慈善组织的透明度问题是学术界长期关注的重点。基于文献研究,本文提出治理结构是影响慈善组织透明度的重要因素等理论假设,并运用中国公募基金会的数据,对此进行了实证研究,结果表明:首先,慈善组织理事会的权力配置对于透明度确实存在影响;其次,监事和外部理事对透明度的作用并不显著;最后,执行层的薪资与透明度呈负相关关系。 The issue of transparency in charities is the long-term focus of academia. Based on the literature research, this paper puts forward the hypothesis that the governance structure is an important factor that affects the transparency of charities, and uses the data of China Public Foundations to do empirical research. The results show that: Firstly, the power allocation of charity councils is not conducive to transparency There is indeed an impact; Second, the role of supervisors and external directors on transparency is not significant; Finally, executive-level pay and transparency are negatively correlated.