审计在基金会治理中能够有效发挥作用吗?  

Can Audit Mechanism Play an Effective Role in the Charity?

作　　者：张立民[1,2] 曹丽梅[1] 李晗[1] 

机构地区：[1]中山大学管理学院 [2]北京交通大学经济管理学院

出　　处：《南开管理评论》2012年第2期92-100,共9页Nankai Business Review

基　　金：教育部人文社会科学研究青年项目(10YJCZH113)资助

摘　　要：本文以2005年至2009年中国全国基金会为样本,研究基金会捐赠收入与外部审计师选择之间的关系,即在中国慈善市场上,外部监督机制之一的外部审计是否具有治理效应及治理职能如何有效实现。实证结果表明:当基金会选择百强事务所审计时,能够有效实现审计的治理职能,吸引更多的捐赠者进行捐赠;当基金会选择民政部中标事务所审计时,不能有效实现审计的治理职能,从而不能显著增加捐赠收入。上述结论在一定程度上验证了在慈善市场中,外部审计具有治理效应,其有效治理效应依赖于高质量的审计。Charity donation is an important component of non-profit or- ganizations compared to public hospitals and schools. Empirical research of the audit mechanisms has important implications for non-profit orga- nizations. Foreign research results show that the charity also exist agency cost. In order to reduce internal agency cost, charity donation will be introducing external supervision mechanism, such as Audit Mechanism. Various external and internal management mechanism are not perfect, therefore, the current external audit may have an effective role. Using data from 2005 to 2009 of national charity in China, we analyze the relation- ship between external auditor selection and charity donation, that is, in China＇s charitable market, whether the governance role of external audit is effective and how it plays. We put the audit firm into two kinds： bidders of Ministry of Civil Affairs and national Big 100, investigation whose audit quality is higher and has an effective role. Empirical evidence suggests that, when charities select national Big100 as the auditors, the governance role of audit plays effectively, thus attracts more donators. When charities select successful bidders of Ministry of Civil Affairs as the auditors, the governance role of audit can＇t play effectively, thus won＇t increase dona- tion significantly. To some extent, the above conclusion suggests Gov- ernance effect of the external audit exists and its effects depends on the effective management of high quality audit, at the same time, the above conclusions can also be for the government regulation of charitable dona- tion and benefit the public who choose the reliable charity donation. From the above research, in order to improve China＇s audit market, we must keep reducing the gap with international audit, improve the auditing qual- ity and suggest that Ministry of Civil Affairs bidding audit firms should take audit quality as the primary of the evaluation standard.

关 键 词：慈善基金会 治理效应 审计师选择 捐赠收入 

分 类 号：F239.4[经济管理—会计学]