11897 
6809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
参考文献
1.0 朱奕. 基金会财务信息披露质量对其捐赠收入的影响研究[D]. 财政部财政科学研究所, 2015.
11.0 杜兰英, 侯俊东, 赵芬芬. 中国非营利组织个人捐赠吸引力研究[M]. 北京: 科学出版社, 2012, （4）.
12.0 [美]亚瑟•C. 布鲁克斯. 谁会真正关心慈善[M]. 北京: 社会科学文献出版社, 2008: 56–77.
13.0 蔡佳利. 家计单位捐赠行为之研究[D]. 台湾世新大学经济研究所硕士论文, 2005.
15.0 黄镔云. 福建省部分农村进城务工人员回乡捐赠行为研究[D]. 厦门大学硕士论文, 2007: 23–57
17.0 Baker M J, Churchill GA Jr. The impact of physically attractive models on advertising evaluations [J]. Journal of Marketing Research, 1977, 14（4）: 538–555. DOI:10.2307/3151194
18.0 Bies R J, Moag J S. Interactional justice: Communication criteria of fairness[A]. Lewicki R J, Sheppard B H, Bazerman M H. Research on negotiations in organizations, volume 1[C]. Greenwich, CT: JAI Press, 1986: 43–55.
19.0 Brooks A C. Who would really care about charity? [M]. Social Sciences Academic Press, 2008: 56–77.
20.0 Cai J L. Study of donation behavior by household unit[D]. Economic Institute of Shih Hsin University, 2005.
21.0 Colquitt J A. On the dimensionality of organizational justice: A construct validation of a measure[J]. Journal of Applied Psychology, 2001, 86（3）: 386–400. DOI:10.1037/0021-9010.86.3.386
22.0 Du L Y, Hou J D, Zhao F F Research on the individual donation attractiveness of Chinese NPOs[M]. Beijing: Science Press, 2012. 4: 178.
23.0 Grant A M, Gino F. A little thanks goes a long way: Explaining why gratitude expressions motivate prosocial behavior[J]. Journal of Personality and Social Psychology, 2010, 98（6）: 946–955. DOI:10.1037/a0017935
24.0 Greenberg J. Looking fair versus being fair: Managing impressions of organizational justice[A]. Staw B S, Cummings L L. Research in organizational behavior volume 12[C]. Greenwich, CT: JAI Press, 1990: 111–157.
25.0 Huang H, Tang G, He X. A study based on factors analysis about private entrepreneurs’ willingness of donation: Taking private entrepreneurs in Zhejiang as the example[J]. Science-Technology and Management, 2013, 15（1）: 70–73.
26.0 Huang B Y. Study on the giving of the out-migrant workers of rural origin in some village of Fujian province[D]. Xiamen: Xiamen University, 2007: 23–57.
27.0 Jiang J. The mechanism affecting donation decision making process: An emotional adaptation perspective[J]. China Soft Science, 2014, （6）: 44–57.
28.0 Kang L, Du L, Du L Y. Accounting information disclosure and individual donation attraction in NPOs[J]. Finance and Accounting Monthly, 2014, （2）: 114–116.
29.0 Leventhal G S. What should be done with equity theory?[A]. Gergen K J, Greenberg M S, Willis R H. Social exchange: Advances in theory and research[C]. New York: Plenum Press, 1980: 27–55.
30.0 Liu B, Ma Y B, Lu L H. The effect of gratitude feedback sources on donation intention: A moderated mediation model[J]. Journal of Applied Psychology, 2016, 22（2）: 162–172.
31.0 Luo G L, Liu H M, Bian W J. The empirical study on influencing factors of private charitable donations in Shandong province[J]. Journal of Qingdao University of Science and Technology（Social Sciences）, 2009, 25（3）: 56–61.
32.0 Rita K. Differences in the donor behavior characteristics of young affluent males and females: Empirical evidence from Britain [J]. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 2004. 15（2）: 181–204. DOI:10.1023/B:VOLU.0000033180.43496.09
33.0 Sargeant A, Ford J B, West D C. Perceptual determinants of nonprofit giving behavior[J]. Journal of Business Research, 2006. 59（2）: 155–165. DOI:10.1016/j.jbusres.2005.04.006
34.0 Thibaut J, Walker L. Procedural justice: A psychological analysis[M]. Hillsdale, NJ: Lawrence. Erlbaum Associates, 1975.
35.0 Van Slyke D M, Brooks A C. Why do people give? New evidence and strategies for nonprofit managers[J]. American Review of Public Administration, 2005, 35（3）: 199–222. DOI:10.1177/0275074005275308
36.0 Wang J J. How to extend the donation effect of nonprofit organization brand image: Based on the perspective of information disclosure[J]. Economic and Trade Practice, 2015(10)39–40.
37.0 Xie Y, Zhou J. Emotions and the framing effect influence monetary donation decision making: An experimental research[J]. Journal of Psychological Science, 2012, 35（4）: 951–956.
38.0 Xu J L, Hao B, Lu Y B. The exploratory research of influencing factors of individual passive donation[J]. Learning and Practice, 2015, （3）: 34–41.
39.0 Zhang J M, Liu W, Liu T C. The empirical analysis of group differences in individual behavior of charitable giving between urban and rural areas—a case of Liaoning province[J]. Social Security Studies, 2013, （4）: 79–85.
40.0 Zhao F F, Du L Y. A study of factors affecting employees’ donation intention in workplace mobilization in China[J]. Science-Technology and Management, 2016, 18（2）: 98–104.
41.0 Zhu Y. The impact of financial information disclosure quality on donations to foundations[D]. Beijing: Research Institute for Fiscal Science Ministry of Finance P. R. China, 2015.
42.0 Zhao Ch L. The formation and transformation of the donation willingness of the social subject[J]. Journal of Xuehai, 2016. (3) 111–118.
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.
导出参考文献，格式为：
