非營利組織的績效評估制度－以日本爲例

Performance Evaluation of Non-Profit Organization: A Case Study of Japan

林淑馨(Shu-Hsin Lin)

《公共事務評論》 9卷2期 (2008/12) Pp. 1-25

https://doi.org/10.29622/JPAR.200812.0001

摘要

非營利組織顧名思義即非強調其獲利性，因具有公益和不分配盈餘的特性，爲一志願的組織，加上其是以改變人類爲目的而設立，因此，一般認爲績效評估對非營利組織而言並無施行的必要與迫切性。然而，隨著非營利組織的增加與其規模之擴大，同時又有租稅優惠，所以要求非營利組織提升其責任與透明度之呼聲日益增加。基於此，爲了達成課責的目的，有必要對非營利組織進行評估，因此，課責與評估對非營利組織而言，就如同「目的」與「手段」之關係。
由於受到篇幅所限，在本文中作者以日本的非營利組織爲例，來觀察分析其績效評估制度的內容。研究發現，由於非營利組織本身的特質與服務的特殊性，截至目前爲止，日本雖然制訂特定非營利活動促進法以管理監督該國的非營利組織，但卻尚未建構出非營利組織的績效評估制度。目前所公布發表的評估指標中，絕大多數是由非營利組織與其關係者自行設計或共同發起，而現階段所設計出來的評估指標都兼具「公益性」（「社會性」）與「企業性」，甚至更強調組織的服務品質、使命與目標的達成與否等質性指標，但因評估內容多涉及組織的財務狀況、活動成果等，若非組織內部成員，一般難以給予有效評估，而容易淪爲內部評估，影響評估結果的可信度。

關鍵字

非營利組織 ； 責任 ； 績效評估 ； 日本

並列摘要

Rather than valuing its profitability, non-profit organization is one voluntary organization which is characterized with its nature of public welfare and non-appropriated surplus. Along with its purpose of establishment based on bringing about changes for human being, it is generally thought that it has no necessity and urgent need to carry out the performance evaluation on non-profit organization. Notwithstanding, with the increasing number and expansion of organization scale for such organization along with the advantage of tax preference, it is in increasing demand to request the non-profit organization to enhance its responsibility and transparency. In view of such consideration, it is in need of conducting evaluation on non-profit organization to achieve the purpose of accountability. For non-profit organization, therefore, accountability and evaluation amount to the relationship between ”purpose” and ”means.”
Subjected to the capacity of printed page, the author of this essay takes the non-profit organization in Japan as an example by observing and analyzing the contents about the performance evaluation system of such organization. Findings would further indicate that performance evaluation system of non-profit organization has not been established yet as of date due to the distinguishing characteristics and specialty of its services possessed by such organization, despite the fact that Japanese government has enacted laws governing the promotion of specific non-profit activities to manage and oversee the non-profit organization in the country. Among those revaluation indexes promulgated, most of them are designed or initiated by the non-profit organizations and their partakers. The current evaluation lays equal emphasis on ”public welfare feature” (sociality) and corporate nature, as it further stresses the qualitative indexes, such as the achievement of service quality, mission and goal of organization. As most evaluation contents involve the financial conditions and result of activities of the organization, had it not been for the organizational members, it can hardly give effective evaluation generally but be reduced to internal evaluation easily that will affect the reliability of evaluation results.

並列關鍵字

NPO ； accountability ； performance evaluation ； Japan