近年来,我国非营利组织发展迅速,在经济社会发展的各个领域都发挥了重要作用。然而,现实中,非营利组织也存在很多诸如舞弊、贪腐、资金滥用、透明度不足等财务问题,严重挫伤了捐赠者的捐赠积极性,损害了出资人权益。个人捐赠者财务公平感知是他们对组织公平感知中与财务相关的部分,是一种主观感受,对其捐赠金额、捐赠频数等均产生一定影响,是许多非营利组织能否募集到足够资金的关键因素。文章通过对非营利组织捐赠者调查,采用结构方程进行分析得出:财务结果公平直接影响个人对非营利组织的捐赠意愿,财务程序公平对捐赠意愿的直接影响不显著,主要通过财务结果公平间接影响捐赠意愿,财务信息公平直接影响和通过财务程序公平与财务结果公平间接影响捐赠意愿。因此,为提升个人捐赠者捐赠意愿以筹集到更多资金,非营利组织应当按照出资人意愿妥善安排资金用途,提高资金使用效益,并及时披露财务信息,从而提升其财务公平感知。 In recent years, the rapid development of non-profit organizations in our country has played an important role in all fields of economic and social development. However, in reality, there are many non-profit organizations such as fraud, corruption, abuse of funds, lack of transparency and other financial issues, seriously dampened donors’ enthusiasm for donations and undermined the rights and interests of investors. Financial fairness of individual donors is their financial-related part of fair perception of the organization. It is a kind of subjective feeling that affects their donations and the donation frequency to some extent. It is whether many non-profit organizations can raise sufficient funds The key factor. Through the investigation of non-profit organization donors and the structural equation analysis, the article draws the conclusion that the fairness of financial results directly affects individuals’ willingness to donate to non-profit organizations, the direct impact of fairness of financial procedures on donation will not be significant, mainly through fair indirect financial results Affect the willingness to donate, the fair and direct influence of financial information and the willingness to donate indirectly through the fairness of financial procedures and the fairness of financial results. Therefore, in order to raise individual donors’ willingness to donate to raise more funds, NPOs should make proper use of funds according to the willingness of their sponsors so as to enhance the efficiency of capital utilization and timely disclosure of financial information so as to enhance their financial fairness.