非营利组织财务信息披露的筹资效应分析

中国非营利组织作为第三部门的主体力量在近年来得到了迅速发展,然而"资财困境"成为绝大多数非营利组织共同的发展瓶颈。文章认为,建立完善的财务信息披露机制,塑造社会公信力,进而吸引资财提供者做出捐助的决策将是非营利组织存在和发展的核心,更是解决其筹资瓶颈、使其走出财务困境的关键。文章运用博弈论的方法分析非营利组织不同财务披露方式与资财提供者捐助的关系,得出促进非营利组织披露真实完全财务信息和促进资财提供者捐助的方法,并在此基础上提出相关建议。

Game Analysis on the Financing Effects of Non-profit Organizations' Financial Information Disclosure

The third sector of non-profit organizations(NPO) is developing fast in China.However,financial distress becomes the biggest problem to most of China's NPO.This paper believes that the establishment of fully and truly information disclosure system and social accountability will be the key for NPO's existence and development,and the key to solve NPO's financing bottleneck.With the enhancement of social accountability,NPO can attract more subsidy or donation from resource providers.This paper uses Game Theory to analyze the financing effect of NPO's financial reports disclosure.Following up the analytical result,some realistic suggestions are given in order to build the financing capacity of China's NPO.