摘要
我国基金会起步较晚,且具有较强的行政化色彩,在依靠组织自我管理的同时也会受到政府实施的间接管理,具有独特的“官民二重性”。本文以我国2006-2021年基金会为样本,从政府出资角度探讨了基金会背景对运营效率的影响。研究发现,相比于非政府背景基金会,政府背景基金会的运营效率更高。机制分析表明,政府背景通过提高基金会的内部治理水平对其运营效率产生了积极影响。进一步分析发现,在经济发展程度较低地区和没有海外捐赠收入的基金会中,政府背景对基金会运营效率的提升作用更为显著。经济后果分析表明,运营效率高的政府背景基金会能够获得更多的捐赠收入。本文深化了基金会与政府关系的认识,能够为政府参与非营利组织建设和发展提供理论指导和实证依据,为规范我国非营利组织治理、建设慈善社会提供政策建议和改革方向,具有较为重要的现实意义和理论价值。
Compared with developed countries,foundations in China started late and have intimate ties with government.While relying on self-management,foundations are also subject to indirect management from government.Using data of China's foundations from year 2006 to year 2021,this paper investigates the influence of foundation background on organizational efficiency,from the perspective of government funding.This paper documents that the efficiency of government background foundations is higher than other foundations.Mechanism analysis shows that the background of foundation affects the organizational efficiency by affecting its internal governance.Further analysis shows that the positive impact of government background on foundation efficiency is more pronounced in regions with lower levels of economic development and in foundations without foreign donation.The economic consequence analysis reveals that government background foundations with high efficiency can attract more donation.This paper deepens the understanding of the relationship between foundations and government.It can provide theoretical guidance and empirical evidence for the healthy development of foundations and provide political suggestions and reform directions for the govermance of non-profit organizations and the development of charitable society in China,which has practical significance and theoretical value.
出处
《会计研究》
CSSCI
北大核心
2024年第5期113-126,共14页
Accounting Research
基金
国家自然科学基金青年项目(72202014)的资助。
关键词
基金会
政府背景
运营效率
Foundations
Government Background
Efficiency
