Abstract: Taking charity's financial information which was openly disclosed as the sample, this paper studied the influence of financial information transparency on charitable income by empirical method. The study found that charitable organization, which has more transparent financial information are more likely to get higher income from donations, incremental financial information transparency can bring incremental donation income, and marketization process is not an important factor that can affect the donation income. Further more, when distinguished the fund-raising type of charity organizations, we found that the financial information transparency in non-public offering charity organizations have stronger financing effect than in public offering charitable organizations.

摘要： 以2009-2012年间慈善组织公开披露的财务信息为样本，实证检验了慈善组织财务信息透明度对捐赠收入的影响。研究结果表明，慈善组织财务信息透明度越高，越有可能获得较高的捐赠收入，增量财务信息透明度带来了增量捐赠收入，同时市场化进程并非影响捐赠收入的重要因素；进一步区分慈善组织的筹资类型后发现，非公募慈善组织的财务信息透明度较之公募慈善组织具有更强的筹资效应。