财经论丛
財經論叢
재경론총
Collected Essays On Finance and Economics
2015年
5期
58~66
,共null页
慈善组织 财务信息透明度 筹资效果 筹资类型
慈善組織 財務信息透明度 籌資效果 籌資類型
자선조직 재무신식투명도 주자효과 주자류형
charity organization; financial information transparency; financing effect; financing type
以2009-2012年间慈善组织公开披露的财务信息为样本,实证检验慈善组织财务信息透明度对捐赠收入的影响。研究结果表明,慈善组织财务信息透明度越高,越有可能获得较高的捐赠收入,增量财务信息透明度带来了增量捐赠收入,同时市场化进程并非影响捐赠收入的重要因素;进一步区分慈善组织的筹资类型后发现,非公募慈善组织的财务信息透明度较之公募慈善组织具有更强的筹资效应。
以2009-2012年間慈善組織公開披露的財務信息為樣本,實證檢驗慈善組織財務信息透明度對捐贈收入的影響。研究結果錶明,慈善組織財務信息透明度越高,越有可能穫得較高的捐贈收入,增量財務信息透明度帶來瞭增量捐贈收入,同時市場化進程併非影響捐贈收入的重要因素;進一步區分慈善組織的籌資類型後髮現,非公募慈善組織的財務信息透明度較之公募慈善組織具有更彊的籌資效應。
이2009-2012년간자선조직공개피로적재무신식위양본,실증검험자선조직재무신식투명도대연증수입적영향。연구결과표명,자선조직재무신식투명도월고,월유가능획득교고적연증수입,증량재무신식투명도대래료증량연증수입,동시시장화진정병비영향연증수입적중요인소;진일보구분자선조직적주자류형후발현,비공모자선조직적재무신식투명도교지공모자선조직구유경강적주자효응。
Based on the financial information publicly disclosed by the charity organizations in 2009 -2012, this paper conducts an empirical study of the influence of financial information transparency on the donation income of the charity organi- zations. The results show that those charity organizations with more transparent financial information are more likely to get higher donation income, that incremental financial information transparency can bring incremental donation income, and mar- ketization process is not an important factor that can affect the donation income. Furthermore, after distinguishing the fund-rai- sing types of charity organizations, we find that the financial information transparency of the non-public charity organizations has a stronger financing effect than that of the public charity organizations.
