摘要
慈善基金会的政社分开问题是监管层和学术界共同关注的领域。本文以2006-2014年的基金会为样本,从会计信息质量角度对基金会社会化的经济后果进行了考察。实证结果表明:相较于非社会化基金会,社会化基金会的会计信息质量更高,考虑内生性问题后该结论仍然成立。分组检验的结果表明,仅当基金会所处地区的制度环境较差、属于地方性质的基金会、募资方式为公开募集、聘请了"非百强"会计师事务所进行审计时,社会化基金会与非社会化基金会的会计信息质量才会存在显著差异。本文的研究结论为我国健全慈善基金会的各项信息披露制度,促进慈善组织社会化转型提供了实证支持。
Separating the functions of the government from those of charitable foundations is a common concern of regulators and scholars.Taking the foundations from 2006 to 2014 as a sample,we investigated the economic consequences of socializing charitable foundations from the perspective of accounting information quality.Empirical results show that the accounting information quality of socialized foundations is higher than that of non-socialized ones.It is still tenable after endogeneity is taken into account.The results of cross-sectional test indicate that the difference between the accounting information quality of socialized and non-socialized foundations becomes more significant when their regional institutional environment is relatively bad,when they are local foundations,when they raise funds publicly,and when they fail to engage top-100 accounting firms in audits.The conclusion provides empirical support for China to improve the information disclosure systems of charitable foundations and to promote their socializing transformation.
出处
《会计研究》
CSSCI
北大核心
2020年第7期38-48,共11页
Accounting Research
基金
国家自然科学基金项目(71572101,71602112,91746117,71472113)
教育部人文社会科学重点研究基地重大课题(18JJD790010)的资助
关键词
慈善基金会
社会化
会计信息质量
Charitable Foundation
Socialization
Accounting Information Quality
