非營利組織資訊揭露重要性認知與實務差異之探討

The study of discrepancies between recognition of importance and level of implementation on non-profit organization information disclosure

周芬瑞(Fen-Jui Chou)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2010年)

https://doi.org/10.6840/cycu201000457

摘要

在百業競爭的現代社會，充斥資訊科技的年代，台灣的非營利組織成長快速，百家爭鳴。以創新、更大彈性、有效率的方式，來協助解決多元複雜的社會議題，重建社會價值。公信力是非營利組織存續的關鍵，非營利組織其運作及活動涉及公眾的利益，更應向社會大眾公開資訊，接受社會大眾的監督，以獲取信任和資源。
經營良好的非營利組織，內部必須有完善健全的治理制度。非營利組織的治理除了董（理）事會責任之外，最重要的就是資訊揭露及透明度。非營利組織應以自律、透明、公開為指標，接受學術界、媒體、公眾及其他非營利組織相互之監督，除提昇公信力外，也可健全非營利組織之發展。
本研究藉由質性研究之文獻分析法及問卷調查法的方式，針對非營利組織的從業人員調查其對非營利組織資訊揭露重要性的認知及實際資訊揭露情形。研究結果發現受訪者皆認同非營利組織資訊揭露是重要的，但調查其實際揭露情形卻不盡完善，與認知的重要性有落差，代表國內的非營利組織在提昇透明度及治理機制有很大的進步空間。

關鍵字

公司治理 ； 透明度 ； 資訊揭露 ； 非營利組織

並列摘要

In the age of modern information society, the rapid growth of the non-profit organization in Taiwan shows different aspects of how non-profit organizations help to solve the multi-complicated social issues with more creative and efficient ways. The key for the survival of these non-profit organizations is its credibility. Since the operation and the activities organized by these non-profit organizations involve public interests, it is important to disclose their information to the public and to be supervised by the public in order to earn their trust and resources.
A well-managed non-profit organization needs to have a sturdy internal management system. Aside from the duties of its board of directors, it is also important to disclose organization’s information and its transparency. A non-profit organization should use self-discipline, information transparency and disclosure as indicators and accept the supervisions from the academic, the media, the public and other non-profit organizations. It will help to improve its credibility and develop a sound non-profit organization.
This research is a qualitative study undertaken by means of literature analysis and questionnaire. It is aimed to study from the employees of non-profit organizations about the discrepancies between their recognitions of importance and level of implementation on non-profit organization information disclosure. The findings reveal that though it is agreed by all interviewees the importance of disclosing non-profit organization’s information, there are still discrepancies between their recognitions and actual disclosures. It shows that there is still a lot of room for improvement to build up the level of information transparency and management systems in Taiwan’s non-profit organizations.

並列關鍵字

non-profit organization ； information disclosure ； transparency ； Corporate Governance

參考文獻

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