博物館融資策略之研究-以大都會博物館、大英博物館及故宮博物院為例

A study on the fundraising strategy of museum industry – A case study of the Metropolitan Museum、the British Museum and the National Palace Museum.

曾芝妍(Chih-Yen Tseng)

指導教授 ： 董澤平 ； 吳明政

國立臺灣師範大學/藝術學院/美術學系在職進修碩士班/碩士(2011年)

摘要

在世界環境的變遷下博物館在資金的運用上越來越複雜化，博物館的功能從過去的典藏文物場所，至本世紀的博物館營運呈現多元發展，但受到法令的限制及經濟的不確定性，加上近年來營運費用的快速增加，因而造成資金的短缺，而台灣博物館長期仰賴政府經費，且地方和私立博物館大幅成長的博物館現象中，政府補助博物館經費受到稀釋，影響博物館品質及營運，國內博物館面臨前所未有的不確定性，而為求營運之改善及避免關門的命運，在補助款無法增加情況的下，能否讓財源結構走向多元化，攸關博物館未來經營與發展，如何開發博物館的財務來源及善用融資管道，是博物館人員必須省思的問題。

本研究在於探討博物館財務來源的現況彙整與分析，探討在「全球化」影響下博物館產業面臨的財務瓶頸與發展契機，並透過各博物館的財務報表及其融資策略於以分析，尋找出台灣博物館產業的融資策略關鍵和未來走向，進而提供博物館產業尋求融資策略擬定之参考。

本研究發現三個案例之中，英國大英博物館及台灣故宮博物院的主要資金來源全來自國家和政府的給予，而美國大都會博物館的資金來源則由個人募款捐贈及商業活動，但就三個知名博物館的財政報告都採取公開透明化，這樣的制度更能保障博物館的營運決策、資源分配及資金來源，因此歸納出以下幾點博物館的財務特色，如經營策略、融資操作模式、融資管理、融資行銷等；透過理論與個案之分析，期望對我國博物館將來在從事財務融資策略時能夠有所助益，以利永續經營。

關鍵字

博物館財務管理 ； 博物館募款 ； 博物館融資行銷 ； 博物館融資策略

並列摘要

Museum in most cases are private non-profit institutions. Over the past ten years museum successful fundraising from corporations and individuals, and increased support from government sources made those facility improvements possible. Most museums are financed largely by the central or local government, along with private philanthropy. Museums with large endowments found themselves reaching deeper into them to cover costs of operating and renovating their facilities. However, the uncertainties of museum marketplace and the economy were manifest again in downturn during the recently years. Museums confront major financial and economic challenges. The economic pressure on many state and local governments has resulted in decreased funding to museums. Many museums found funding public and private sources threatened due to the weakened economy. Museums were faced with the challenge of sustaining program growth and increased fixed costs that resulted from facilities expansion. Museum has considerable in their operating budget because of their commitment to address the challenge to be more relevant, involved, and participatory. In some museum program expansion has outstripped the institution’s financial resources. In the worst circumstances, economic downturns forced some museums to close gallery, cuts staff, reduce hours, or close periodically. The pressures of global competition, government regulations, and technological change have called for important modifications in the roles of financial management in the museum. Many museum leaders view museum’s finances as cyclical, directly related to broad business and economic cycles. Economic cycles affect endowment, investment income, Philanthropic income, and earned income. Other believes that financial pressures besetting museum are structural endemic. Museum mangers found their government funding was reduced at all levels (Federal, state, and local) as a result of shifts in social spending and pressures to curb deficits. It became harder to raise corporate support because corporations were subjected to the economic downturn as well and a greater demand for support from other nonprofits and charities.

Therefore, the study aim is to explore the roles of financial strategy in the museums, and provide a foundation upon which a build a better understanding of fundraising in the future. The allocation of government funding is determined by a museum’s status as a national, regional, or local museum. If the share of government revenues going to museum has declined, these museums increasingly have turned to patrons and private sector sources. Thus, museums have responded to this challenge by working to raise earned income. They need to building attendance through special exhibits, services, events, and retail operations, generating private giving, foundation, and corporate support, employing business practice, marketing, cost cutting, and outsourcing. The objective of this study is to analysis three museums’ financial reports - The Metropolitan Museum、The British Museum and National Palace Museum. To research that increased competition among museums and other leisure-time choices, along with the reduction in government support, have led museums to generate new sources of earned income and to adopt business management models. Finally, Money is critical and important to museums. The successful of fundraising strategy will lead the museum to achieve financial stability.

並列關鍵字

museum fundraising ； fundraising ； finance of museum ； financial strategy

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