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1、分類號(hào)：F230密級(jí)：公開UDC：657學(xué)校代碼：11065碩士學(xué)位論文我國慈善組織對(duì)外投資與公益支出能力的關(guān)系研究—以基金會(huì)為例張樂樂指導(dǎo)教師周詠梅教授學(xué)科專業(yè)名稱會(huì)計(jì)學(xué)論文答辯日期2017年5月27日AbstractInrecentyearsnaturaldisastershappenedconstantlyWenchuanEarthquakeLushanEarthquake.AsacarrieroftheChinesephilan

2、thropy’sdevelopmentitableganizationplaysabigonsocialassistancewhichcouldsolvetheproblemsgovernmentfailurecaused.SincethefundofChinaityFederationin1994PhilanthropyinChinamainlhasenteredanewdevelopmentperiod.Howeveritarous

3、edmanyissuesaswell.At2001CYDFinvestedthemoneyofdonationsatstockrealstatewhichcausedhuglosses.At2011theeventsofHenanSoongChingLingFoundationillegalinvestmentarousedawideconcern.Basedonthestudyoftheitableganizationoninvest

4、mentactivitiesanalyzingtheconnectionsamongtheitableganization’spublicpropertyright，SustainableDevelopmentTheyPrincipalagentthepaperexplantedtheconnectionbetweenitableganizationsPublicwelfareexpenditure.Duringperiodofthei

5、tableinvestmentaccdingtothePublicPropertyRightTheyROIwasnotallowedtobeingdividedcanonlybeingretainedwithintheganizations.BesideSustainableDevelopmentTheyprovidedtheysupptingfthenecessaryoftheitableganizationinvestment.Th

6、epaperassumethattheitableganization’sinvestmentactivitywillimprovetheefficiencyofPublicwelfareexpenditure.Thepapermeasuredheefficiencyofpublicwelfarebyanalyzingtherationofpubicwelfareexpenditureinthetotalexpenditurethegr

7、owthrateofpublicexpenditureassessedtheefficiencyofinvestmentactivitiesbyanalyzingtherationofROIinthetotalROIinvestmentassetinthetotalassets.Bystudyingthefoundationthepapercollectedthefinancialdatefrom2012to2015testedthei

8、mpactofinvestmentonpublicwelfareexpenditureswithPanelDataModel.TheresultsshowthattherationofROIinthegeneralincomehasastrongnegativecrelationwiththeratioofthepublicwelfareexpenditureinthetotalexpenditure，whichmeansTheinve

9、stactivitieswillnotreinfcetheefficiencyofpublicwelfareexpenditure.Researchhypothesishasnotbeenprovedyet.Thepaperanalyzedthecausesfromtheypractice.Theetically，accdingtothemalrisksadverseionamongtherelationshipbetweeninves

10、tmentprincipalagenttheimpactofinvestmentonpublicwelfareneedtobetestedbyreality.Tothepracticalpointofviewtheresultmaycouldcausebytheedvariablessamples.Secondtheunsoundlawtheunfavableinvestmentenvironmentdefectiveinternalm

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