非營利組織建立認證制度之研究

A Study on Certification of Not-for-Profit Organizations

楊錦輝(Chin-Hui Yang)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600558

摘要

非營利組織與營利組織最大的不同點是：營利組織係以賺取利潤為目的；非營利組織則無法透過營運賺取利潤，大部份非營利組織的財務來源均來自於私人捐款。但因目前國內現行法令對非營利組織的不合時宜與不周延，不但無法保障捐款人權益，亦侷限了非營利組織的公平生存與發展。

本研究以深度訪談之方式，探討我國非營利組織建立責信及財務透明度認證之可行性，並得到以下結論：

一、非營利組織的責信及財務透明度的認證，應由非營利組織同業成立一認證組織以減少政府之干預，定期辦理認證工作，而其認證之時間應以三年為佳。

二、責信認證的指標應著重在服務績效、非營利組織的自律能力和財務透明等方面。

三、財務透明度的認證指標應至少包括定期的財務年度決算報告、捐款人名冊及所捐財產的種類及數額、服務（受益）對象的基本資料、財產保管及運作情形等部份。

四、建議我國政府可對參與認證之非營利組織提高租稅優惠，並提高對通過認證之非營利組織捐款之捐款人提高抵減所得稅之比例，以提高非營利組織參與認證的意願。

關鍵字

認證 ； 深度訪談 ； 非營利組織

並列摘要

The main differences between profit and non-profit organizations are as follows: Profit organizations obtain their profits through operation while non-profit organizations do not. In general, non-profit organization’s source of funds comes from private donations. Given the current legislations are outdated and not comprehensive enough for non-profit organizations, the legislation do not protect the rights of the donors, moreover they limit the ability for non-profit organizations to survive and expand.

Based on in-depth interview regarding the establishment of credibility and the transparency of financial statements for domestic non-profit organizations, the following conclusions have been reached:

1.The non-profit organizations should establish a certification institution to certify their credibility and financial transparency. This should reduce government intervention. The certification should be processed regularly, for instance the viability for each certification only lasts 3 years.

2.The certification of credibility should be based on non-profit organization’s quality of services, management skills, financial transparency and etc.

3.The certification of financial transparency should at least include annual report, the donor list, the size and classification of the donated assets, the basic information of beneficiary, and other basic operating details of the organization.

4.The government should provide tax incentives for those non-profit organizations who participated in the certification, and for those donors who donated through the certification institution, thereby encouraging the non-profit organizations to participate in the certification process.

並列關鍵字

depth interview ； Non-profit organization ； certification

參考文獻

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