經濟事務財團法人治理運作構面之研究

The Development of Governance Dimensions for the Economic Affairs Oriented Non-Profit Organizations

龔美鳳(Mei-Feng Kung)

指導教授 ： 黃萬傳

亞洲大學/管理學院/經營管理研究所/碩士(2006年)

摘要

公司治理是當前公司營運最重要的課題，良好的公司治理是提升企業價值與國際競爭力的重要關鍵。國內為推動公司治理改革，行政院成立「改革公司治理專案小組」，並通過「強化公司治理政策綱領暨行動方案」，於具體措施要點內，將財團法人組織之治理列為長期目標。
本文係以經濟部同一法令輔導成立之七家經濟事務財團法人為對象，說明其治理之模式，透過問卷詢問個案內部員工、董監會成員、主管機關及專家學者對公司治理運作構面之瞭解。並透過這四個群組，進行董監會、高階管理者、利害關係人及主管機關四個構面分析。本文問卷總計發放55份，回收49份，有效樣本49份，回收率89.09%。問卷結果以層級分析法（Analytic Hierarchy Process；AHP）進行治理運作構面之分析，茲將本研究所得結論說明如下：
一、作综合權重分析整體性考量時，高階管理者「建立組織使命與策略」、「自律與誠信的自我要求」及董監會「有效執行監督」是影響經濟事務財團法人治理相對重要的運作因素。
二、就個別運作因素得知，各群組在董監會構面以「有效執行監督」因素最為重要；「建立組織使命與策略」及「自律與誠信的自我要求」成為高階管理者構面最受重視的因素；在利害關係人構面各群組群權重分配最為平均，表示三個運作因素對各群組而言，都非常重要；在主管機關構面，除主管機關群組認為「修正相關法令規範」因素最重要外，其他群組均著重在「落實監管作業」因素。

關鍵字

公司治理、財團法人、層級分析法、董監會、高階管理者

並列摘要

Corporate governance currently is the most important issue for running businesses. To give an impetus to this subject, Executive Yuan has formed a task team called “Project of reforming Corporate Governance,” and has established the “Action Plan & Guiding Policy of Reinforcement for Corporate Governance.” In these specific practices, management of non-profit organizations (NGOs, non-government organizations) is scheduled as a long-term goal.
This paper to demonstrate the governing model is focused on seven non-profit economic affairs organizations founded based upon the Act described above. This paper via a questionnaire to analyze the internal governance operating factors. In this case, four groups are classified: staffs, members of board, administration organizations and councilors and scholars. Analysis is made through four major constructs: the board, executive officers, steak holders, and administration institutions. Operating governance factors are obtained from Analytic Hierarchy Process (AHP) Results from this paper show that:
Overall speaking, “establishing mission and strategy for the organization” and “discipline and cordial” from executive offices and “effective supervision” from the board are key factors to the governance of a economic affairs oriented non-profit organization.
Specifically, in the construct of the board, each class addresses “effective supervision” as the key; in the construct of high-level managers, “establishing mission and strategy for the organization” and “discipline and cordial” are the main issues; in the construct of steak holders, the factors are evenly weighed which shows that three factors are equally important to each class. Finally, in the construct of administration, administration organizations specially address on “Enhancement of relative regulations and acts”, and the others mainly focus upon the factor of “practice of supervision.”

並列關鍵字

Corporate Governance, Non-profit organization Analytic Hierarchy Process, Board, High-level Management

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