發(fā)布時間：2018-03-24 12:10

  本文選題：慈善組織　切入點：財務(wù)績效　出處：《東北財經(jīng)大學》2014年碩士論文

【摘要】：慈善組織對我國社會穩(wěn)定與發(fā)展起到了積極的作用,但是慈善組織發(fā)展至今也存在諸多問題,近年來我國慈善組織丑聞頻發(fā),更是表明了改善我國慈善組織治理的迫切性。目前,‘慈善組織的研究包括信息披露、監(jiān)管機制、立法、公信力等方面,而甚少有研究從理事會的角度出發(fā)。理事會是慈善組織內(nèi)部治理的核心機制,決定組織重大事務(wù),如制定組織章程、制定年度工作計劃,審核批準基金會具體活動,制定財務(wù)預(yù)算方案,監(jiān)督內(nèi)部管理,決定人事任免等。理事會職能履行效率將影響慈善組織的決策和運作效率,從而影響組織績效的提高,因此慈善組織理事會特征如何影響組織績效是研究慈善組織治理的關(guān)鍵。但是由于組織績效評價的主觀性以及慈善組織數(shù)據(jù)難以獲取,慈善組織理事會特征與組織績效關(guān)系難以進行實證研究。而財務(wù)績效數(shù)據(jù)容易獲取,并且財務(wù)績效相對組織績效更具有客觀性、準確性和可比性。因此,本文試圖研究慈善組織理事會特征與其財務(wù)績效的關(guān)系,探討改善慈善組織財務(wù)績效的途徑。 從本文結(jié)構(gòu)來看,主要包括以下五個部分： 第一部分介紹了選題的背景和意義以及國內(nèi)外研究現(xiàn)狀,總結(jié)了本文研究的內(nèi)容及方法。 第二部分是慈善組織概念介紹及理論探源。首先,介紹了慈善組織的起源及特征,對慈善組織進行了分類,回顧了理事會制度的發(fā)展歷程,并研究了我國慈善組織發(fā)展現(xiàn)狀。然后,根據(jù)相關(guān)組織理論(資源依賴理論、委托代理理論、群體決策理論)分析了慈善組織理事會的重要職能及其對財務(wù)績效的影響。 第三部分是本文研究設(shè)計部分。首先,對慈善組織理事會特征與財務(wù)績效關(guān)系進行理論分析,并提出假設(shè)。然后,選取理事會核心特征,構(gòu)建理事會特征的關(guān)鍵維度。最后,引用朱宇(2009)的財務(wù)績效評價體系及模糊綜合評價方法對我國慈善組織財務(wù)績效進行評價并排名。 第四部分是對理事會特征與財務(wù)績效關(guān)系進行了實證檢驗及分析,并且為更好地解釋兩者關(guān)系,本文分別從財務(wù)績效的四個維度(非營利性、籌資能力、營運能力、發(fā)展能力)進行了實證檢驗并分析。 最后一部分總結(jié)了全文的研究結(jié)果,提出了改善我國慈善組織理事會治理的一些建議,同時提出了本文研究的不足與未來研究方向。 本文的所做的積極探索在于：首先,運用相對科學合理的方法對慈善組織財務(wù)績效進行了評分和排名；其次,對我國慈善組織理事會特征及財務(wù)績效關(guān)系進行實證研究,改進了已有描述性研究的不足,同時為我國慈善組織建設(shè)提供借鑒。
[Abstract]:Charitable organizations have played a positive role in the social stability and development of our country. However, there are still many problems in the development of charitable organizations. In recent years, there have been frequent scandals of charitable organizations in our country. It also shows the urgency of improving the governance of charitable organizations in China. At present, research on charitable organizations includes information disclosure, regulatory mechanisms, legislation, credibility, and so on. However, very few studies have been conducted from the perspective of the Council. The Council is the core mechanism for the internal governance of charitable organizations. It decides on major organizational matters, such as formulating articles of association, drawing up annual work plans, examining and approving specific activities of the Foundation. Formulate financial budget plans, supervise internal management, decide on appointment and removal of personnel, etc. The efficiency of the performance of the Board of Directors will affect the decision-making and operational efficiency of charitable organizations, thereby affecting the improvement of organizational performance. Therefore, how the characteristics of the Council of Charitable organizations affect the organizational performance is the key to the study of the governance of charitable organizations, but because of the subjectivity of the evaluation of organizational performance and the difficulty of obtaining the data of charity organizations, It is difficult to make an empirical study on the relationship between the characteristics of the Council of Charitable organizations and the organizational performance. However, the financial performance data are easy to obtain, and the financial performance is more objective, accurate and comparable than the organizational performance. This paper attempts to study the relationship between the characteristics of the Council of Charitable organizations and its financial performance, and to explore the ways to improve the financial performance of charitable organizations. From the structure of this paper, it mainly includes the following five parts:. The first part introduces the background and significance of the topic and the research status at home and abroad, summarizes the content and methods of this study. The second part introduces the concept and theory of charity organization. Firstly, it introduces the origin and characteristics of charity organization, classifies the charity organization, and reviews the development course of the council system. Then, according to the related organization theory (resource dependence theory, principal-agent theory, group decision theory), this paper analyzes the important function of charity organization board and its influence on financial performance. The third part is the research and design part of this paper. Firstly, the relationship between the board characteristics of charitable organizations and financial performance is theoretically analyzed and hypothesized. Then, the key dimensions of the board characteristics are constructed by selecting the core features of the board. The financial performance evaluation system and fuzzy comprehensive evaluation method of Zhu Yu-yuan (2009) are used to evaluate and rank the financial performance of charitable organizations in China. The fourth part is the empirical test and analysis of the relationship between the characteristics of the Board and financial performance, and in order to better explain the relationship between the two, this paper respectively from the four dimensions of financial performance (non-profit, fund-raising capacity, operating capacity), Development capacity) has carried on the demonstration test and the analysis. The last part summarizes the research results of the full text, puts forward some suggestions to improve the governance of the Council of Charitable organizations in China, and puts forward the deficiency of this study and the direction of future research at the same time. The positive exploration of this paper lies in: first, using relatively scientific and reasonable methods to score and rank the financial performance of charitable organizations; secondly, empirical research on the relationship between the Council characteristics and financial performance of charitable organizations in China. It improves the shortcomings of the existing descriptive research and provides reference for the construction of charity organizations in China.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D632.9

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本文編號：1658232