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Research On The Influence Factors Of Corporate Foundations' Donation Income

Posted on:2019-04-29Degree:MasterType:Thesis
Country:ChinaCandidate:W X ZhangFull Text:PDF
GTID:2417330575472161Subject:Corporate governance
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Since 2004,China promulgated the measures for the foundation,gradually open,encourage the development of nonprofit organizat:ion,the establishment of more and more enterprises and entrepreneurs foundation,generation of its social responsibility performance.It can be said that the enterprise foundation plays a more and more important role in social welfare and charity.Corporate foundations,however,as a kind of profit-seeking organizations based on a non-profit organization,in the process of operation and development,not only may produce weak autonomy,even become the attachment of the problem,but also appeared such as donate shares is not right to donate,disclosure of information is not complete and the decrease of the credibility of development problems.How to solve the development problem of enterprise foundation is becoming the focus of academic discussion.Stable endowment income is an important foundation for the sustainable development of the enterprise foundation.Based on this,this paper starts from the perspective of governance,and discusses the influencing factors of corporate foundations' donation income.This article published by the foundation center network enterprise foundation for the research object,the data from foundation center network,each enterprise foundation annual report,and selected from 2012-2015 for nearly four years of data for research.The influence factors of the enterprise foundation are discussed from the perspective of the proportion of public welfare expenditure,the proportion of management expenses,marketization process and the government background.The research shows that the public welfare expenditure and marketization process of enterprise foundation are positively correlated with the donation income of the next year;The expenditure of management expenses is negatively correlated with the donation income of the next year;The public welfare level and management expense ratio of enterprises without government background have significant influence on the donation income.In addition,this paper also found that the scale of enterprise foundation has a significant positive influence on endowment income,which indicates that the enterprise foundation has certain "scale effect".There is a significant negative correlation between the foundation years of the enterprise foundation and the donation income.National corporate foundations are more likely to be attracted to donors than local foundations.Finally,based on the data collection process,the existing literature review and empirical research results,from the operational efficiency,marketization degree and the degree of information disclosure three aspects put forward the Suggestions for the future development of corporate foundations.
Keywords/Search Tags:Non-profit Organizations, Enterprise Foundation, Donation Income, Social Governance
PDF Full Text Request
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