【摘要】：近年來(lái),慈善事業(yè)的信息披露問(wèn)題備受矚目。慈善組織內(nèi)部專業(yè)人員薪酬水平和披露情況存在諸多問(wèn)題。部分基金會(huì)自愿披露了管理層薪酬情況。文章對(duì)2010—2014年基金會(huì)中心網(wǎng)中國(guó)基金會(huì)透明指數(shù)(FTI)排名前100家的基金會(huì)進(jìn)行分析。研究發(fā)現(xiàn),按照基金會(huì)性質(zhì)分析,自愿披露的基金會(huì)中,公募基金會(huì)的數(shù)量明顯多于非公募基金會(huì);按照行業(yè)分析,自愿披露的基金會(huì)集中于教育和扶弱濟(jì)貧等行業(yè);不同年份基金會(huì)管理層薪酬數(shù)額波動(dòng)幅度較大。建議政府制定基金會(huì)披露薪酬的相關(guān)制度,并對(duì)管理層薪酬提供合理制度保障,以此促進(jìn)我國(guó)慈善事業(yè)的良性健康發(fā)展。
[Abstract]:In recent years, the information disclosure of philanthropy has attracted much attention. There are many problems in the salary level and disclosure of professionals in charitable organizations. Some foundations voluntarily disclosed management compensation. This paper analyzes the top 100 foundations in the transparency index (FTI) of China Foundation Center Network from 2010 to 2014. According to the analysis of the nature of the foundation, the number of public funds disclosed voluntarily is obviously more than that of the non-public funds. According to the industry analysis, the voluntarily disclosed funds are concentrated in the industries such as education and helping the weak to help the poor. The salary amount of the management of the foundation fluctuates greatly in different years. It is suggested that the government should formulate the relevant system of foundation disclosure compensation and provide reasonable institutional protection for management compensation, so as to promote the healthy and healthy development of philanthropy in our country.
【作者單位】： 中華女子學(xué)院;北京東方財(cái)蘊(yùn)金融信息服務(wù)有限公司;
【基金】：中華女子學(xué)院2016年度校級(jí)重大課題“中國(guó)慈善組織審計(jì)質(zhì)量現(xiàn)狀研究”(2016-01002)
【分類號(hào)】：D632.9
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本文編號(hào)：2515716