公設財團法人導入公司治理模式之研究：美國沙賓法的借鏡

The Study of Corporate Governance Model in Governmental-oriented GONGO: A Lesson from American Sarbanes-Oxley Act

王惠盈(Hui-Yin Wang)

指導教授 ： 陳金貴

國立臺北大學/公共事務學院/公共行政暨政策學系/碩士(2008年)

摘要

台灣公設財團法人資金多由政府挹注，董監事成員多由官派，具有高度的政府色彩，社會大眾賦予高度信任，較無一般非營利組織所面臨的志願服務失靈(Voluntary Failure)的外在環境與資金、人才不足的壓力，相對地較缺乏內部檢討的動機。近年來輿論陸續出現與公設財團法人相關之爭議，不但損害了組織的聲譽，社會各界亦對於政府部門之監督與管理成效產生質疑，法人要取得社會大眾的信任，本身必須有課責的自律觀念，甚或以更高標準來自我檢視。 本研究以OECD的公司治理原則及IFAC公共部門最佳治理架構為理論基礎，對照沙賓法的公司治理規範，設計適用於公設財團法人的治理模式，並探討先進國家美國非營利組織治理的發展，及導入沙賓法強化組織治理的成功實例。結合理論與實務面向分析，探討公設財團法人導入公司治理模式的可行性。 本研究認為公設財團法人有必要參照企業模式導入公司治理，及學習美國非營利組織的發展經驗，借鏡沙賓法的部分條款及精神，以落實治理機制，俾建立社會大眾與利害關係人的信任與信心。

關鍵字

公設財團法人 ； 沙賓法 ； 公司治理財團法人 ； 非營利組織 ； 資訊揭露

並列摘要

The capital of GONGO in Taiwan is primarily funded by the government, and the board of directors consists of appointed members who have governmental backgrounds and are highly trusted by the people. Therefore, GONGO usually does not encounter the voluntary failure in the external environment and does not have to face the pressure of not having adequate funds and professionals, which are difficulties normally faced by ordinary NPOs. As a result, GONGO relatively lacks the motive to conduct internal reviews. In recent years, GONGO-related controversies emerged one after another. These controversies not only have had detrimental effects on the reputation of the organization, all circles in the society have raised doubts over the effectiveness of governmental monitor and management. To gain the trust of the general public in the society, the foundations must be self-critical and self-disciplined. Furthermore, they must adopt higher standards to inspect themselves.
This research will use the OECD corporate governance principle and the IFAC public department optimum framework to serve as the theoretic basis, and design a model that is applicable in GONGO management model by comparing the corporate governance regulations stated in Sarbanes-Oxley Act. The U.S.A. nonprofit organization developments shall be discussed, and the successful example of strengthened organization management in compliance with Sarbanes-Oxley Act is also introduced. The analysis of theory and practice will be used to discuss the feasibility of introducing the corporate governance model into GONGO.
This research founded that it is essential for GONGO to refer to the enterprise model,
introduce the corporate governance model, and learn from the nonprofit organization development experiences in the U.S.A. The articles and implications behind the Sarbanes-Oxley Act shall also serve as a learned experience when implementing management policies, and gain the trust and confidence of the general public and the stakeholders.

並列關鍵字

GONGO（Governmental-oriented NGO） ； SOX(the Sarbanes-Oxley Act) ； Corporate governance ； Foundation ； Nonprofit organization ； Information disclosure

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