慈善组织理事会治理行为是一种表现出对组织所处情境依赖特征的权变机制。为厘清慈善组织理事会治理对会计信息质量的影响机理，项目基于权变理论视角，设计以慈善组织监管与筹资情境为权变因素的理事会治理影响会计信息质量的研究框架。首先以委托代理、资源依赖和制度理论为基础，理论分析理事会监督与筹资行为差异化影响会计信息质量的作用机理并实证检验；然后选取注册会计师审计、政府监管、监事会监督三个维度的监管情境因素和组织捐赠依赖度、财务稳定性、所处地区资源丰富度三个维度的筹资情境因素，理论推演理事会治理对会计信息质量的影响随组织所处监管与筹资情境的不同而发生权变的机理并实证检验；最后构建理事会对会计信息质量治理效率评价的超效率DEA模型，探索以会计信息质量提升为导向的理事会治理最优结构。这一研究能拓展理事会治理研究权变理论视角，帮助监管者探索出提升理事会治理有效性和会计信息质量的共性措施，重塑慈善组织公信力。

Board governance behavior of charity organizations is a kind of contingency mechanism which shows the characteristics of dependence on organizational context. To clarify the effect mechanism of board governance on accounting information quality of charity organizations, the project designs the research framework of the effect of board governance on accounting information quality based on contingency factors of organizational regulatory and funding context from the perspective of contingency theory. Based on agency theory, resource dependence theory and institutional theory, the project theoretically analyses and empirically tests the differentiated effect of board governance on accounting information quality through monitoring and financing behavior of the board. Then the project selects organizational regulatory context factors in three dimensions including supervision of certified public accountants, government departments and board of supervisors, and organizational funding context factors in three dimensions including donation dependence, financial stability and resource abundance of the region where the charity organization is located. On this basis, the project theoretically deduces and empirically tests the contingency mechanism of the effect of board governance on accounting information quality as the charity organizations are in different regulatory and funding contexts. Finally, the project constructs a super-efficiency DEA model for the evaluation of the efficiency of board governance to accounting information quality, and explores the optimal structure of board governance oriented by improving accounting information quality of charity organizations. This study can expand the perspective of contingency theory of board governance research, and help regulators explore common measures to improve the effectiveness of board governance and accounting information quality, and thus can rebuild the credibility of charity organizations.