摘要
本文选取我国2016〜2018年公益基金会的相关数据,分析理事会成员的背景特征对基金会收入的影响。研究结果表明:理事会成员性别异质性越高,基金会收入越高,在当前的情况下,男性理事占比提高对组织收入有负向影响;理事会成员年龄异质性越高,基金会收入越高;理事会成员任期异质性与基金会收入正相关,平均任期提高对基金会收入有负向影响。区分基金会性质和募捐的地域范围后发现,性别异质性、年龄异质性与任期异质性能够促进非公募和地方性基金会组织收入的提高。本文的研究结论可以为基金会理事人员的选聘、管理以及进一步完善基金会治理机制提供理论参考。
This paper selects charity foundation data in China from 2016 to 2018,analyzes the influence of the background characteristics of council members on the income of foundations.The results show that the higher the gender heterogeneity of the council members,the higher the income of the foundation,under the current situation,the increase of the proportion of male directors has a negative impact on the income of the foundation;the higher the age heterogeneity of council members,the higher the income of foundation;the heterogeneity of director tenure is positively related to the income of foundation,and the increase of average tenure has a negative impact on the income of foundation.Distinguishing the nature and location of foundations,it is found that gender heterogeneity,age heterogeneity and tenure heterogeneity can promote the income of nonpublic and local foundations.The research can provide theoretical reference for the selection and management of foundation directors and further improvement of foundation governance mechanism.
作者
王伟红
崔竹青
刘婷
WANG Wei-hong;CUI Zhu-qing;LIU Ting
出处
《财务研究》
2020年第5期39-51,共13页
Finance Research
基金
国家社会科学基金项目(17BGL004)
山东省社会科学规划会计研究专项(16CICU09)
山东省自然科学基金项H(ZR2017MG025)
山东财经大学青年骨干教师境外研修重点支持计划。
关键词
公益基金会
理事会
背景特征
异质性
组织收入
charity foundation
council
background characteristics
heterogeneity
organization income