摘要
以全国性基金会为研究样本,对理事会规模、监事会规模、负责人政治联系、理事会会议次数等内部治理特征与基金会绩效之间的关联性进行研究。研究发现:理事会规模越大越能显著提高基金会业务活动绩效、管理绩效和筹资绩效,理事会作为基金会内部治理机制之一能够较好地发挥效应;但作为基金会内部监督主体的监事会,其规模与较高的基金会绩效不显著相关,其治理职能面临弱化的窘境;负责人政治联系、理事会会议次数等内部治理特征与较高的基金会绩效并不显著相关。为此建议让社会公众代表进入监事会,来提高监事会的独立性、志愿性和专业性;由主要捐赠者亲自委派监事,强化监督动机,降低代理成本。
By using samples of national foundations,we analyze the relationship between internal governance characteristics and foundation effectiveness.Empirical studies find that large board can enhance the program effectiveness,managerial effectiveness and fundraising effectiveness significantly.We also find the size of supervision committee is irrelative to foundation effectiveness,facing weakened governance function dilemma.Meanwhile,political relationship of leaders,number of board meetings do not support our hypotheses,these internal governance characteristics are not related to foundation effectiveness.Supervision committee is the main governance body of foundations.In order to improve its governance effectiveness,we advise that public representatives enter supervision committee,or supervision committee members should be appointed by main donators.We hope our research will give implications and suggestions for the improvement of nonprofit organization governance.
出处
《审计与经济研究》
CSSCI
北大核心
2013年第2期79-88,共10页
Journal of Audit & Economics
基金
教育部人文社会科学研究青年项目(10YJCZH113)
关键词
非营利组织
基金会管理
内部治理机制
绩效管理
理事会规模
监事会规模
nonprofit organization
foundation management
internal governance of foundation system
performance control
size of board of administration
size of board of supervisors
