비영리 법인 운영 실태와 지배구조

초록

This paper conducts an empirical analysis of the governance structure of non-profit organizations. The main findings are as follows. First of all, the average number of board meetings of a non-profit organizations is 3.5 times a year, and it has never been held in a quarter. In addition, the role of the board of directors exists only in the strategy and finance, and the role of understanding organizational missions and monitoring and evaluation of the management seems to be insignificant. Second, the average size of the board of directors is 9, and the larger the expenditure on unique purpose projects. In the case of non-profit organizations established by the private sector, it is the largest with an average of 10.3 people, and in the case of non-profit organizations established by firms, it is the smallest with 6.9. Third, when looking at the gender composition of the board of directors, the proportion of women is 14%. The age composition of the board of directors is 90.7% of those in their 50s to 60s. Fourth, the way of appointing a new director is about 67% recommended by the board of directors, 22% recommended by the chairman, 4% by external experts, and 7% by others. Fifth, there is no correlation between governance structure and financial performance of non-profit organizations. Finally, the education program for the board of directors has a positive correlation with the existence of ethical regulations, punishment in case of violation of ethical regulations, and publication of annual reports. The education for the board of directors and transparency of non-profit organizations move in the same direction

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