中文摘要：

借助说服双过程模型,研究慈善组织财务信息披露对捐赠者捐赠决策的影响路径,并进一步分析个人捐赠者和机构捐赠者对慈善组织所披露财务信息的关注维度的差异,再以我国慈善基金会为研究对象进行实证检验。研究发现,慈善组织财务信息披露对组织的捐赠收入具有显著的影响,并且分别沿边缘路径和中央路径影响捐赠者的捐赠决策;边缘线索和中央线索对个人捐赠者和机构捐赠者的影响程度存在差异：慈善组织披露财务信息的完整度作为边缘线索对个人捐赠决策的影响程度比对机构捐赠决策的影响程度更大,而反映慈善组织财务状况的财务指标作为中央线索对机构捐赠决策的影响程度比对个人捐赠决策的影响程度更大。

英文摘要：

With the help of persuasive dual progress model,influence path was studied on financial information disclosure of the charitable organizations to donors＇ decision-making.Further analysis was made on differences of individual and institutional donors in the dimensions of concerns about financial information disclosed by charitable organizations.And then the empirical test was carried out by taking Chinese charitable foundations as the research object.The results show that financial information disclosure has positive relationship with donation decisions,and affects the donation decisions following the peripheral route and central route.There are differences in the effect degrees of the two routes between individual donors and institutional donors.The effects of disclosure integrity as the peripheral route are stronger on individual donors than that on institutional donors,and the effects of financial indicators as the central route are stronger on institutional donors than that on individual donors.