台灣宗教非營利組織之財務與規模案例分析－以公開於公益團體自律聯盟之非營利組織為例

A Financial and Group Size Analysis of Taiwan's Non-profit Organizations-Citing Examples from Taiwan NPO Self-Regulation Alliance

陳悅萱(Chen, Yueh-shiuan)

《法印學報》 9期 (2018/12) Pp. 221-240

摘要

去（105）年內政部民政司將延宕多年的宗教團體法修正部分條文，希望取得宗教界的共識，完成立法程序，但有關財務公開的規範，引起部分佛教團體強烈抵制，以致未能排入議程，功虧一簣。非營利組織的財務責信，無論是對於捐款人的權益，或是非營利組的發展，都舉足輕重，台灣也跟隨著國際腳步努力建構良好的責信環境，而建立一個具公信力且參與成員數量足夠的資訊公開平台，是其中最重要的一環，雖然起步較晚，但台灣的「公益團體自律聯盟」，已漸漸擔負起這個重要的責任。本文將以一個網路瀏覽者的角度，自該網站搜集宗教非營利組織的財務資料，並建立描述性的統計資料，以了解宗教非營利組織的服務類別與規模，此外亦將建構可供分析的數據，試圖勾勒出國內宗教非營利組織的粗略面貌，並據此資料，選擇兩個非營利組織進行個案評估。

關鍵字

公益團體自律聯盟 ； 非營利組織責信 ； 非營利組織財報分析 ； 財團法人一粒麥子社會福利慈善事業基金會

並列摘要

Last year, the Department of Civil Affairs, Ministry of the Interior, submitted some long-awaited amendments to Religious Organizations Law, in hopes of completing the legislative procedures under the consensus of religious groups. Of these amendments, however, some regulations regarding ＂financial transparency＂ have caused serious protestations in some Buddhist organizations, and eventually were not included in the agenda. The financial accountability of these nonprofits matter a lot in two regards. First, donators have every right to know about what causes their donation have gone to. Second, this accountability helps to increase the nonprofits’ development and efficacy in the long run. Hence, Taiwan has followed the steps of other countries in creating a culture of accountability for nonprofits, and this requires a highly and widely credible open data platform that gets a sufficient number of members on board. Recently Taiwan NPO Self-Regulation Alliance has begun to take on this responsibility albeit a little later than international counterparts. The author gathered the financial data from the website of NPO Self-Regulation Alliance, and then presented descriptive statistics, so as to better understand the service sectors and size of the faith-based nonprofits in Taiwan. Meanwhile, the author tried to create a set of data for further analysis, in an attempt to describe the contours of the non-profit religious organizations in Taiwan, and then selected two nonprofits to conduct case assessments.

並列關鍵字

Taiwan NPO Self-Regulation Alliance ； NPO accountability ； Nonprofit financial statement analysis ； A Kernel of Wheat Foundation