管理成本、认知偏差对公益基金会捐赠收入的影响研究

Research On The Impact Of Management Costs And Cognitive Biases On The Donation Income Of Public Welfare Foundations

本文使用RICF数据库中省级公益基金会年报数据与相关省份的统计年鉴数据,实证检验在不同的认知偏差因素作用下,基金会的管理成本对其获取捐赠收入的影响机理。研究发现,基金会的相对管理成本会更显著影响捐赠收入;在公益基金会认知程度更高的地区,辖区内基金会获得的捐赠收入越高;同时,认知程度能够正向调节基金会的相对管理成本对其获得捐赠收入的影响。据此,基金会应当根据该地区的公益慈善事业发展与捐赠者认知的状况,采取差异化的发展策略。

Using the annual report data of the Provincial Public Welfare Foundation in the RICF database and the statistical yearbook data of the relevant provinces,we found that the influence mechanism of the management cost of the foundation under different cognitive deviation factors.It is found that the relative management costs of the foundation has a more significant impact on donation income.In areas where the public welfare foundation is more aware of,the higher the donation income obtained by the foundation in the jurisdiction.The degree of cognition can positively regulate the impact of the relative management cost of foundations on their donation income at the same time Therefore,the foundation should adopt differentiated development strategies in accordance with the development of public welfare charity in the region and the cognition of donors.