本文關鍵詞： 非營利組織 財務結果公平 財務信息公平 財務程序公平 捐贈意愿　出處：《上海財經(jīng)大學學報》2017年05期 　論文類型：期刊論文

【摘要】：近年來,我國非營利組織發(fā)展迅速,在經(jīng)濟社會發(fā)展的各個領域都發(fā)揮了重要作用。然而,現(xiàn)實中,非營利組織也存在很多諸如舞弊、貪腐、資金濫用、透明度不足等財務問題,嚴重挫傷了捐贈者的捐贈積極性,損害了出資人權益。個人捐贈者財務公平感知是他們對組織公平感知中與財務相關的部分,是一種主觀感受,對其捐贈金額、捐贈頻數(shù)等均產(chǎn)生一定影響,是許多非營利組織能否募集到足夠資金的關鍵因素。文章通過對非營利組織捐贈者調查,采用結構方程進行分析得出:財務結果公平直接影響個人對非營利組織的捐贈意愿,財務程序公平對捐贈意愿的直接影響不顯著,主要通過財務結果公平間接影響捐贈意愿,財務信息公平直接影響和通過財務程序公平與財務結果公平間接影響捐贈意愿。因此,為提升個人捐贈者捐贈意愿以籌集到更多資金,非營利組織應當按照出資人意愿妥善安排資金用途,提高資金使用效益,并及時披露財務信息,從而提升其財務公平感知。
[Abstract]:In recent years, China's non-profit organizations have developed rapidly and played an important role in all fields of economic and social development. However, in reality, there are also many non-profit organizations such as fraud, corruption, and misuse of funds. Financial problems, such as lack of transparency, seriously dampen donors' enthusiasm to donate and damage the rights and interests of investors. The perception of financial fairness of individual donors is a part of their perception of organizational fairness related to finance, which is a subjective feeling. The amount of donations, the frequency of donations and so on are the key factors for many non-profit organizations to raise sufficient funds. Through structural equation analysis, it is concluded that financial results equity directly affects individuals' willingness to donate to non-profit organizations, while financial procedure equity has no significant direct influence on donation willingness, mainly through financial results equity indirect influence on donation intention. Equity in financial information directly affects and indirectly affects the willingness to donate through fair financial procedures and equity in financial results. Therefore, in order to increase the willingness of individual donors to donate, Non-profit organizations should properly arrange the use of funds according to the investors' wishes, improve the efficiency of the use of funds, and disclose financial information in time, so as to enhance their perception of financial fairness.
【作者單位】： 安徽財經(jīng)大學會計學院;四川大學商學院;上海財經(jīng)大學國際工商管理學院;
【基金】：安徽省哲學社會科學規(guī)劃青年項目“利益相關者視角下公募基金會財務績效評價研究”(AHSKQ2017D06)
【分類號】：C912.2;F235

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本文編號：1513762