淺談非營利組織的監理、運作理念－以美國紅十字會的財務分析為例

Discussing the Supervisory and Operational Concepts of Non-Profit Organizations: A Financial Analysis of the American Red Cross

陳悅萱(Yueh-Shiuan Chen)

《法印學報》 5期 (2015/10) Pp. 255-280

摘要

本文將略述當今非營利組織為了因應外在的環境變化，在營運思維上的革新，以及美國稅務機關IRS對非營利組織的規範，並從財務公開規範下所獲取的財務資訊，對歷史悠久且規模龐大的紅十字會作一簡要的財務分析。期望藉由本文，說明非營利組織的經營運作，已是一個非常複雜的議題，從而凸顯出2015年3、4月間，台灣媒體、政客、名嘴與網軍對慈濟基金會財務營運與徵信的諸多攻擊，就專業判斷而言，不但扭曲事實，而且對NPO有觀念上的重大偏差。本文希望能深化讀者對「非營利組織」的理解，爾後對於國內任何一個非營利組織，能從理性與建設性的思考角度來決定支持與否，而非輕易聽信、散布謠言，以免斵傷了台灣社會的良善人性與信任價值。

關鍵字

非營利組織 ； 慈濟

並列摘要

The revolution in operational concepts of NPO in order to adapt to external environment will be briefly described in this text. It will also mention the regulations made by IRS (Internal Revenue Service, American taxation agency) for NPOs. A brief financial analysis will be presented according to the financial information acquired by the regulation of financial disclosure of the American Red Cross, a large-scaled NPO with long history. The author hopes to explain in this text the operation of NPO, a very complicated issue, and to highlight that those attacks from Taiwan media, politicians, popular TV or radio hosts, and internet users regarding Buddhist Compassion Relief Tzu Chi Foundation's ways of financial management and its credit towards society are inappropriate. They not only distort the fact judging from professional perspectives, but also generate misunderstandings when it comes to the concepts of NPO. The author hopes to give readers a deep understanding of NPO. In so doing, readers can use rational and constructive ways of thinking to decide whether to support any of the NPO in Taiwan instead of merely listening to and spreading rumors, which would do harm to the goodness of humanity and value of trust in Taiwan society.

並列關鍵字

Non-Profit Organization ； Tzu Chi ； IRC ； form 990 ； Guidestar