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[1]刘丽珑,汪可莹.财务绩效与不同捐赠者捐赠行为关系的分析——基于基金会的实证研究 [J].厦门理工学院学报,2020,(2):26-32.[doi:1019697/jcnki16734432202002005]
　LIU Lilong,WANG Keying.An Empirical Study of Impact of Foundations Financial Performance on Donations [J].Journal of JOURNAL OF XIAMEN,2020,(2):26-32.[doi:1019697/jcnki16734432202002005]
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财务绩效与不同捐赠者捐赠行为关系的分析
——基于基金会的实证研究
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《厦门理工学院学报》[ISSN:1673-4432/CN:35-1289/Z]

卷:
期数:
2020年第2期
页码:
26-32
栏目:
经济●管理
出版日期:
2020-04-30

文章信息/Info

Title:
An Empirical Study of Impact of Foundations
Financial Performance on Donations
文章编号:
16734432(2020)02002607
作者:
刘丽珑; 汪可莹
厦门理工学院经济与管理学院，福建 厦门 361024
Author(s):
LIU Lilong; WANG Keying
School of Economics & Management, Xiamen University of Technology, Xiamen 361024, China
关键词:
财务绩效; 捐赠行为; 捐赠者; 基金会; 因子分析法
Keywords:
financial performance;  donation;  donor;  foundation;  factor analysis
分类号:
F2343C9137
DOI:
1019697/jcnki16734432202002005
文献标志码:
A
摘要:
为提高基金会捐赠收入，改善财务绩效，基于2011—2015年188家全国性基金会的财务数据，运用因子分析法构建绩效评价体系，分析基金会财务绩效与不同捐赠者捐赠行为的关系。结果表明：基金会的财务绩效水平对机构和个人的捐赠行为均会产生正向影响。但是不同捐赠者的反应并不完全相同，机构捐赠者的捐赠行为与基金会的运营能力和公益性呈明显的正相关，与基金会的财务风险性呈显著的负相关；个人捐赠者的捐赠行为深受基金会公益性影响，但与基金会的运营能力和财务风险性无明显的相关性。
Abstract:
A financial performance evaluation system based on factor analysis is built to explore the relationship between donations of different types and financial performance,using financial data from 188 national foundations between 2011 and 2015The results show that financial performance of foundations has a positive impact on donations of both institutions and individuals,though donors respond differently by type.Institutional donations are positively correlated with the operational ability and nonprofit natureoffoundations, and negatively correlated with the financial risk of the nonprofit organizations，while individual donations are strongly impacted by the nonprofit nature of the foundations but insignificantly correlated with the operational ability and financial risk of the foundations.

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备注/Memo

备注/Memo:
收稿日期：20191010修回日期：20200424
基金项目：福建省自然科学基金项目（2019J05125）；福建省中青年教师教育科研项目（JAS160385）
通信作者：刘丽珑，女，副教授，博士，研究方向为政府与非营利组织会计，E-mail:47174167@qq.com。
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