【作者】 颜克高；

【导师】 陈晓春；

【作者基本信息】 湖南大学 ， 管理科学与工程， 2012， 博士

【摘要】 非营利组织在我国社会体系中扮演着越来越重要角色，同时也面临资金短缺和可持续发展的问题；非营利组织之间在财务状况、筹资规模、筹资效率、公益支出比例等财务绩效指标方面差异甚大。已有研究主要尝试从公信力、信息披露、社会网络、政府监管等方面对此作出解释，理事会的作用没有得到充分重视。理事会作为非营利组织内部治理的核心，承担着保护公益资产的信托责任，筹资、监督和战略决策是其重要职能。理事会的构成、理事会规模、理事会的规范性程度等是否会影响组织财务绩效？非营利组织又是否可以通过优化理事会特征来改善组织财务绩效？本文拟通过揭示非营利组织理事会特征与组织财务绩效的关联性的内在机理及关联程度，对此做出探索和解释。首先，在提出问题和综述国内外研究动态的基础上，将资源依赖、委托代理、群体决策等基础理论引入本文分析框架，从资源获取、管理层监督、群体决策等维度分析了非营利组织理事会特征对理事会绩效、组织财务绩效的具体影响及途径；其次，从宏观上对我国非营利组织理事会制度的发展与运行进行分析，为本文的研究提供现实背景和制度框架；第三，缘于非营利组织财务绩效评价研究的争议，本文在综合前人指标体系的基础上，运用探索性因子分析建立非营利组织财务绩效的评价指标体系，并检验效度，为后文的关联研究奠定基础；第四，基于前文的理论分析、制度分析以及财务绩效评价，重点检验了非营利组织理事会结构、理事会规范性程度与非营利组织财务绩效的关系，并对研究结果进行解释。研究发现：我国非营利组织理事会制度的发展相对滞后，除基金会外，社会团体和民办非企业单位的法律制度都没有对组织理事会做出规范，而交由各组织相机行事；即使《基金会管理条例》对基金会的理事会相关事项做出规范，但涉及层面非常有限；比较分析表明，美国的《非营利法人示范法》对理事任期、理事退任和解任、理事会委员会、理事行为标准等做出的规范和指引，较我国的《基金会管理条例》、《基金会章程示范文本》中相关规定更为细致、全面，操作性更强，具有重要的借鉴意义。一个规模比较大的理事会，其跨越边界和从环境中吸纳资源的能力更强，扩大理事会规模能为非营利组织提供更多的信息和资源，增强非营利组织对外部环境的控制能力。在捐赠依赖度比较大的情形下，理事会规模扩大所带来的效应更大，对非营利组织突破资源约束的作用也更显著；在非营利组织资金结构多元化程度比较高的情形下，理事会规模扩大所带来的资源效应依然存在，但这种效应相对不明显；从整体来看，在理事会规模比较小的情形下，扩大理事会规模对非营利组织财务绩效的改善效果更加明显。当面临资金约束时，非营利组织可尝试运用理事会规模策略突破约束，控制组织对外部环境的依赖程度，改善组织财务绩效。理事会的政治联系对非营利组织财务绩效的改善具有积极影响。理事会中现任国家工作人员数、高级职务人员数与非营利组织财务绩效显著正相关，他们拥有的政治网络资源能帮助非营利组织改善财务绩效。然而，尽管比较多的现任国家工作人员、高级职务人员可以带来更多资源并改善组织财务绩效，但会对理事会的独立性产生影响，在现阶段，我国非营利组织需要在独立性和资源依赖性之间进行均衡考虑。理事成员的平均年龄过高，将不利于组织财务绩效的改善。理事平均年龄与非营利组织财务绩效呈相反方向变化，但理事会中50-59岁的理事比例与组织财务绩效、筹资能力显著正相关，而60岁以上理事的比例却与组织财务绩效、筹资能力显著负相关，表明理事会中年龄比较大（>60）的理事比例过高不利于组织财务绩效的改善。在我国现行环境下，大部分具有影响力的非营利组织基本上都是以自上而下的方式成立，业务主管机关对非营利组织的控制力比较强，理事及理事会的领导职务经常被作为业务主管机关领导退居二线的一种过渡或安置方式，非营利组织在理事提名和遴选的自主性、独立性方面，受到比较严格的限制，因此，理事会年龄结构的优化还受制于管理体制，在此种情境下，非营利组织可通过组织创新来谋求更大的自主性。理事会的规范性程度对非营利组织财务绩效的影响有限。研究发现，章程对理事解任的情形进行了规范的基金会的捐赠依赖度要高于其他基金会，意味着章程对理事解任的规范，能够提高捐赠收入的比重；在章程中明确理事的筹集资金、维护基金会合法权益的义务能够产生期望效应，引导理事行为，提高组织的筹资能力；其他维度的规范并不对组织财务绩效产生显著影响，表明非营利组织章程的约束力有待进一步提升。更多还原

【Abstract】 Non-profit organizations play an increasingly important role in our social system,but also faced with financial constraints, and there are great differences in financialPerformance. The previous study made an explanation from the disclosure ofinformation, social networks, and government regulation, didn’t pay full attention tothe role of the board.As the core of the internal governance mechanisms of non-profitorganization，the board is very important. Resource dependence theory suggests thatboards function as a resource for organizations; it can improve organizationalcompetitiveness by attracting resources from the environment. Agency theory posits aconflict relationship between the board and the executives. It is the board’s duty tomonitor the self-interested behavior of management to ensure public interests. Groupdecision theory suggests that the board can enhance the decision-making ability of thenon-profit organizations to complex problems. However, the ability of board isdepending on characteristics of the board, such as board structure.This study explored the association between board characteristics andorganizational financial performance in nonprofit organizations, including the boardstructure (scale, the frequency of meeting, the average attendance rate of meeting,incentive, and the division of work, the number of national staff, the number of seniorofficial, average age, and the proportion of males) and the board speciation.Subjecting to China’s nonprofit organizations information disclosure institution, thesample of this study includes only97foundations, and the data of283U.S. non-profitorganizations.This study found that:(1) In addition to foundations, there is almost no policy on the internalgovernance of social organizations and private non-enterprise units in China. Even ifthe Regulations for the Management of Foundations，the related Provisions on theinternal governance is few. This restricted the development of the board of nonprofitorganization. The Model Non-Profit Corporation Act developed by the American BarAssociation is more perfect, has a very important reference value to China.(2) Foundation’s main income comes from social donations, and the dependenceis very high, the diversification of financing structure is much lower than foundationsin the United States. When the donor market is interfered with accidental factors, the foundation will face large fluctuations of the income and the risk caused by thefluctuation. A significant positive correlation was found between the board scale andnonprofit organizational financial performance, the financial performance of thefoundation with a board more than15persons is better compared with only5-10persons. A large scale of board is stronger of the ability in spanning boundary andabsorbing resources from the environment. Expanding the scale of the board canprovide more information and resources for nonprofit organizations, and enhance theability of nonprofit organizations to control the external environment.(3) The board’s political affiliation has a positive impact on the improvement ofthe financial performance of the nonprofit organization. There is a significant positivecorrelation between the current national staff, the number of senior and nonprofitorganization financial performance, it means that they political network can helpnonprofit organizations improve financial performance, but it may affect theindependence of the board.(4) There is significant negative correlation between the average ages of boardmembers and nonprofit organizational financial performance, but the proportion of50-59has a significant positive correlation with the organization’s financialperformance. In the current environment, the most influential nonprofit organizationsare basically set up by a top-down manner in China, the competent authority controlover the nonprofit organization, the nonprofit organizations subject to more stringentrestrictions governing on the autonomy and independence of the nomination andselection of the board, and therefore, the optimization of the age structure of the boardrestricted in the management system.(5) If the constitution of nonprofit organization in China includes the items onthe dismissal of the board, the degree of the dependent on donation is higher. If thenonprofit organizations clearly define the board member’s obligations in theconstitution, it can produce the expectation effect and improve the organization’sability to raise funds.更多还原