露质量提升。进一步研究发现,非营利性组织的“两微一端体系”(微信公众号、官方微博和官方网站)越健全,则上述关系越明显;互联网普及率在疫情上升阶段对非营利组织信息披露质量的促进作用更大,但是在疫情下降阶段的促进作用有限。本文的结论有助于进一步认识抗疫款物的信息披露规律,推动披露者、使用者、监管者对本地官方指定非营利性组织的共同治理。

When the social public crisis occurs,the information disclosure of non-profit organizations become extremely crucial of public concerns.In this paper,the early stage of COVID-19(from January 11 to February 19,2020)was taken as the research object,and the impact of Internet penetration rate on the information disclosure was tested.It is found that the penetration rate of regional Internet can significantly improve the quality of information disclosure of non-profit organizations.Further research found that the more complete the“WeChat,microblog and official website”of charity organizations,the more obvious the above relationship was.The Internet penetration rate has a greater promoting effect on the quality of information disclosure of non-profit organizations in the rising stage of the epidemic,but a limited promoting effect in the declining stage of the epidemic.The conclusion of this paper is helpful to further understand the information disclosure of charity,and to promote the governance by charitable organizations,users and regulators.