公益组织财务绩效透明度评估

S. Voitkāne, I. Jakušonoka
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引用次数: 2

摘要

研究目的。本研究的目的是评估公益组织(PBOs)财务绩效的透明度。方法。为了达到目的和完成既定任务,采用了一般科学的方法:专论法、文献分析法和图解法。一种统计分析方法-描述性统计-和一种社会学研究方法-调查-也被使用。发现。自2014年10月1日《公益组织法》在拉脱维亚生效以来,公益组织的数量每年都在增加。截至2018年1月1日,拥有有效PBO身份的组织数量已达到2775家。为了深入了解拉脱维亚私人股本公司对财务信息披露的意见,我们编制了一份调查问卷。共有201名受访者参加了此次调查。调查问卷显示,64.68%的受访机构在社交网络上拥有网站或网页,尽管只有21.89%的受访机构的网站包含某种形式的财务信息。在PBO调查的同时,还进行了一项社会调查,以全面了解公众对PBO财务信息公开的必要性的看法。共有116名受访者参加了此次调查。结果表明,尽管PBO对财务信息披露的态度被认为是保留的,但公众看到了这些信息的必要性。鉴于国内财务信息的可获得性不足,以及pbo本身在其网站上自愿披露其财务信息的积极性较低,有必要开展补充免费获取信息资源和/或激励组织本身提供免费获取这些信息的活动。实际意义。根据其他欧洲国家的经验,财政部必须考虑修改PBO法,要求PBO在其网站上或以类似的方式公布其年度财务和业绩报告,从而有助于PBO对社会的透明度和问责制。
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Assessment of the Financial Performance Transparency of Public Benefit Organisations
Abstract Research purpose. The aim of the research is to assess the transparency of financial performance of public benefit organisations (PBOs). Methodology. To achieve the aim and to accomplish the tasks set, general-scientific methods were used: the monographic method, the method of document analysis and the graphical method. A statistical analysis method – descriptive statistics – and a sociological research method – surveying – were used as well. Findings. Since 1 October 2014 when the Public Benefit Organisation Law came into force in Latvia, the number of PBOs has been increasing every year. On 1 January 2018, the number of organisations with valid PBO status had reached 2,775. To get an insight into the opinions of Latvian PBOs on the disclosure of financial information, a questionnaire was developed. The survey was attended by 201 respondents. The questionnaires revealed that 64.68 percent of the respondent organisations had a website or a web page on a social network, although only 21.89 percent of these respondents' websites contained some sort of financial information. In parallel with the PBO survey, a society survey was conducted to get an overview of the public opinions about the need to make PBO financial information freely available. The survey was attended by 116 respondents. The results indicated that although the PBO attitude to the disclosure of financial information was considered to be reserved, the public saw the need for such information. In view of the insufficient availability of financial information in the country and the low activity of PBOs themselves in voluntarily disclosing their financial information on their websites, it is necessary to carry out activities that supplement free-access information resources and/or motivate the organisations themselves to provide free access to such information. Practical implications. Based on the experience of other European countries, the Ministry of Finance has to consider amending the PBO Law to oblige PBOs to publish their annual financial and performance reports on their websites or in an equivalent way, thereby contributing to the transparency and accountability of the PBOs towards the society.
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