政府捐助之財團法人監理規範之研究

A Study on the Regulations for the Supervision of Government-Sponsored Foundations

林 汝 玲(Ju-Ling Lin)

指導教授 ： 楊清溪

國立臺北大學/商學院/會計學系/碩士(2010年)

摘要

我國中央政府捐助成立之財團法人，截至民國97年度止，總計131家，基金規模約1,710億元，其中政府捐助基金高達1,346億元，占基金總額78%，而且政府每年編列巨額預算經費補助渠等財團法人業務運作。惟近年來媒體不斷揭發政府捐助之財團法人有不受政府指揮、公產變私產、人事酬庸嚴重及「肥貓」等問題，肇致社會各界及立監兩院不斷要求政府加強監督管理。基此，本研究旨在探討現行政府捐助之財團法人監理規範是否妥適、制定財團法人法，對監督管理政府捐助之財團法人之影響，以及由政府訂定政府捐助之財團法人從業人員薪資基準之必要性與可行性，並對政府捐助之財團法人未來可能發展之方向提出下列建議：
一、對於現行政府捐助基金累計超過50%，其預算書及決算書應由主管機關送立法院審議之財團法人，宜全面改制為行政法人。
二、儘速制定財團法人法監督規範，並參考「非政府組織法的立法原則」之建議與作法，鼓勵政府捐助之財團法人發展自律規範。
三、各主管機關應依民法之規定，積極以捐助人之角色，全面檢視政府捐助之財團法人之營運情況，對於已達成設立目的或無法達到原定目的之財團法人，以及業務與政府機關雷同或重複者，依法變更其組織或解散之。
四、正值立法院審議財團法人法草案及行政法人法草案兩法之際，建議政府應針對政府捐助財團法人之未來發展方向與定位，有無轉型之需要，深入討論，形成各界共識，並於法案中妥為適當規範。
五、各主管機關對於依賴政府經費程度高的財團法人，應透過經費補助多寡之手段，逐步要求財團法人應提升本身業務效率與效能，加強拓展業務及資金（產）管理運用，以提升自籌經費的能力。
六、對於財團法人之管理，建議可參考其他國家作法，採單一專責主管機關制度，集中處理財團法人的事務，藉由專職機關或部門之經驗累積與執法回饋，讓我國財團法人相關監督規範更加周妥合宜，有效協助財團法人之整體發展。

關鍵字

政府捐助之財團法人 ； 監理規範 ； 財團法人法草案

並列摘要

The Central Government has sponsored 131 foundations by 2008 with a total fund of approximately 171 billion dollars; 134.6 billion dollars were from our government, taking up 78% of the total fund. The government also allocates a huge amount of money every year to help with the operation. However, media have been continuously revealing the fact that these government-sponsored foundations do not take orders from the government, public properties become private properties, personnel rewards and “fat cat” issues, causing the mass, Legislative Yuan, and Control Yuan to demand the government to enhance the supervision and management. Therefore, this study is to explore if the current regulations for government-sponsored foundations are appropriate, the effects of establishment of foundation laws on supervision and management, and the possibility to set up compensation standards for personnel in government-sponsored foundations. This study also provides recommendations for the future development of government-sponsored foundations.
1. When the fund is more than 50% government-sponsored, its budget planning and the final budget plans need to be reviewed by Legislative Yuan, and the foundations should change to Administrative Corporations.
2. Adopting the recommendations and approaches in Handbook on Good Practices for Laws Relating to Non-governmental Organizations（1997） to establish Foundation Act as soon as possible and encouraging government-sponsored foundations to develop self-discipline to prevent abuse.
3. Based on the Civil Law, the authorities should inspect the overall operation of government-sponsored foundations. Changes need to be made, according to Civil Law, to those have reached the goals, or can not reached the goals, or to those whose services are the same or similar to governmental organizations.
4. While Legislative Yuan is reviewing the draft of Foundation Act and the draft of Administrative Corporation Act, this study recommends that the government establish the future development directions and positioning for government-sponsored foundations and set up proper regulations for the Acts.
5. The authorities should gradually demand foundations to enhance service efficiency, strengthen the development of operation and capital (assets) management to enhance the ability to raise funding on their own by adjusting the budgets given to those highly dependent government-sponsored foundations.
6. This study suggests that authority take other countries’ approaches as references to manage the foundations, adopting single authority system to conduct centralized management. By accumulated experience and feedback of law reinforcement, the authority could supervise foundations more properly and assist them with overall development efficiently.

並列關鍵字

Government-sponsored Foundations ； supervision regulations ； the draft of Foundation Act

參考文獻

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