摘要
理事会作为公益基金会内部治理结构的核心,其具体特征必然会影响组织财务绩效,本文旨在探讨两者之间的关联。通过选取71家公益基金会样本,利用2个年度的数据对理事会特征与组织财务绩效进行组回归分析。结果表明,扩大理事会规模能够提高公益基金会的财政绩效和筹资能力;理事的平均年龄越高,越不利于筹资;理事会会议次数等其他特征变量对组织财务绩效变量的影响并不显著。结论的政策含义是:公益基金会应逐步通过健全理事会制度、完善内部治理结构来调动理事的积极性和发挥理事会的实质性作用,提高组织财务绩效。
By selecting 71 charitable foundations, this paper makes an empirical analysis on the relationship between the characters of the board and the financial performance of the charitable foundations. The results show that there are no signifi- cant correlations between the characteristics of board and charitable foundations financial performance except the board size and the average age of members, and does not verify the conclusions proposed by foreign scholars that some characters of board were significantly related to the financial performance of the charitable foundations. This also proves the view that the problems of board dummy and Personal Control present in the non-profit organization generally proposed by domestic scholars. The charitable foundations should mobilize the enthusiasm of the board members and unleash the real roles of the board through perfecting the institution of the board and improving the internal governance structure.
出处
《中国经济问题》
CSSCI
北大核心
2012年第1期84-91,共8页
China Economic Studies
基金
国家自然科学基金青年项目(70902075)
关键词
公益基金会治理
理事会
财务绩效
foundations governance
board
financial performance
