臺灣宗教信仰與捐獻的經濟效益研究

本文運用特徵價格法，使用「台灣社會變遷基本調查」宗教組織問卷資料，發展出宗教捐獻及金額函數的評估模型。我們認為社會經濟地位對於宗教捐獻或是捐獻金額，皆佔有最顯著的影響效果，其次才是宗教行為及慈善觀念。而在社會經濟變數方面，以性別、婚姻、所得對宗教捐獻最具影響程度；至於在宗教行為變數方面，則以祈禱次數及宗教信仰強度對宗教捐獻最具影響程度；而在慈善觀念變數方面，則以做好事可以上天堂，壞事做多會下地獄、有錢的人應該救濟貧窮的人、行善事的人，下一輩子可以過好的生活對宗教捐獻具影響程度。另外，對於慈善觀念而言，當人們對於（1）做好事可以上天堂，壞事做多會下地獄、（2）有錢的人應該救濟貧窮的人、（3）行善事的人，下輩子可以過好的生活的贊成程度由平均值2.9050、3.4115及3.0025增加到頂點程度4時，我們估計有宗教捐獻的人的平均年捐獻金額可以分別增加370.8元、245.4元、385.1元，比改變前的年捐獻金額分別多出10.38%、6.87%、10.78%。

關鍵字

宗教信仰；特徵價格法；經濟效益；宗教捐獻

並列摘要

We adopt the hedonic price method to develop the evaluation model of religious donation, using the questionnaire, ＂A Survey on Changes in Taiwanese Society＂. The results show that socioeconomic status is the most significant factor influencing religious contributions or donations, followed by religious practice and beliefs concerning charities. Among the socio-economic variables, gender, marriage and income are found to have the greatest influences on religious donation. As for the variables of religious practice, the number of prayers and intensity of religious faith have the greatest influence on religious donation. Finally, (religious) beliefs concerning charities that factor in religious donations include: (1) Good deeds would land you in heaven while evil deeds in hell. (2) Rich people should help the poor. (3) Charities are the guarantee of a much better next life. In addition, annual donation amount can be increased by NTD 370.8(10.38%), 245.4(6.87%), and 385.1(10.78%) respectively when the approval ratings of these beliefs are increased from the average of 2.9050, 3.4115 and 3.0025 to the maximum (level 1~4).