论文部分内容阅读
本文以慈善基金会2005~2013年共12 994个样本,实证分析了我国慈善基金会内部控制质量的影响因素。实证结果表明,组织结构越复杂、资产规模越小、财务状况越差、成立年限越长的基金会,其内部控制质量越低;内部控制质量与理事会规模显著正相关,但与理事会会议召开次数和理事领取的薪酬不显著相关。本文对非营利组织内部控制质量影响因素的研究,不仅有助于引导我国公益慈善资源的有效使用,也为制定相关政策法规提供了依据。
In this paper, a total of 12 994 samples of Charity Foundation from 2005 to 2013 are used to empirically analyze the influencing factors of the quality of internal control of China’s charity foundation. The empirical results show that the quality of internal control is lower, the quality of internal control is lower. The quality of internal control is significantly and positively correlated with the size of the council. However, with the more complex organizational structure, the smaller the size of assets, the worse the financial status, the longer the foundation, There was no significant correlation between the number of meetings and the remuneration of directors. This paper studies the factors influencing the quality of internal control of nonprofit organizations, which not only helps to guide the effective use of public charitable resources in China, but also provides the basis for the formulation of relevant policies and regulations.