中国基金会的管理与效率

IF 3.1 Q2 BUSINESS, FINANCE
Zheyu Lu, Zoey, Yuyu Zhang, Alexandra Williamson
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引用次数: 0

摘要

本研究探讨了治理对非营利组织效率的影响以及不同治理机制之间的关系。通过使用 2011 年至 2015 年 3496 个中国基金会的数据集,我们发现内部治理、外部捐赠者治理和外部治理环境与基金会的效率显著正相关。重要的是,这些治理机制之间存在替代关系。财务报告质量是治理影响效率的一个主要渠道。此外,治理与效率之间的正相关在小型基金会比大型基金会、非教育基金会比教育基金会中更为明显。这项研究为基金会通过加强内部和外部治理来提高效率提供了切实可行的指导,基金会的领导者、捐赠者和政策制定者都会对此感兴趣。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

Governance and efficiency in Chinese foundations

Governance and efficiency in Chinese foundations

This study examines the impact of governance on the efficiency of nonprofit organizations and the relationship among different governance mechanisms. Using a dataset of 3496 Chinese foundations from 2011 to 2015, we find that internal governance, external donor governance, and external governance environment are significantly and positively associated with foundations’ efficiency. Importantly, substitutional relationships exist among these governance mechanisms. Financial reporting quality is a major channel through which governance influences efficiency. Furthermore, the positive association between governance and efficiency is more pronounced for small foundations than for large ones and for noneducation-focused foundations than for education-focused ones. This study offers practical guidance for foundations to improve their efficiency by enhancing both internal and external governance and will be of interest to foundation leaders, donors, and policymakers.

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来源期刊
CiteScore
4.90
自引率
18.20%
发文量
27
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