本文以2013年—2018年中国社会组织政务服务平台公布的慈善基金会为样本,对全国性基金会高管薪酬激励与其捐赠收入的关系进行了深入探讨,同时考察了基金会信息透明度在其间发挥的作用。研究发现：高管薪酬激励与慈善基金会捐赠收入显著正相关,基金会信息透明度在二者的关系中发挥了中介作用,且这种作用主要存在于公募基金会中。进一步研究发现,在基金会表现出高绩效时,高管更愿意提高信息透明度来获取更多捐赠收入,即中介效应更显著。本文拓展了薪酬激励机制在慈善组织中作用的研究,同时为慈善基金会制定合适的人才激励机制和管理制度提供了经验支持。
This paper takes the charity foundations published by China Social Organization Network from 2013 to 2018 as samples, and makes an in-depth discussion on the relationship between executive incentive of foundations and their donation income. Meanwhile, the intermediary role of information transparency of foundations is also investigated. The research finds that executive incentive is significantly positively correlated with the donation income of charitable foundations, and the transparency of foundation information plays an intermediary role in the incentive of executive incentive to promote the acquisition of donation income of foundations, and this relationship mainly exists in public foundations. Further study found that when the foundation showed high performance, executives were more willing to improve transparency to obtain more donation income, namely, the mediating effect was more significant. This paper expands the role of salary incentive mechanism in charity organizations and provides experience support for charity foundations to develop appropriate talent incentive and management system.
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