非營利組織失靈與治理：獨立評估機制之設計

不論是政府、企業或非營利組織都希望達到良善治理的目標，讓組織得以獲得外界的信任，但在實際運作的過程可能產生治理失靈的現象，而這些失靈問題，必須採取相關的機制加以解決。在公共政策領域中，已有相關學者歸納出市場或政府失靈的問題，以及提出如何解決的方案。本研究希望分析非營利組織失靈的問題，並且探討獨立評估機制是否能成為有效解決機制。因此，本研究運用文獻分析法、次級資料分析法、個案研究法等研究方式，一方面建構非營利組織失靈與獨立評估機制的理論意涵，二方面從實務個案中瞭解政府捐助的文化財團法人失靈問題與獨立評估機制可能解決哪些失靈問題，以及國內外推動獨立評估機制的個案資料，以瞭解成功的要素與設計的經驗，三方面，從我國的脈絡瞭解非營利組織獨立評估機制的發展可能性。本文的研究發現包含：（1）從不同理論視角推論出非營利組織運作會產生「資源」、「治理」、「透明」、「責信」、「績效」失靈問題。（2）獨立評估機制具有獨立性、客觀性、專業性、透明性等四項核心要點，並且有多元角色，這些核心要點與角色功能有助於解決非營利組織失靈的問題，本研究也建構出獨立評估機制的理論基礎。（3）獨立評估機制的制度設計原理，涵蓋組織結構、角色功能與技術面向，並且獨立評估機制這些面向上可以有不同的選擇途徑。（4）政府捐助文化財團法人的個案經驗顯示，獨立於主管機關與政府捐助的文化財團法人之間的第三方獨立評估機制，可以成為政府以外的外部治理機制，並且也有多元角色發展與組織設計的可能性，但扮演獨立評鑑角色的組織與政府的監督管理職權如何分配是相當重要的議題。（5）國內外獨立評估個案的重要啟示為機制成功上須建立組織的權威性，以及我國非營利組織領域中未有政府認可的專責評鑑組織或認證組織。（6）我國非營利組織領域未來推動獨立評估機制的發展上，特別需要注意的是第一方（政府、民眾、企業等）與第二方（非營利組織）對於獨立評估機制的角色期待與建立機制相關配套措施，以促進多元獨立評估機制發展的可行性。最後，在政策建議方面，包含：（1）加速《社會團體法》之通過，與財團法人之監督管理達到一致性。（2）以政府捐助的財團法人試辦獨立評估機制。（3）促進非營利組織認證組織之發展。在研究建議方面，包含：（1）採取深度訪問或移地研究，瞭解國內外非營利組織外部獨立評估機制的運作經驗。（2）採取深度訪問法瞭解不同類型的非營利組織在組織失靈面向與對獨立評估組織的角色期待。（3）運用多元研究方法探討獨立評估組織對捐款行為的影響。

關鍵字

非營利組織失靈；獨立評估機制；良善治理；透明責信；績效評估

並列摘要

Whether it is a government, enterprise or nonprofit organization, they all hope to achieve good governance, and gain the social trust. However, governance failures may occur in the process of operation. We must adopt relevant mechanisms to solve them. In the field of public policy, relevant scholars have summarized the problems of market or government failure and how to solve them. This research hopes to analyze the failure of nonprofit organizations and explore the independent evaluation mechanism can be an effective solution mechanism. Therefore, this study uses literature analysis, secondary data analysis, and case study methods. The findings include: (1) Inferring from different theoretical perspectives, the operation of nonprofit organizations will produce problems of "resources", "governance", "transparency","accountability", and "performance" failures. (2) The independent evaluation mechanism has four core points of independence, objectivity, professionalism, and transparency, and has multiple roles. These core points and role functions can help solve the problem of nonprofit organization failure.This research also constructs develop the theoretical basis of the independent evaluation mechanism. (3) The system design principles of the independent evaluation mechanism cover organizational structure, role functions, and technical aspects, and the independent evaluation mechanism can have different options for these aspects. (4) The case experience of government-founded cultural nonprofit organization shows that the independent third-party evaluation mechanism between the competent authority and government-founded cultural nonprofit organization can become an effective external governance mechanism outside the government, and it also has multiple roles and organizational designs. However, how to allocate the supervision powers of the organization and the government that play the role of independent evaluation is a very important issue. (5) The independent evaluation cases at home and abroad is that the organization must be established for the success of the mechanism, and there is no government-recognized evaluation organization or certification organization in the field of nonprofit organizations in my country. (6) In the field of nonprofit organizations in my country to promote the development of independent evaluation mechanisms, special attention should be paid to the expectations and establishment of the role of the first party (government, people, enterprises, etc.) and the second party (nonprofit organizations) for the independent evaluation mechanism Mechanism-related supporting measures to promote the feasibility of the development of multiple independent evaluation mechanisms. Finally, Policy recommendations include: (1) Accelerate the adoption of the "Social Organization Law". (2) Promote research and discussion of relevant legal systems. (3) Promote the development of certification organizations. Research suggestions include: (1) Take depth interview or research abroad to understand the operating experience of the independent evaluation mechanism of domestic and foreign nonprofit organizations. (2) Adopt depth interview to understand the role expectations of different types of nonprofit organizations in terms of organizational failure and independent evaluation organizations. (3) Use multiple research methods to explore the influence of independent evaluation organizations on donation behavior.