近年來,我國公設財團法人備受關切,公設財團法人的定位以及監督則更顯重要。因此,本研究透過文建會所主管之國家文化藝術基金會為例,藉由國家文化藝術基金會與文建會的課責關係,類推至其他公設財團法人之中,藉以了解公設財團法人與主管機關間課責關係的影響因素與課責所面臨到的現象與問題。本研究以國家文化藝術基金會為主探討其與文建會之外部課責關係,以及國家文化藝術基金會董事會與執行單位間之內部課責關係。外部課責,乃依據國家文化藝術基金會之業務性質與特性對人事、財務以及補助面向進行探討;內部課責,則依據國家文化藝術基金會內部董事小組的設置與執行單位互動的協議式課責為面向進行探討。經由本研究所進行之深度訪談,發現公設財團法人法規未建立所導致其角色定位不明確,使監督範圍與強度因而致公設財團法人與主管機關在不同認定下難以有共識;並且從中發現諸如人事的規範定義不清、補助角色的混淆、募款責任的歸屬等都致使雙方在課責關係上產生變數。
Recently, the public has paid close attention to GONGOs. As a result, the role and the close supervision are getting more important. This thesis uses a case study on National Culture and Arts Foundation to exemplify the accountability between GONGOs and its supervisor, including the outer and the inner accountability. It discussed personal matters, financial affairs and subvention on outer accountability by the character of Naional Culture and Arts Foundation; on inner accountability discussed the relationship between its directorate and its executive. By in-depth interviewing, the result of this research shows that GONGOs have no law conformity with which results in undefined supervision to achieve common consensus; meanwhile, whom the responsibility of raising funds belongs to and the vague definition of personal salary rule may cause variation on their accountability. This thesis reveals the element between the National Culture and Arts Foundation and Council for Cultural Affairs, and analogizes to GONGOs.