台灣公益信託實務發展之分析

The Analysis of Charitable Trust Practice in Taiwan

陳秋政(José Chiu-C Chen) ； 彭俊亨(Kevin Jun-Heng Peng)

《政策與人力管理》 2卷2期 (2011/12) Pp. 97-135

https://doi.org/10.29944/PPM.201112.0004

摘要

公益信託是一種結合民間資源、信託功能參與公益之法律制度。此種制度在英、美、日等國已被民間廣泛使用。但在台灣，一般人對公益信託制度不僅感到陌生，對於公益信託實務運作的優點也缺乏認識。我國於一九九六年公布信託法至今邁向第15 個年頭，目前中央政府計有九個部會依其主管業務訂有不同公益目的之公益信託設立監督辦法；截至二○一○年第1 季，設立的案件共有65 件。為闡述公益信託的意涵及其實務運作架構，解析公益信託制度在實務上的協力本質，同時就公益信託與財團法人制度進行比較。本文以次級資料分析法，取材治理概念相關文獻，擇定兩個公益信託個案後，按其成立緣起、信託宗旨、信託結構及實務運作分析等層面，依序進行個案之協力治理狀態分析，以回應本文之研究目的，並期待公益信託制度的推廣，能讓公共問題與社會需求獲得更佳的回應與解決。

關鍵字

公益信託 ； 協力治理 ； 公民參與

並列摘要

Charitable Trust is a legal system in combination of civilian resources, trust function which engages in the public interesting activities. This system has been broadly adopted in U.K., U.S. and Japan etc. However, People in Taiwan are unfamiliar with the official regulation of Charitable Trust, but also lack of knowledge in its practical operation. In fact, the Trust Law has been promulgating for more than 15 years in Taiwan. Nine central level agencies have announced their regulations on permission and supervision of their owned jurisdiction about Charitable Trust. Sixty-five Charitable Trusts have completed their application, and are operating well at the end of the first quarter of 2010. The purpose of this article is to introduce the meaning and operation framework of Charitable Trust, to analyze the collaborative nature of Charitable Trust, and to compare the difference of Charitable Trust and Foundation. Literature review and two case studies have been adopted in this study. For enhancing our understanding of Charitable Trust and making better response to research purpose, the case analysis is conducting by the order of their history, purpose, administrative structure and operation etc. After this research, we expect the development of Charitable Trust in our country in future is able to obtain better responses and resolution to the public affairs and social demand.

並列關鍵字

Charitable trust ； collaborative governance ； citizen participation