媒体监督能影响基金会绩效吗？--来自我国的初步经验证据  

Can Media Supervision Play an Effective Role in Charity Performance?——Empirical evidence from China

作　　者：李晗[1] 张立民[2] 汤胜[1] 

机构地区：[1]广东外语外贸大学会计学院,邮政编码510006 [2]北京交通大学经济管理学院

出　　处：《审计研究》2015年第2期72-80,共9页Auditing Research

基　　金：广东省高等教育“创新强校工程”项目“基于委托代理和资源依赖视角的基金会政府监管与组织绩效研究”(项目批准号:GWTP-BS-2014-18)的阶段性成果

摘　　要：与发达国家相比,我国基金会尚处于发展的初级阶段,理论界和实务界对其治理机制的关注度不高,规范研究较少,实证研究尤为匮乏。该研究以我国全国性基金会为样本,对媒体监督与基金会绩效之间的关联进行研究。实证研究发现,受到媒体负面报道后,基金会筹资绩效受到负面影响,捐赠收入显著下降。受到媒体负面报道后,基金会将更多的资金和精力投向公益活动,业务活动成本率显著提高。进一步测试发现,相对于声誉低的基金会,声誉高的基金会绩效变化受到媒体负面报道的影响更大。该研究验证了媒体监督在我国基金会中能够有效发挥治理效应,从而引导资源有效配置,缓解委托代理问题。Compared with western countries, the development of nonprofit organization in China is still in the begin- ning stage. People pay little attention to it, and normative research is inadequate, empirical research is particularly scarce. This paper takes national charities as the samples, conducts research on the relationship between media su- pervision and organizational performance. Empirical evidence shows that, after being negatively reported by media, donation will decrease more significantly. After being negatively reported by media, charities will improve their per- formance under pressure, program ratio will increase more significantly. Further test finds that, compared with low reputation charity, the performance of high reputation charity will change dramatically after being negatively reported by media. The findings indicate that media supervision can play an effective role in charity performance,thus be a- ble to guide effective resource allocation, alleviate agency problem.

关 键 词：基金会 慈善组织 媒体监督 

分 类 号：D632.9[政治法律—政治学] G206[政治法律—中外政治制度]