財團法人之網站資訊揭露─以教育事務類型財團法人為例

在財團法人法實施前，我國並無資訊揭露相關規定，而近幾年財團法人發生了一些為人詬病的事件，也顯示行政機關對於財團法人之監督已超載，讓財團法人資訊揭露的議題又再度浮上檯面。為了解教育事務類型財團法人於財團法人法施行前之網站資訊揭露現況及財團法人法施行後所遭遇之問題，本研究透過網站內容分析的方式針對54間大型教育事務類型財團法人官方網站進行分析，復以本研究透過立意抽樣挑選出學界、財團法人及政府部門代表，針對前述盤點的實務狀況進行深度訪談，透過歸納、分析訪談內容，修正並得出符合我國國情之網站資訊揭露盤點指標。最後，本研究亦針對教育事務類型財團法人、政府部門及社會大眾提出相關實務建議。在教育事務類型財團法人方面，為了募集更多的資源及獲得負責任的組織形象，應更大程度地於網站上揭露資訊；另外，長遠來看應致力於將財團法人法規定應公開之資訊轉化為官網上行銷之素材，以獲得最大之效益。在社會大眾方面，可透過捐款行為讓財團法人更願意資訊揭露。在政府部門方面，應持續宣導財團法人法相關規定、蒐集修正意見，並積極推廣「教育基金會資訊網」，始能達到全民監督之目的。

關鍵字

財團法人法；網站資訊揭露；教育事務類型財團法人

並列摘要

Before the implementation of Foundations Act, there was no relevant regulations on information disclosure in Taiwan. In recent years, there have been some incidents in which the foundation has been criticized. It also shows that the supervision of the foundation by the administrative organization has been overloaded and the issue of information disclosure by the foundation has once again surfaced. In order to understand the problems disclosed by the website of the educational foundation before the implementation of Foundations Act and the problems encountered after the implementation of Foundations Act, this research analyzes the website of 54 large-scale educational foundation through the content analysis of the website. The research uses purposeful sampling to select representative persons in academic, foundation and the government through t in-depth interviews on the practice of the above-mentioned inventory, and through the induction and analysis of the interview content, revised and obtained the information disclosure index of the website in line with Taiwan's conditions. Finally, this study also proposes practical advice on the types of educational foundations, government departments and the general public. In the case of educational foundations, in order to raise more resources and obtain a responsible organizational image, information should be disclosed on the website to a greater extent. In addition, in the long run, efforts should be made to convert the information that should be disclosed in the "Educational Foundations Information Website" into the material of official website marketing to obtain the maximum benefit. In terms of the public, through the donation behavior, the foundations is more willing to disclose information.In terms of government , we should continue to publicize the relevant provisions of the Foundations Act, collect amendments, and actively promote the "Educational Foundations Information Website" to achieve the goal of universal supervision.