台灣的文化藝術基金會經營管理之研究-以企業設置之基金會為核心

宋國祥(K.H.Sung)

指導教授 ： 蘇憲法

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(2005年)

摘要

目前台灣企業贊助藝術文化活動，已蔚然成為一流行趨勢，但對許多企業而言，大多數的贊助活動是處於被動的，而且是低調不欲為人知的心態。
實際上，企業成立基金會長期贊助藝術文化活動，有其社會公益的積極意義，也有企業提升形象、節稅等的自利效益，但諸多的基金會其經營形態和藝文界之間的互動應如何建立接軌的橋樑，則是本研究的目的之一，亦期盼能藉此論文喚起更多的企業給予藝文界更實質、直接的贊助，也讓社會大眾有更多機會接受藝術的洗禮。
根據上述的研究背景與動機，本文藉由訪談幾家較具代表性的企業文化藝術基金會，了解企業設置藝術文化基金會的動機、業務內容、行銷策略、人力資源、財務管理、未來發展之規劃等，特別的是本文將探討這些文化藝術基金會內部經營管理過程之操作實務，以作為未來企業成立藝術文化基金會之參考與建議，並幫助藝文界的團體或個人能了解有哪些藝術文化基金會可以提供其經費、資源、展演空間等，並作為企業藝術文化基金會與藝文界的良好接軌。
本文以有、無設置博物館（美術館）兩種基金會作比較，以讓企業主可根據本身條件選擇較合適的經營模式，研究發現兩種型式的文化藝術基金會之成立動機均為企業主對藝術的喜愛、基金會運作業務大致雷同、經費來源多依賴母公司或企業主。相異之處則在於設有博物館（美術館）之企業文化藝術基金會另有館藏展覽、借展等業務，也較容易有與社區結合的機會，但也需面臨展場交通、典藏品空間管理等展場衍生問題。
在結論與建議的部分，本研究認為基金會、博物館應擁有穩健的經費來源，以獲得獨立性、自主性，財務的獨立，是基金會、博物館朝向營運自主化的先決條件；行銷策略方面則應強化組織定位，並透過策略行銷規劃程序以傳播核心訊息給特定對象，提高傳播效益；而為強化基金會與博物館人力資源的控管，應建立績效考核制度與激勵員工；在組織整體發展上，基金會則需做好目標管理，組織所制定的目標攸關其經營方針與策略制定方向，方能根據目標來制定適切的發展策略，就永續發展的角度來看，應根據組織的目的設定階段性的目標，有目標才能有進步、改善的動力，也能提供員工成就感，並評估達成績效，而這樣的階段性目標是循序漸進的，應根據內、外在環境的變異，隨時調整，而非固守基金會當初制定的原始目標，也唯有藉此，方能與時並進，提供民眾真正需要的服務。
研究者認為不管是由經營管理、組織管理、或是目標管理的角度來看基金會與博物館的運作策略，可發現其在「操作」層面和一般營利性的企業很相似，非營利組織亦需有中長期目標以訂定策略；財務目標雖不以利益極大化及最大邊際效益為主，然亦須逐步創造營收、自給自足；企業文化藝術基金會才能有長遠的發展，讓更多民眾欣賞藝術之美。

關鍵字

企業贊助 ； 文教基金會 ； 文化藝術基金會 ； 非營利組織

並列摘要

Whilst sponsoring cultural and arts activities has now become a popular trend among corporates in Taiwan, such sponsoring activities are mostly conducted in a rather passive way. Corporates normally keep it low-key, with little proactive effort made in propagating such activities.
In fact, when sponsoring cultural and arts activities through the establishment of foundations, corporates are not only positively contributing to social charity, but also achieving various self-benefiting purposes such as image elevation and tax-saving, etc. One of the main purposes of this thesis, therefore, is to study on the possible approaches to build up an effective bridge to facilitate the interaction between the various foundations and the arts and cultural field. It is also anticipated that this thesis will inspire the business world to initiate more practical and direct sponsorship to these fields, in the meantime providing more opportunities for the general public to experience and enjoy the arts.
With the above backgrounds and objectives for research, we have interviewed a number of leading cultural and arts foundations sponsored by corporates, so as to better understand the motivations for establishing such foundations, their business contents, marketing strategies, human resources, financial management and plan for future developments, etc. Particularly, we will discuss on the internal operational procedures of these foundations, with a hope to provide useful reference and suggestions to corporates who intend to establish cultural and arts foundations in future. This will also provide helpful information to artists and arts groups who wish to know the possible supports available at such foundations, including funds, resources and performance spaces, etc. Both will contribute to the building up of a good bridge between these foundations and the arts.
The thesis also provides a comparison between the management styles of foundations with museums/fine arts museums and those without such facilities, so that business owners may identify the most suitable module for their business style. We found that, for both types, the foundations were established mostly due to the passion towards arts by the business owners. Both types of foundations are operated in similar manners, where the funds are mostly financed by the head office. Foundations with museums or fine arts museums, however, differentiate themselves by organizing exhibitions on their collections or providing spaces for exhibition. This, as a result, facilitates the interaction with the communities. Inevitably, these foundations are also facing the relevant issues for an exhibition site, including the transportation to and from the exhibition locations, the space management of the arts collections, etc.
As for the conclusion and suggestions, we reckon that sound financial resources are indispensable for the independent operation of the foundations/museums, because financial independence is one of the prerequisites for the self-controlled management of a foundation or museum. For marketing strategies, we recommend that the foundations should enhance their organizational positioning, in the meantime deliver the core message to specific targets through proper planning process in strategic marketing, so as to elevate the communication effect. Further, performance management systems and employee-motivating programs should be established to strengthen the human resources management in the foundations or museums. To achieve an integrated development of the organization, the foundations should also achieve successful goal management. The business goals of a foundation are the basis for the establishment of its management strategies and business directions, which determine the future development of the foundation. For a sustainable development, such foundations also need to establish staged objectives based on the business goals of the organization. Goals are the driving forces for progressing and improvement. Business goals provide a benchmark for performance assessment, and the goal-achieving process helps to motivate the employees and to create sense of achievements. Staged business goals are fulfilled step by step. Rather than being unchanged all the time, such goals need to be adjusted with the change of time and environments, internally or externally. Such timely adjustments enable the foundations to keep in pace with the trend all the time, in the meantime accommodating to the real needs of the people they are serving.
We understand from the research that, comparing with a profit-making business, such foundations or museums are of little difference in their “operational” modules, no matter in its strategies in business management, organizational structure, or goal management. Being non-profit-making organizations, they also require mid and long term objectives for the establishment of business strategies. In terms of financial objectives, although maximization of profits and marginal effectiveness is not the major objectives of the organization, revenue-earning and self-sufficing are still objectives to be achieved on a staged basis and key factors for eternal operation.
Additionally, the accumulation of experiences in human resources management and on-job training are both important, and the activities of the foundations need to be promoted through public relations agents. The ultimate purpose and value for establishing cultural and arts foundations by corporates, no doubt, is to provide opportunities for more people to enjoy the beauty of arts, thereby elevating the cultural standard of the whole society.

並列關鍵字

Corporate sponsorship ； Cultural and Educational Foundations ； Cultural and Arts Foundations ； Non Profit Organization

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