公益基金会运行效率:基于因子分析的探索性研究

doi:10.16716/j.cnki.65-1030/f.2017.06.003

新疆财经 ›› 2017,Issue (6): 21-29.doi: 10.16716/j.cnki.65-1030/f.2017.06.003

公益基金会运行效率:基于因子分析的探索性研究

李宇立, 瑞那提·依拉也提, 吴洋

新疆财经大学会计学院,新疆乌鲁木齐 830012

收稿日期:2017-11-10 出版日期:2017-12-25 发布日期:2020-11-17
作者简介:李宇立(1976-),女,教授,博士,研究方向:组织治理与内部控制;瑞那提·依拉也提(1992-),男,硕士研究生,研究方向:内部控制与审计;吴洋(1989-),女,硕士研究生,研究方向:组织治理与内部控制。
基金资助:
国家自然科学基金项目“基于文化分层视角的宗教寺院内部控制机理研究”(71362033);新疆维吾尔自治区普通高等学校人文社会科学重点研究基地重点项目“新疆上市公司内部控制审计研究”(050212B04);新疆财经大学科研创新团队项目“新疆上市公司核心竞争力涵养机制研究”(2013TD002)。

Charity Foundation Operating Efficiency: an Exploratory Research Based on Factor Analysis

Li Yuli, Ruinatio·Yilayeti, Wu Yang

Xinjiang University of Finance and Economics, Urumqi 830012, China

Received:2017-11-10 Online:2017-12-25 Published:2020-11-17

摘要/Abstract

摘要： 本文利用因子分析法提取的四个因子从不同角度反映了公益基金会的运行效率。非参数检验和线性回归分析结果显示:公募与非公募、全国性与地方性公益基金会的运行效率不同程度地呈现出了差异性特征。就总体的运行效率而言,非公募基金会优于公募基金会。全国性基金会的综合运行效率、资源的获取与使用能力以及项目运行效率均优于地方性基金会。基金会成立的时间越长,资源的获取与使用能力也越强,但基金会的组织管理效率则更显不佳。基金会的规模与综合效率、资源获取与使用能力呈正相关关系,与慈善项目运行效率呈显著负相关关系。

关键词: 公益基金会, 运行效率, 因子分析

Abstract: This paper employs factor analysis to extract four factors to reflect the operational efficiency of the charity foundation from different perspectives. The results of nonparametric test and linear regression analysis show that the operating efficiency is different between public-offering and non-public-offering foundations and different between nationwide foundations and local ones as well. In terms of overall operational efficiency, non-public-offering foundations are better than public-offering foundations. From the view of comprehensive efficiency,the usage of resources and the efficiency of the project operating,nationwide foundations are all better than the local foundations. The longer the foundation is established,the greater ability it is to obtain and use the more resources, but the organization's management efficiency is even worse. The scale of the foundation is positively correlated to the overall efficiency, resource obtaining and usage capacity.And what's more, there is a significant negative correlation betweenthe foundation scale and the efficiency of the charity project operating.

Key words: Charity Foundation, Operating Efficiency, Factor Analysis

中图分类号:

D632.1

李宇立, 瑞那提·依拉也提, 吴洋. 公益基金会运行效率:基于因子分析的探索性研究[J]. 新疆财经, 2017, (6): 21-29.

Li Yuli, Ruinatio·Yilayeti, Wu Yang. Charity Foundation Operating Efficiency: an Exploratory Research Based on Factor Analysis[J]. Finance & Economics of Xinjiang, 2017, (6): 21-29.

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公益基金会运行效率:基于因子分析的探索性研究

Charity Foundation Operating Efficiency: an Exploratory Research Based on Factor Analysis

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