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  • 學位論文

我國企業基金會及財團法人在大型家族集團扮演角色之研究

The Research on the Roles and Functions of the Corporate Foundations in Large-scale Family-owned Conglomerates in the Republic of China

指導教授 : 陳俊忠

摘要


台灣大型家族集團企業為了提升企業形象及利用法律提供稅賦上的優惠,紛紛成立企業基金會及財團法人;由中華徵信所歷年調查發表的「台灣地區大型集團企業研究」中,篩選出遠東、台塑、新光、霖園四大家族集團,都有成立企業基金會及財團法人,而且這些企業基金會及財團法人經常出現在這些集團企業所轄上市公司的董、監事名單及前十大主要股東之名單中。很顯然從事公益並非四大集團企業成立這些非營利組織唯一的目的;企業基金會及財團法人對四大集團另一個重要的功能是維護所有權及鞏固經營權。 分析結果顯示,四大集團對於運用企業基金會及財團法人擔任上市公司董、監事的偏好雖有不同,但以企業基金會財團法人作為持股工具,則為四大集團共有的現象,而且平均持股率由1994年最低4.12%到2012年6.81%,增幅達65%,顯見企業基金會及財團法人已成為四大集團之重要控股工具。然而這些企業基金會及財團法人皆屬公益性質,除不得分配盈餘外,其資產最終歸公,將由地方自治團體擁有;再加上政府機關對於非營利組織之監督與管理,有逐漸嚴格的趨勢,四大集團利用其作為控股或掌握經營權的工具,將面臨潛在的風險,應該予以重視。 非營利組織在民主社會已成為政府、企業之外重要的第三部門,其蓬勃發展不但可以協助企業達成社會企業的理想,也能補足政府職能之不足,其三者之間良性的互動,有助達成國家社會共同的目標與願景。企業基金會、政府及集團企業若能各自採取作為,使企業基金會及財團法人回歸「第三部門」應有本色,對社會將是重大貢獻。

並列摘要


The benefit of enhanced corporate image and tax concession is enticing Taiwan’s large family business groups to establish foundations; four large family business groups (Far Eastern, Formosa, SK and Cathay) are selected from a long-standing survey “Business Groups in Taiwan” published by China Credit Information Service, not only all of which have established foundations, those foundations often rank among the list of directors, supervisors and top 10 shareholders of the publicly listed companies under the wing of the respective group. It is apparent that charity isn’t the only objective; those foundations serve another important function – safeguard ownership and strengthen management right. Analysis revealed that while each of the four large groups differs in the practice of appointing foundation as the director or supervisor of its listed companies, all four groups use foundations as shareholding vehicles. The average shareholding ratio by those foundations rose from 4.12% in 1994 to 6.81% in 2012, amounted to an increase of 65%, clearly showed that foundations are becoming an important tool for shareholding control. However, those foundations are of public nature, in addition to the prohibition against allocation of surpluses, the foundations’ assets (on dissolution) ultimately rests in the public’s hand, to be owned by the municipal corporation; coupled with increasing stringent government regulation over non-profit organization, the use of foundations by the four large groups as tool to control share interest or management right is potentially under threat. Non-profit organizations in a democratic society has become “the third sector” in addition to the role played by the government and business enterprises, their prosperity not only assist business enterprises to fulfill their corporate social responsibility, but also serve to supplement the inadequacy of governmental functions, the positive interaction between the three sectors will facilitate materialization of the goal and vision common to the state and society. If the foundations, government and group enterprises each takes action to enable the foundations to revert to the role of “the third sector” as what it should be, that will be a significant contribution to the society.

參考文獻


一、中文部份
[1] 中華徵信所(2001)。2003年台灣地區集團企業研究。台北:中華徵信所企業股份有限公司。
[2] 中華徵信所(2002)。2004年台灣地區集團企業研究。台北:中華徵信所企業股份有限公司。
[3] 中華徵信所(2003)。2005年台灣地區集團企業研究。台北:中華徵信所企業股份有限公司。
[4] 中華徵信所(2004)。2006年台灣地區集團企業研究。台北:中華徵信所企業股份有限公司。

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