| The twelfth session of the four National People’s Congress considered and adopted the "charity law" in March 16,2016,marking the further improvement of China’s charity industry.In recent years, the amount of China’s funds maintai ned about 20% increasing rate,there are 4767 funds until 2015, including 1542r aised funds,3225 non-public funds. By the end of 2014, the number of foundat ion projects is about 16338, the public expenditure amounted to more than two million yuan. Our foundation has long been active in all areas of society, in the eradication of poverty, civic education, community management, environmen tal protection, construction of the village fully demonstrates the ease social con flicts, safeguard social fairness, promote the function and value of the social st ability. However 2011 blockbuster GuoMeimei event pushed the non profit org anization to the cusp of public opinion, completely undermines the credibility o f Red Cross, triggering a series of "insider control" and "perks" hot topic.With the rapid development of nonprofit foundations,there are also many defects.Fin ally after the outbreak of the rumors and scandal, people stared to take attenti ons and think. This paper will solve the relationship among administration exp ense,government background and donation of foundations through empirical res earch.It can help the donor to analyze the efficiency of foundations correctly, s o they can make decisions rationally.It can also help the foundations find out t he internal management problems at the same time, help them to handle the re lationship with the government correctly, set up a sound and health developing model.This paper will take the non-profit organizations as searching factors in the basis of the data from 2010 to 2013.Combined with case analysis and empirical data, this paper found four conclusions. First, within the scope of national laws and regulations, administration expense have significantly negative effects on donation. That is, the more the fund management costs, the more will cause the donor’s question, and thus reduce the foundation’s donation, resulting in the less foundation’s donation income.Second, In this paper, we analyze the management cost further, study how its main components (that is, the staff wages and benefits and administrative expenses) impact the donors. It find the staff salary and office expenses has affect on the donation.They both have negative effect. Third, if there are people in the head of foundations who had worked in the national or provincial office,it will affect the donation. The fund that has the government background, influencing by "crowding out effect", compared with no government background foundation, will be easier neglected by donor, and the foundation of management fees will receive donors more strongly dislike.Fourth,organization donors are more sensitive than individual donors for the administration expense and government background.Organ donors know more than individual donors for fund disclosure statements and related industry regulations and market environment,so that they will be more inclined to use these data skills to assess the foundation, they are more sensitive in the management fees of foundations and government background information.Based on the research conclusion of this paper, we put forward some suggestions to donors and foundations. First of all, the foundations center net needs to speed up the information disclosure and guarantee the quality of information disclosure. Secondly, based on Charity Low,the nation needs to speed up to establish the perfect laws and regulations, optimize the relationship between foundations and government. Moreover, the foundations should pay more attention to the cost of Administration expense and control staff salary cost. Finally, the individual donors should strengthen the analysis ability of accounting information.In this paper, we mainly get data from China foundation center network by hands,but also need to query the annual report data to add. The main content is divided into six chapters:the first chapter is the introduction, including the background and significance of the research, relevant concepts explanation, research content and innovation; the second chapter is the theoretical basis and literature review, including the theoretical basis, institutional background,the related literature at home and abroad and supposes; the third chapter is a case study of Shanxi Song Qingling foundation, thinking about the whole industry; the fourth chapter is the empirical research that regard the non-profit organization foundation as the research object, study on the effects of management fees, government relations and donation income,including sample source and model variables; the fifth chapter is the empirical research analysis, the main package including descriptive statistics, correlation analysis, regression analysis and comparative analysis and so on.;the sixth chapter summarizes the research conclusions and deficiencies, and puts forward suggestions and follow-up research directions.The research has some defects, because of the information disclosure of China fund center is mandatory, some funds will disclose,resulting in some samples need to be removed, so that the sample quantity become small,which will have a certain influence on the accuracy of the empirical. The quantitative analysis of some control variables is relatively rough, and the influence of human judgment is not accurate.The article analyzes the administration expense in further,so we got some new findings.The staff salary and office cost have significantly negative impact on foundations donation,the government background of foundations also has an effect on its donation.Also in this paper, the donors can be divided into personal donors and organizational donors. We respectively study their view of management expense and government background. Recommends that individual donors should consult a more professional and careful selection of the foundations to make a donation decision. On the one hand, the donor can ease the use of the donations, on the other hand, it also helps to promote the competition environment of the non-profit organization fund industry, and create a good environment for development.The innovation of the paper lies in the following two points:one is the combination of case study and empirical, researching the relationship between the management expenses, the government background and donation income; another one is in-depth study of management fee on the effects of donation income, solve decline in the credibility of the foundation from the perspective of cost management.This paper open up new perspective for related research in the field.Combined with the Charity Law introduced in the March 2016, this paper put some suggestions on the improvement of the construction of laws and regulations in charitable sector, and the optimization of the relationship between the foundation and the government. |
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