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7015近年来，我国非营利组织发展迅速，在经济社会发展的各个领域都发挥了重要作用。然而，现实中，非营利组织也存在很多诸如舞弊、贪腐、资金滥用、透明度不足等财务问题，严重挫伤了捐赠者的捐赠积极性，损害了出资人权益。个人捐赠者财务公平感知是他们对组织公平感知中与财务相关的部分，是一种主观感受，对其捐赠金额、捐赠频数等均产生一定影响，是许多非营利组织能否募集到足够资金的关键因素。文章通过对非营利组织捐赠者调查，采用结构方程进行分析得出：财务结果公平直接影响个人对非营利组织的捐赠意愿，财务程序公平对捐赠意愿的直接影响不显著，主要通过财务结果公平间接影响捐赠意愿，财务信息公平直接影响和通过财务程序公平与财务结果公平间接影响捐赠意愿。因此，为提升个人捐赠者捐赠意愿以筹集到更多资金，非营利组织应当按照出资人意愿妥善安排资金用途，提高资金使用效益，并及时披露财务信息，从而提升其财务公平感知。
非营利组织捐赠者财务公平感知对捐赠意愿的影响研究
摘要
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引用本文
李霞, 干胜道, 冯林燕. 非营利组织捐赠者财务公平感知对捐赠意愿的影响研究[J]. 上海财经大学学报, 2017, 19(5): 40–51.
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