非营利组织理事会治理与财务绩效研究被引量：21

Research on Board Governance and Financial Performance of Non- profit Organization

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摘要本文就理事会治理对非营利组织财务绩效的影响进行了理论分析和实证研究,发现扩大理事会规模能增强理事会边界跨越和资源吸纳的能力,有利于改善非营利组织的筹资能力和财务绩效;理事会的政治关联使非营利组织能依赖政府的政治资源进行社会动员和筹集资金,对筹资能力和财务绩效具有积极影响;理事年龄过高将削弱非营利组织的筹资能力,不利于非营利组织财务绩效的提高。 The paper carries out theoretical analysis and empirical study on the influence of board governance on financial performance of non - profit organizations. The major findings include： expanding the board size can enhance its ability in spanning boundary and absorbing resources, and helps to improve the financing ability and financial performance of nonprofit organizations; board＇s political association has a positive impact on financing ability and financial performance, because it makes non - profit organizations carry out social mobilization and financing by depending on the government＇s political resources; director＇s high age Will weaken the financing ability of non - profit organizations, and is not conducive to the improvement of financial performance of non - profit organizations.

作者颜克高薛钱伟

机构地区湖南大学政治与公共管理学院

出处《商业研究》 CSSCI 北大核心 2013年第10期96-103,共8页 Commercial Research

基金国家自然科学基金青年项目"非营利组织理事会特征与组织财务绩效的关联性研究" 项目编号:70902075

关键词非营利组织理事会治理财务绩效 non - profit organization board governance financial performance

分类号 F270 [经济管理—企业管理] C913 [经济管理]

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参考文献16

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二级参考文献5

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