| 莫蕾钰 洪成文 尤玉军.非公募大学基金会经营管理对捐资收入的影响分析[J].教育经济评论,2017,2(5):17-29 |
| 非公募大学基金会经营管理对捐资收入的影响分析 |
| An Analysis on the Impact of Operation Management on Donation Income in Non-Public Offering College Foundation |
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| DOI： |
| 中文关键词: 非公募大学基金会；捐赠收入；经营管理；信息披露 |
| 英文关键词: non-public offering college foundation; donation income; operation management; information disclosure |
| 基金项目:全国教育科学规划教育部青年课题：教育决策者的科研采信动力分析：基于知识管理的视角（EFA140356） |
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| 中文摘要: |
| 近年来，我国大学基金会的数量和资产都在快速增长，但持续发展还取决于其吸引捐赠收入的能力，如何通过改进经营策略来实现捐赠收入的增长对处于成长期的大学基金会来说至关重要。本研究对2014年我国407所非公募大学基金会经营管理数据进行计量分析发现，非公募大学基金会的捐赠收入与其透明指数、公益支出、收支比成正比，与其设立年限、投资收益成反比。为提高捐赠收入，非公募大学基金会应加强信息披露并拓展沟通及宣传渠道、维护均衡增长收支模式并引导募资规划永续性、创新治理方式并落实相关政策保障。 |
| 英文摘要: |
| The establishments and assets of college foundation had a rapid expansion in recent years. As its dominate income, donation of the foundation has determination on its persistent development, how to attract donation income from accordingly refining its operation management is crucial. This study analyzes operation management data from 407 non-public offering college foundations in 2014. Statistical analysis and regression modeling are used. We find that the donation income of non-public offering college foundation is positively associated with its Foundation Transparency Index (FTI), public expenditure, revenue and expenditure ratio, and negatively influenced by its years of establishments and investment income. In order to improve donation income, the foundation should strengthen information disclosure and expand communication and publicity channels, maintain a balanced growth and revenue model as well as sustainable development, innovate governance system and make sure policies be conscientiously implemented. |
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