非營利組織治理機制之研究－以社會福利慈善事業基金會為例

本研究係以非營利組織治理為依據，以國內107家社會福利慈善事業基金會為研究對象，探討基金會規模及基金會型態對組織的會計制度、組織運作、資訊透明度及與法令遵循之關係。研究結果發現規模較大的基金會，有較佳的會計處理、專職人力、定期公告徵信與定期存款基金額的遵循程度，但卻出現書面會計制度未建立、董事會獨立性較低、未經會計師查核及社會福利支出不足等治理缺失。而基金會型態並未與四個治理構面呈現顯著正相關，此現象可透露出目前國內以社會大眾及政府為主要支持者的社福基金會，其治理機制皆不夠完善，有著潛藏的舞弊誘因，建議政府機關應給予更多的關注，以避免來自各界善心人士的捐款遭到不法的利用。

關鍵字

非營利組織；治理機制；社會福利慈善事業基金會；會計制度；資訊透明度

並列摘要

This study aims to exam the governance mechanism of the nonprofit organizations from four dimensions, which are the accounting system, organizational operation, information transparency and regulation adherence. There are 107 Social Welfare Charitable Foundations first selected as research samples and further divided into subgroups in terms of their size and type. The results indicate that Foundations with larger size have better accounting treatments, full-time manpower, regular announcement of donation income spending and adherence to a fixed deposit requirement. However, some deficiencies relating to written accounting systems not proper to set up, independency of board of director not sufficient to satisfy, financial statements not appropriate to audit and social welfare expenditure not plenty to meet requirements. On the other hand, it can not really tell that governance mechanism is positively related to type of Foundations. Especially, the governance mechanism of Social Welfare Foundations regarding the public and government as the main supporter is not perfect enough. It implies that a potential to conduct frauds is induced, suggesting the authorities to pay more concerns on both types of Foundations for preventing the public/government donations from illegal use.