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非营利组织捐赠者财务公平感知对捐赠意愿的影响研究

The Impact of Financial Equity Perception of Non-profit Organization Donors on Donation Willingness

李霞，干胜道，冯林燕

2017 第 19 卷 第 05 期 页码 40-51

DOI: 10.16538/j.cnki.jsufe.2017.05.004

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摘要

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。

The nonprofit organizations are playing a more and more important role in the economic and social development in recent years. However, they are faced with kinds of financial problems such as fraud, corruption, misappropriation of funds and a lack of transparency, seriously bruising the donating enthusiasm of donators and damaging the rights and interests of investors. As a financial part of perceived organization justice, the financial fairness perception of donors is a subject feeling, has a certain effect on the amount and frequency of donation, and is the key factor for many nonprofit organizations to raise enough funds. Through a survey of NPO donors, this paper uses structural equation analysis to show that financial results fairness directly affects the personal donation willingness to NPOs, financial procedural justice does not have significantly direct effect and has indirect influence on the donation willingness through financial results fairness, and financial information fairness has direct influence and indirect influence through financial procedural fairness and financial results fairness on donation willingness. Therefore the nonprofit organizations should arrange funds use reasonably according to the investors’ willingness, improve the efficiency of funds use, disclose financial information in time, thereby improving financial fairness perception, to raise more funds by the rise in individual donating willingness.

关键词： 非营利组织,财务结果公平,财务信息公平,财务程序公平,捐赠意愿

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