营利性行为损害民间组织公益绩效吗?——基于公募基金会面板数据的实证分析  

Does Seeking Profits Behavior Damage Performance of Public-benefit Projects of Civil Non-profit Organizations?

作　　者：张思强[1,2] 朱学义[1] ZHANG Si-qiang;ZHU Xue-yi(School of Management,China University of Mining and Technology,Xuzhou 221116,China;College of Economics and Management,Yancheng Institute of Technology,Yancheng 224051,China)

机构地区：[1]中国矿业大学管理学院,江苏徐州221116 [2]盐城工学院经济管理学院,江苏盐城224051

出　　处：《华东经济管理》2019年第1期42-50,共9页East China Economic Management

基　　金：国家社会科学基金项目(15BGL219);教育部人文社会科学规划基金项目(13YJA630132)

摘　　要：文章基于民政部登记管理的公募基金会2011-2017年面板数据,对服务收费、资本投资、偶然性所得、净资产积累和薪酬市场化等5个营利方式变量和业绩、效率和效果等3个公益绩效变量之间的关系进行了回归分析。研究结果表明,除偶然性所得与社会捐赠者评价呈不显著反向变动外,其他营利方式与民间组织公益绩效均呈同向变动,其中,净资产积累、薪酬市场化对公益绩效各维度均有显著的正向影响。文章从营利方式与公益绩效的关系上研究民间组织营利性行为的合理性和正当性,其研究视角有一定的创新性。Based on the panel data from 2011 to 2017 of public-raising foundations registered with and managed by the Minis.try of Civil Affairs,the regression analysis is carried out on the relationship between five profit-making methods variables,in.cluding service charging,capital investment,occasional profits,net asset accumulation and salary marketization,and three public-benefit performance variables,including achievements,efficiency and effect.The research results show that occasional profits has no significant negative impact on the evaluation of social donors,and other profit-making methods have the positive impacts on the public–benefit performance of civil non-profit organizations,among which the net asset accumulation and the salary marketization have the significant positive impacts on each dimension of the public-benefit projects performance.This paper carries out the research on the rationality and justifiability of seeking profits behavior of civil non-profit organizations from the perspective of the relationship between the profit-making methods and the public-benefit projects performance,which shows the innovation on the research angle.

关 键 词：民间组织 营利性行为 公益绩效 营利方式 营利强度 

分 类 号：F062.6[经济管理—政治经济学]