透明的口袋何以可能?互联网慈善筹款项目信息披露的实证研究

How are Glass Pockets Possible?An Empirical Study on Information Disclosure of Online Charitable Crowdfunding Projects

在着力发挥慈善和第三次分配作用的背景下,公开透明的慈善资源配置有利于加强社会组织公信力。基于8701个互联网慈善筹款项目的资料,本文分析了社会组织募捐项目透明度的影响因素和机制。研究发现,社会组织项目信息披露程度较低,但是非公募组织的信息披露程度高于公募组织。筹款文案特征和募捐绩效(捐赠收入和人次)形塑了社会组织的信息披露策略。同时,募捐绩效对公募组织和非公募组织的项目透明度具有不同的影响。

In the context of promoting philanthropy and tertiary distribution,the deployment of charitable resources in an open and transparent manner is benefi cial for improving the credibility of social organizations and avoiding voluntary failure.Based on data from 8,701 Tencent Lejuan crowdfunding projects for charitable causes,this study investigated the antecedents and underlying mechanisms of project transparency among social organizations.It found that the overall transparency of projects was low,but non-public fundraising organizations disclosed more information than public fundraising organizations.Campaign description and fundraising performance,indexed by donation and the number of contributions,shaped information disclosure strategies of social organizations.However,fundraising performance was differentially associated with project transparency in public and non-public fundraising organizations.