政府捐助之財團法人營運績效評估指標構建

政府捐助之財團法人成立係政府為達成特定政策或行政目的，但伴隨著時代變遷、組織複雜以及設立家數逐年成長，原本的優點卻衍生了弊端，萬年董事會、財團法人養肥貓、業務效益低落、公產轉私產等負面消息層出不窮，目的事業主管機關、立法院、審計機關等仍無法有效管理與監督。目的：探討政府捐助之財團法人現行監督管理機制、桃園市政府捐助之財團法人運作的情形，並建構評估政府捐助之財團法人之六大績效構面及二十八項考核項目。方法：藉由地方政府監督管理機關人員之視角做問卷調查，以模糊層級分析法之實證分析其權重排序，提出政府捐助之財團法人營運績效考核制度設計建議，俾使監督管理機關未來建立課責機制。結果：依績效構面權重值排序結果，以「法規規範的完備程度」權重值為42.0%為最高其次為「法人治理的健全性」權重值為19.3%，兩者比率合計達約61%。表示受調查者認為完備的法規規範對於「政府捐助之財團法人」的營運效能是具有高度重大影響性；其次，對於目前法人業務日漸複雜且具專業性質趨勢而言，「法人治理的健全性」亦越發重要。在考核項目方面，前三名分別為，財團法人的設立規範(19.37%)、財團法人財產登記(10.38%)、資訊揭露與透明程度(5.92%)，表示相對於目前管理機制，其中相關法規規範完備程度及資訊揭露之完整性，更加需要完善和公開透明。結論：提供未來建立績效評估制度之參考，透過內部、外部機制有效之運作，消弭弊端於無形，使政府有限資源充分發揮效益。

關鍵字

政府捐助之財團法人；模糊層級分析法；財團法人法

並列摘要

Government funded NGOs to implement specific policies or to achieve the administrative goals. As time goes on, the complexity of the organization and the growing number of foundations have turned the original advantages into drawbacks. While negative news such as unchanging members of the board of directors, corruption, low efficiency, and turning public property into private property are emerging, the competent authority, the Legislative Yuan, and the auditing offices are still unable to achieve effective supervision. Objective: To explore the current supervision and management mechanism of government funded NGOs and the operation of government funded NGOs in Taoyuan City. In addition, to construct the 6 performance measures and 28 assessment items. Methods: Questionnaires areobtained from supervisory officers of local government, and are analyzed by using fuzzy analytic hierarchy process. The study propose the performance appraisal system of government funded NGOs to further help the supervisory authority establish accountability. RESULTS: According to the ranking results of the performance facet weights, the weight of the “Foundations of Regulations” was 42.0%, and the weight of “Corporate Governance” was19.3%. The total ratio was about 61%. It is said that the respondents believe that the completeregulations and regulations are highly influential for the operational efficiency of the “government funded NGO”. Secondly, for the current complex and professional nature of corporate affairs, “the integrity of corporate governance” It is also more important. In terms of assessment items, the top three are the establishment rules of Foundations (19.37%), the property registration of Foundations (10.38%), the information disclosure and the degree of transparency (5.92%), indicating the relative management mechanism, including relevant regulations. The completeness of the specification and the integrity of the information disclosure need to be improved and transparent. Conclusion: Provide a reference for the establishment of a performance appraisal system in the future. Through effective internal and external mechanisms, the shortcomings will be eliminated and the government's limited resources will be fully utilized.