管理评论 ›› 2020, Vol. 32 ›› Issue (12): 263-272.

• 应急管理 • 上一篇    

“一省包一市”模式对慈善组织信息披露的空间溢出影响:基于突发疫情期间抗疫款物信息披露的文本分析

李哲1,2, 唐福杰1, 袁淳1,2, 郝闻汉1   

  1. 1. 中央财经大学会计学院, 北京 100081;
    2. 中国管理会计研究与发展中心, 北京 100081
  • 收稿日期:2020-04-01 发布日期:2020-12-30
  • 作者简介:李哲,中央财经大学会计学院副教授,硕士生导师,博士,中国管理会计研究与发展中心成员;唐福杰,中央财经大学会计学院博士研究生;袁淳,中央财经大学会计学院教授,博士生导师,博士,中国管理会计研究与发展中心成员;郝闻汉,中央财经大学会计学院博士研究生。
  • 基金资助:
    国家自然科学基金项目(71902210;71872199);教育部人文社会科学基金青年项目(19YJC630092);中央高校基本科研业务费专项资金和中央财经大学科研创新团队支持计划资助项目(校20190111);北京高校高精尖学科"金融安全工程"2020年度应急项目。

Spatial Spillover Effects of Partner Assistance on Charitable Organizations' Information Disclosure: A Text Analysis Based on the Information Disclosure of Anti-epidemic Provisions

Li Zhe1,2, Tang Fujie1, Yuan Chun1,2, Hao Wenhan1   

  1. 1. School of Accountancy, Central University of Finance and Economics, Beijing 100081;
    2. China Management Accounting Research and Development Center, Beijing 100081
  • Received:2020-04-01 Published:2020-12-30

摘要: 在抗击新冠疫情最艰难的阶段,"一省包一市"对口支援关系给湖北疫区(除武汉市以外的其他地级市,下同)提供了重要支援,施援地将先进医疗团队和资源带到受援地,其公共危机的应急管理经验也在受援地宣传推广。本文以湖北受援地慈善组织接受和发放抗疫款物的信息披露为研究样本,实证检验了"一省包一市"对口支援关系的空间溢出效应。研究发现,"一省包一市"期间,如果施援地慈善组织对抗疫款物信息披露越及时和详细,则越能提升受援地慈善组织对抗疫款物信息披露的及时性和详细性;如果施援地的信息披露越滞后和简略,则会降低受援地的信息披露及时性和详细性。上述发现证明了空间溢出效应的存在。从机制上看,施援地媒体报道的监督效应和接触式学习的示范效应都可以增强空间溢出效应。本文的主要发现在经过换用省级数据、矫正测量误差、排除历史惯性、考察互联网支援模式和考虑时间序列相关以后,仍然显著成立。实证结论有助于进一步认识抗疫款物的信息披露规律,推动对慈善组织的跨地区协同治理机制。

关键词: “一省包一市”, 空间溢出效应, 慈善组织, 抗疫款物, 信息披露

Abstract: In the critical stage of fighting COVID-19, the partner assistance relationship of "each province supporting a city" provided effective assistance to the epidemic areas in Hubei province (other prefecture-level cities except Wuhan city, the same below). Advanced medical teams and resources as well as the emergency management experience of public crisis were brought from aid-providing areas to the aid-receiving areas. This paper researches the information disclosure of receiving and distributing anti-epidemic provisions by the charity organizations, and tests the spatial spillover effect of partner assistance on charitable organizations' information disclosure. It is found that during the period of partner assistance, the more timely and in more details anti-epidemic provisions are disclosed in the aid-providing areas, the more so it is in the aid-receiving areas, and vice versa. The supervision effect of media report and the demonstration effect of contact learning can both enhance the spatial spillover effect. The main findings are still significant after alternative measurement, correction of measurement error, elimination of historical inertia, consideration of Internet partner assistance and consideration of time series correlation. The empirical conclusion can help further understand the law of information disclosure of anti-epidemic funds and substances and promote the cross-regional collaborative governance mechanism of charitable organizations.

Key words: partner assistance, spatial spillover effect, charitable organizations, provisions against epidemic diseases, information disclosure