外部审计对慈善基金会财务绩效影响的实证研究
发布时间：2018-07-31 14:44
【摘要】：近年来,我国经济腾飞所带来的物质基础在全方位得提升人民生活水平和收入水平的同时,还使得民众从事慈善活动的能力大幅提升,从而很大程度上促进了各个慈善基金会的发展。基金会规模的不断壮大、影响力的不断增强极大得缓解了政府的压力,为公共服务和公共支出做出了极大的贡献,有利于社会的平稳及和谐。然而,以“郭美美”事件及“河南宋庆龄基金会”问题等为代表的一系列负面新闻撕开了基金会光鲜的“外衣”,揭露出我国慈善基金会在财务管理、资金使用等方面潜藏的问题,使得社会公众对于慈善基金会的信任瞬间崩塌,严重打击了基金会对于公信力的建设。在此背景下,越来越多的公众呼吁和要求基金会提升信息的透明程度,从财务情况、公益支出、经营成果等方面向社会公众披露财务绩效的相关情况,从而在公众的监督下开展工作。外部审计作为极为重要的外部监督机制和措施,其在规范和监督慈善基金会日常运营和公益工作中所发挥的作用逐渐受到公众的认可和重视。2012年11月,中国注册会计师协会颁布了《基金会财务报表审计指引》,旨在指导从事审计工作的人员更好的开展对于慈善基金会的审计,从而全方面得提升基金会审计相关工作的质量,确保外部审计可以对慈善基金会日常运营和慈善工作起到更好的监督和控制作用。同时,也使得外部审计对慈善机构财务绩效的影响更为显著,为本文的研究和分析提供了更为坚实的基础。本文选取了 2015年在中国民间组织管理局披露工作报告的198家基金会为样本,结合国内外现有的研究基础和我国慈善基金会所具备的特点,采用因子分析法构建了更为契合我国慈善基金会实际情况的财务绩效,并通过实证研究分析了外部审计是否对于慈善基金会财务绩效存在影响以及通过何种途径产生影响。通过实证检验,本文得出如下研究结论:(1)全国百强事务所可以很适当得作为高审计质量的代理变量,对慈善基金会财务绩效起到较为显著的影响;相比于全国百强事务所,由于全国五十强事务所具备的信誉和商誉更好,其很大程度上代表了更高的审计质量,从而能够对慈善基金会的财务绩效产生更为显著得影响;(2)外部审计通过影响反映受社会认可程度和接受捐赠数量的因子捐赠依赖度F1,对财务绩效产生影响。本文主要创新点在于:(1)结合国内外研究基础和我国慈善基金会特点,构建了更为完善、契合的慈善基金会财务绩效评价体系;(2)探索了外部审计与慈善基金会财务绩效关联性的内在机理,从一个全新的视角研究了如何帮助慈善基金会摆脱“资金约束”,全方位得提升财务管理水平、财务监督力度以及可持续发展能力;(3)现阶段国内关于慈善基金会的相关研究,绝大多数仅仅从理论角度进行了研究和论证,而本文则另辟蹊径,选取了实证研究这一角度,一定程度上对基金会研究体系起到了丰富和拓展的作用。
[Abstract]:In recent years, the material base brought by China's economic take-off has improved the people's living standard and income level in all directions, and has greatly promoted the ability of the people to engage in charitable activities, thus greatly promoting the development of various charitable foundations. The scale of the foundation has been growing and the influence has been greatly enhanced. However, a series of negative news, represented by the "Jocie Guo" event and the "Henan Song Qingling foundation" problem, tore out the bright "coat" of the foundation and revealed that the charitable foundation of our country is in financial management. In this context, more and more public appeals and demands to enhance the transparency of information, from the financial situation, public welfare expenditure, and management results to the society. Public disclosure of financial performance related to public supervision. External audit as an extremely important external supervision mechanism and measures, its role in regulating and supervising the daily operation and public welfare of the charity foundation is gradually recognized and valued by the public and the CPA in November,.2012. The audit guidelines for the financial statements of the foundation will be issued to guide the auditors to better carry out the audit of the charitable foundation, so as to improve the quality of the related work of the foundation audit in all aspects and ensure that the external audit can play a better role in supervising and controlling the daily operation and charity work of the charitable foundation. At the same time, the influence of external audit on the financial performance of charitable institutions is more significant, which provides a more solid foundation for the study and analysis of this article. This paper selects 198 foundations of the report of the disclosure of work in China's civil organization administration in 2015 as a sample, combined with the existing research foundation both at home and abroad and the charity foundation of our country. The financial performance of the charitable foundation in China is constructed by factor analysis, and the effect of external audit on the financial performance of charitable foundation is analyzed by the empirical study. Through the empirical test, the following conclusions are drawn: (1) 100%. Strong firms can be used as the proxy variables of high audit quality and have a significant impact on the financial performance of the charitable foundation. Compared with the national top 100 firms, the reputation and goodwill of the top fifty firms represent a higher audit quality to the charity foundation. The financial performance has a more significant impact; (2) external audit has an impact on financial performance through the influence of factor donation dependency F1 reflecting the degree of acceptance of social acceptance and the number of donations to receive donations. The main innovations of this paper are as follows: (1) combining the research foundation at home and abroad and the characteristics of China's kindness foundation, a more perfect and fit Ci Shanji is constructed. Jin Hui's financial performance evaluation system; (2) explore the internal mechanism of the relationship between the external audit and the charitable foundation's financial performance. From a new perspective, we study how to help the charitable foundation to get rid of the "capital constraints", improve the financial management level, the financial supervision and the sustainable development ability in all directions; (3) the current stage of domestic customs clearance. Most of the research on the charity foundation, the vast majority of the research and demonstration from the theoretical point of view, and this article is a new way to choose the perspective of empirical research, to a certain extent, to a certain extent the foundation of the foundation research system has played a rich and expanded role.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D632.9;F239.4
本文编号：2155915
[Abstract]:In recent years, the material base brought by China's economic take-off has improved the people's living standard and income level in all directions, and has greatly promoted the ability of the people to engage in charitable activities, thus greatly promoting the development of various charitable foundations. The scale of the foundation has been growing and the influence has been greatly enhanced. However, a series of negative news, represented by the "Jocie Guo" event and the "Henan Song Qingling foundation" problem, tore out the bright "coat" of the foundation and revealed that the charitable foundation of our country is in financial management. In this context, more and more public appeals and demands to enhance the transparency of information, from the financial situation, public welfare expenditure, and management results to the society. Public disclosure of financial performance related to public supervision. External audit as an extremely important external supervision mechanism and measures, its role in regulating and supervising the daily operation and public welfare of the charity foundation is gradually recognized and valued by the public and the CPA in November,.2012. The audit guidelines for the financial statements of the foundation will be issued to guide the auditors to better carry out the audit of the charitable foundation, so as to improve the quality of the related work of the foundation audit in all aspects and ensure that the external audit can play a better role in supervising and controlling the daily operation and charity work of the charitable foundation. At the same time, the influence of external audit on the financial performance of charitable institutions is more significant, which provides a more solid foundation for the study and analysis of this article. This paper selects 198 foundations of the report of the disclosure of work in China's civil organization administration in 2015 as a sample, combined with the existing research foundation both at home and abroad and the charity foundation of our country. The financial performance of the charitable foundation in China is constructed by factor analysis, and the effect of external audit on the financial performance of charitable foundation is analyzed by the empirical study. Through the empirical test, the following conclusions are drawn: (1) 100%. Strong firms can be used as the proxy variables of high audit quality and have a significant impact on the financial performance of the charitable foundation. Compared with the national top 100 firms, the reputation and goodwill of the top fifty firms represent a higher audit quality to the charity foundation. The financial performance has a more significant impact; (2) external audit has an impact on financial performance through the influence of factor donation dependency F1 reflecting the degree of acceptance of social acceptance and the number of donations to receive donations. The main innovations of this paper are as follows: (1) combining the research foundation at home and abroad and the characteristics of China's kindness foundation, a more perfect and fit Ci Shanji is constructed. Jin Hui's financial performance evaluation system; (2) explore the internal mechanism of the relationship between the external audit and the charitable foundation's financial performance. From a new perspective, we study how to help the charitable foundation to get rid of the "capital constraints", improve the financial management level, the financial supervision and the sustainable development ability in all directions; (3) the current stage of domestic customs clearance. Most of the research on the charity foundation, the vast majority of the research and demonstration from the theoretical point of view, and this article is a new way to choose the perspective of empirical research, to a certain extent, to a certain extent the foundation of the foundation research system has played a rich and expanded role.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D632.9;F239.4
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