摘要 本研究利用文獻資料分析法,首先,探討兩岸非營利組織的定義分類及發展現況,其次,探討兩岸非營利組織之設立程序,再其次,比較兩岸非營利組織規範制度之優、缺點,最後探討我國非營利組織規範制度之改進途徑。 經過文獻的比較分析,本研究發現,目前兩岸非營利組織都處於高度發展時期,但是對於非營利組織的分類相當混亂,且立法也分散於不同的規章之中,只能依據不同之組織特性,在各相關法律體系規範下發展運作,這將不利於兩岸非營利組織的發展,因此,從台灣與大陸法律體系以及非營利組織發展等角度考慮,應該制定統一的非營利組織法。另外,兩岸非營利組織設立程序的相同之處是均實行「許可制」,可考慮將「許可制」調整為「登記報備制」,以應世界之潮流。在監督管理方面,台灣社團法人相關法規顯得陳舊、跟不上時代,而財團法人相關法規則分散於各主管單位,寬嚴不一。大陸在這方面的規定,包括成立要件、設立之交件等要求嚴格,有限制非營利組織設立之嫌。關於監督的部份,除了主管單位與登記管理機關之監管外,大陸尚存在年度檢查辦法。財務規範與資訊公開方面,顯然台灣是落後於大陸的。為時勢所趨,應訂定台灣非營利組織的會計制度與資訊公開辦法。
Abstract Citation analysis was used in this research to study about the differences of the classifications and the developments, the establishing process, the advantages and the disadvantages of the not-for-profit organizations between Taiwan and Mainland China. In the end, suggestions were made for the refinement of regulations on not-for-profit organizations for Taiwan. All related literatures revealed that development of the not-for-profit organizations are blooming in both countries, but the classifications are still unclear. Also, the regulations are under different laws or rules according to their functions, which is really unfavorable for the development of the not-for-profit organizations. In order to regulate related not-for-profit organizations laws, rules or acts that is specifically for the behalf of the law and the not-for-profit organizations are essential for both sides. However, the processes of setting up a not-for-profit organization in both countries are “Permission system" which is considered to be adjusted to “Registration system”, in order to follow the world trend. From the supervision point of view, Taiwan’s related laws are outdated and regulated by different authorities with inconsistent standards. On the other hand, in China, the conditions for establishing and setting up are extremely strict to limit the establishment of not-for-profit organizations. Besides, the annual inspection mechanism is applied in Mainland China. Final, the information disclosure and financial management of not-for-profit organizations, it’s obvious that Taiwan is behind China. To follow the trend, the regulations of accounting system and information disclosure of not-for-profit organizations should be made.