【摘要】：本文在闡述公益創投興起的背景、內涵及在國內的實踐基礎上,基于舞弊三角理論,以無錫市公益創投為分析對象,通過理順公益創投運作各主體間的關系,具體分析社會組織在創投項目申報及實施過程中的隱蔽性行為。分析結果表明:社會組織在公益創投各個階段都存在舞弊的壓力、機會和借口,形成不同程度的道德風險,但執行報告和內評估等問責工具的有效性并不高。失真的信息直接影響第三方承辦組織的協調、督導及評估職能,最終使公益創投的目標無法實現。最后,基于分析結果,本文以道德風險的"機會"要素作為突破點,從社會組織及創投項目、創投項目綜合效應評價體系、專家工作等多方面提出政策建議。
[Abstract]:On the basis of expounding the background, connotation and practice of public venture capital in China, based on the theory of fraud triangle, this paper takes Wuxi public interest venture capital as the object of analysis, and straightens out the relationship between the main bodies of public interest venture capital operation. This paper analyzes the hidden behavior of social organizations in the process of application and implementation of venture capital projects. The results show that social organizations have the pressure of fraud opportunities and excuses to form different levels of moral hazard in all stages of public venture capital but the effectiveness of accountability tools such as executive report and internal evaluation is not high. The distorted information directly affects the coordination, supervision and evaluation functions of the third party organization, and ultimately makes the goal of public interest venture capital impossible to achieve. Finally, based on the analysis results, this paper takes the "opportunity" element of moral hazard as the breakthrough point, and puts forward policy suggestions from social organization and venture capital project, evaluation system of comprehensive effect of venture capital project, expert work and so on.
【作者單位】： 江南大學商學院;
【基金】：江蘇高校哲學社會科學研究基金指導項目“長三角民營企業倫理建設和社會責任意識教育”(項目編號:2013SJD630077) 江南大學自主科研項目“新型政企關系、新興產業培育與經濟轉型研究”(項目編號:Z20141080033)
【分類號】：D922.182.3

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本文編號：2143741