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gong mu ji jin hui yu fei gong mu ji jin hui cai wu zhuang kuang zhi bi jiao
Author(s): 
Pages: 117-120
Year: Issue:  34
Journal: Finance and Accounting Monthly

Keyword:  公募基金会非公募基金会行政化财务绩效;
Abstract: 本文以261个公募基金会和195个非公募基金会为研究对象,比较分析了这两类基金会的财务风险、筹资能力以及成本构成等方面的财务指标。结果显示:非公募基金会的净资产规模不及公募基金会,但资产负债率、公益事业支出比例达标率、捐赠收入比重、投资效益等指标均优于公募基金会。非公募基金会财务绩效好于公募基金会是因为二者组织特征与管理方式不同,我国公募基金会的行政化特征影响了财务管理绩效,导致了各种财务管理负效应。
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