公益基金组织运行中的“伪效率”问题研究

Charity foundations in china has grown substantially over the last few years. However, some charity foundations exploited various means to cover up agency problems and to meet the regulations of the Charity Law only in form, creating pseudo efficiency problems in the organizations. By virtue of training samples and the result of exploratory factor analysis, this project intends to set latent variables that are used to formulate structural equations and reflect the operating efficiencies of charity foundations from different perspectives. In accordance with the theories and practical logic of Public Economics and Management, a structural equation that reveals the interrelations between the latent variables and specific indicators is formulated. By accessing the whole sample and utilizing discriminant analysis to find out the samples that are contrary to the overall interrelations between different categories of efficiencies that are simulated by the structural equations, charity foundations with cases of pseudo efficiency are identified and different forms of pseudo efficiency are outlined. Based on the overall measure of the operating efficiencies of charity foundations applying RSR method, this project tests and verifies efficient loss caused by different forms of pseudo efficiency, represented by excessive resource occupancy, cross donation and restrictive revenues and expenditures that are irrelevant to organization mission. The objectives of this project include providing the donators with criterions to rationally select charity foundations and make donations, furthering effective allocations of social welfare resources and overall social welfare level, and following national strategic deployment of building a moderately prosperous society in all respects.

近年来，我国公益基金组织发展迅猛。现实中，一些公益基金会采用多种手段掩饰代理问题、在形式上满足慈善法规要求，由此形成组织运行的“伪效率”。本项目拟基于训练样本、借助探索性因子分析的结果，设定用以构造结构方程使用的、从不同角度反映公益基金组织运行效率的潜变量。秉承公共经济学、管理学理论和实践逻辑，构造反映潜变量以及具体指标之间交互关系的结构方程。基于全样本、利用判别分析法找出与结构方程模拟出的不同类别效率间整体关系相违背的样本，从而识别出存在“伪效率”问题的基金会，并归纳“伪效率”的具体表现形式。在利用秩和比法综合度量基金会运行效率的基础上，验证以资源过度占有、交叉捐赠、与使命无关的限定性收支活动等为代表的、不同形式的“伪效率”产生的效率损失。本项目旨在为捐赠者理性选择公益基金会实施捐赠提供判断依据，促进社会慈善资源的有效配置，提升社会整体福利，服务于“全面建成小康社会”的国家战略部署。

近年来，随着经济社会发展，我国公益基金会规模不断壮大。现实中，一些公益基金会采用多种手段掩饰代理问题，形成组织运行的“伪效率”。“伪效率”问题的识别与监管对于提升社会福利，提升社会资源配置效率至关重要。本课题基于判别分析法识别出存在“伪效率”问题的基金会，并归纳“伪效率”的具体形式。研究发现，公益基金会之间存在较为普遍的互捐现象。进一步的研究发现，在公益基金会的互捐行为中，有企业背景的捐出方，其综合运行效率显著地高于其他公益基金会。其中，凭借可依赖的企业发起人，企业背景公益基金会获得了较强的资源获取能力和组织管理效率。交互捐赠的受赠基金会为其提供了公益资源输出渠道进而提升了项目运行效率。但是，在向其他基金会进行大额捐赠的企业背景基金会中，慈善资源的沉积现象明显。资源依赖产生的正效率和委托代理关系叠加带来的效率损失同时存在，且不排除存在“伪效率”问题的可能性。本课题共发表论文8篇，同时建成了公益基金会数据库。本项目的研究可以为捐赠者理性选择公益基金会提供依据，同时也为政府加强对公益基金会捐赠行为的监管、资金使用情况的监督提供决策参考。

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