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本文利用中基透明指数(FTI)的指标体系来衡量高校教育基金会的信息披露质量,通过对高校基金会规模、关注度、管理效率和捐赠依赖度四个方面进行描述统计分析、回归分析,检验影响高校基金会信息披露质量的因素。结果表明,高校基金会的整体信息披露质量高于全国基金会平均水平,但各高校间差异显著。资产总规模大、理事会人数多、范围是全国性的、类别是985(211)重点工程的高校基金会信息披露质量更高。
In this paper, we use the FTI index system to measure the quality of information disclosure of college education foundations. By describing the statistical analysis and regression analysis of the scale, focus, management efficiency and donation dependence of university foundations, Test Factors Influencing the Quality of Information Disclosure of University Foundations. The results show that the overall quality of information disclosure of college foundations is higher than the average level of national foundations, but the differences among colleges and universities are significant. The total assets of large scale, the number of councils, the scope is national, the category is 985 (211) key projects of higher education foundation quality of information disclosure.