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“郭美美事件”“爱心妈妈”“冰花男孩”“癌症女童”等一系列负面新闻折射出我国慈善基金会监管滞后以及“慈善不透明”等问题。在此背景下，越来越多的社会公众要求增强基金会信息披露地真实性和及时性。慈善基金会信息披露质量关乎其在社会公众心目中的形象和公信力建设，如果信息披露不及时、不充分、不透明很容易导致“慈善失灵”的现象，甚至引发信任危机。理事会作为基金会的决策机构和主要治理机构，对基金会披露信息的真实性和完整性负责，其治理水平和治理能力关乎基金会信息披露的质量。同时，为了加强对基金会的监督和管理，有关监管机构将外部审计制度引入基金会治理体系之中，并出台了相关配套指引用来指导审计人员更好地开展对慈善基金会的审计工作，使得外部审计对慈善基金会信息披露质量的影响日渐显著，为本文的研究提供了新的研究视角。

本文以社会组织中的基金会为研究样本，基于2016-2019年度工作报告披露的相关数据，从理事会组织架构、外部审计等角度出发，探索了影响慈善基金会信息披露质量的相关因素，并研究了高质量审计师在其中的调节作用。实证结果表明，理事会的规模、捐赠者比例对慈善基金会的信息披露质量具有积极影响，当理事会规模、捐赠者比例较大时，能够促进基金会提升信息披露质量；而当理事会存在“一元结构”时，基金会信息披露质量会明显降低。另外高质量的审计师在二者的关系中具有调节效应，能够显著抑制“一元结构”对基金会信息披露质量的消极影响。本文还发现，理事会治理与外部审计治理存在着替代与补充的关系，一方面，高质量审计师在一定程度上能够替代理事会的治理效应，另一方面也能缓解由于理事会权责划分不清晰所导致的代理问题。最后，通过进一步的分析发现理事会组织架构对于基金会信息披露质量的影响在不同监管水平、经济发展水平、筹资压力下存在显著差异。

A series of negative news such as “Guomeimei”, “Love mother”, “Ice flower boy”, “Cancer girl” and so on reflect the current problems of our country's charity foundation supervision and non-transparency of charity. In this context, The growing number of the public who require the foundation to disclose transparent and effective information.Because it’s transparency is equivalent to its image and credibility in the public mind, If they do not disclose information in time, fully and completely, it is likely to lead to the phenomenon of “charity failure” and even a crisis of trust.As the foundation's decision-making and the main governance institution,they must accountable to the authenticity and completeness of the information it published.In a sense, their ability to govern determines the quality of information it revealed .On the other hand,for the purpose of better supervision and management of charity foundations, the relevant supervision departments have introduced the audit system into the foundation’s governance framework,and issued a series of policies and accompanying guidelines to ensure better oversight by auditors.While external auditors take effect, the influence of external external auditor on the quality of information is becoming significant,and this is exactly what this article is about to do.

This article focuses on charity foundations，collected relevant data as a sample of the study through the charity's annual work report 2016-2019, proceed from the board characteristics, the external audit institution, studies whether they will infulence the quality of information disclosured by charity foundations and whether high quality auditors will affect their relationship.Our study found that the size of the council and the proportion of donors can promote the quality of information published by charity foundation, but when the chairman is also the executor, it will lead to a decline in the information quality it announced, further more we also find that high-quality auditors can adjust their relationships. Through further analysis, we find that there is a substitution and complementarity relationship between the governance of the board and the governance of external auditors.On the one hand, high-quality auditors can significantly curb the agency problems caused by the “Chairman-CEO duality” and remission the shortcomings of it’s internal control failures; but to a degree it can replace the governance effect of the board. Through further analysis, we found that the impact of the board’s organizational structure on the quality of information disclosure of the foundation is significantly different under different regulatory levels, economic development levels, and funding pressures.