美国大学基金会的信息披露制度及其启示——以印第安纳大学基金会为例

Information Disclosure of University Foundations in America and its Implication——A Case Study on Indiana University Foundation

随着社会捐赠数额的不断增加，大学基金会需要加强信息披露以获取公众的信任。本文系统介绍了美国大学基金会信息披露制度，重点剖析了印第安纳大学基金会信息披露情况，提出我国大学基金会应以之为镜鉴，提高认识以增强信息披露的内在动力，发挥财税部门对信息披露的经济引导功能，增加财务信息尤其是捐赠使用效益信息的披露，不断加强信息披露的规范性，提高透明度。

With the increase of endowment, university foundations need enhancing information disclosure to get donors' reliance. The essay explores the information disclosure systems of university foundations in America. Specifically，we take Indiana University Foundation as an example to illustrate the main contents of information disclosure. Based on this, we put forward three measures to regulate the management of information disclosure for university foundations in our country.