摘要
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.
作者
杨佳譞
宋程成
YANG Jiaxuan;SONG Chengcheng(Department of Public Administration,Hangzhou City University,Hangzhou,Zhejiang 310015;School of Public Economics and Management,Shanghai University of Finance&Economics,Shanghai 200433)
出处
《管理现代化》
北大核心
2023年第3期72-79,共8页
Modernization of Management
基金
浙江省社科规划“党的二十大和省委十五届二次全会精神研究阐释”专项课题“健全新型慈善体系研究”
上海财经大学富国ESG研究院重点项目“ESG与社会治理”(2023110019)
上海财经大学中央高校基本科研业务费专项资金“中国社会企业发展研究:基于数量与质量的视角”(2021110443)。
关键词
公益基金会
管理成本
认知偏差
捐赠收入
Public Welfare Foundation
Management Cost
Cognitive Bias
Donation Income