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文章以中国全国性基金会为研究样本,对民政部年度检查与基金会绩效之间的关联进行研究。实证研究发现,基金会获得非完全合格年检结论后,捐赠收入显著下降,业务活动成本率显著提高,民政部年度检查有效发挥了治理效应。进一步研究发现,在非完全合格年检结论中,相比基本合格基金会,不合格基金会的捐赠收入并未更显著地下降,业务活动成本率并未更显著地提高,非完全合格年检结论类型对基金会的治理效应没有显著差异。研究为基金会年度检查的治理效应提供了经验证据,为提升整个基金会行业的治理水平提供启示和借鉴。
Based on a sample of China’s national foundations, the article studies the relationship between the annual inspection conducted by the Ministry of Civil Affairs and the performance of foundations. The empirical study found that, after the foundation received the non-fully qualified annual inspection conclusion, the donation income dropped significantly, the cost rate of business activities increased significantly, and the annual inspection of the Ministry of Civil Affairs effectively played a governance effect. Further study found that in the non-fully qualified annual inspection conclusion, the donation income of the unqualified foundation did not decrease significantly more than the basic qualified foundation, and the cost rate of business activities did not increase significantly. The type of non-fully qualified annual inspection conclusion There was no significant difference in the governance effects of the Foundation. The research provides empirical evidence for the governance effect of the foundation annual inspection and provides enlightenment and reference for improving the governance level of the foundation industry.