Study On The Influence Of Transparency Of Information Disclosure On University Education Foundations

“Fund Management Regulations” was promulgated on June 1,2004.After implementation,the number of foundations was increasing year by year,especially the college education foundations.However,because of a series of scandals,Chinese public welfare organizations suffer trust crisis,which makes public distrust the foundation’s project management,information disclosure,fund operation and other aspects.As a result,information disclosure and transparency has become an important factor of the development of the foundation.The transparency of foundation information is usually measured by the China Foundation Transparency Index(FTI).The higher the index,the more transparent the foundation information.As an important part of public welfare organizations,the development of university education foundation will promote the development of higher education in China and the improvement of the operation ability and the number of beneficiaries of will get benefits from the improvement of information disclosure and transparency.Therefore,in order to find the relationship among the operation ability and the number of beneficiaries and information transparency,this thesis takes “985 university” education foundation as object,select total income,donation income,public welfare expenditure,net assets as variables,investigate the effect of information transparency on university education foundation and make empirical analysis and case analysis.This thesis is organized as follows.First,it makes a brief review of the research on the transparency of foundation information and further analysis on the development status of university education foundation.Second,based on the data of “985 university”education foundation from 2013 to 2018,this thesis empirically studies the impact of China Foundation Transparency Index(FTI)on the total income,donation income,public welfare expenditure and net assets of university education foundation.The empirical results show that the higher the FTI is,the higher the donation income,public expenditure and net assets are.Third,the thesis makes a comparative analysis of four university education foundations to further prove the positive impact of FTI on donation income,public welfare expenditure and net assets.At last,it presents concluding remarks and policy suggestions.The conclusions provide good preference for the system construction and information transparency of university education foundation and even public welfare organization.