宗教型非營利組織如何以社會企業在臺灣生存 - 以法鼓山、慈濟與福智基金會為例

How Do Non-Profit Religious Organizations Survive on Social Enterprises in Taiwan? A Case Study of Dharma Drum Mountain, TZU CHI, and Bliss and Wisdom

張馨方(Shin-Fang Chang)

指導教授 ： 彭奕農

元智大學/管理學院/經營管理碩士班(企業管理與服務科學學程)/碩士(2013年)

https://doi.org/10.6838/YZU.2013.00282

摘要

非營利組織之主要收入來源多為社會捐款以及政府補貼，然而由於2008年發生金融海嘯使得民眾與私部門之捐款減少，因此迫使組織必須另闢財源以持續營運下去。同樣的，雖然宗教型非營利組織提供了撫慰及淨化人心與教育倫理觀念的功能，然而其並未自金融海嘯的衝擊下倖免於難。

為了因應總體環境因素與時代變遷背景之需要，宗教型非營利組織逐漸發展成為得以自給自足之經營形式/模式，稱為「社會企業」。以「商業模式」切入宗教型非營利組織的研究。並以此分析其從事商業活動之單位，試圖了解其營運模式。
然而，所得之次級資料並無法全面性解決疑問，故而輔以「訪談」以了解之。期望歸納出法鼓文化、靜思人文及里仁之營運重點，並藉此觀察、對照體系創辦人所強調之社會目標與執行方式。釐清三家研究個案利益社會之方式，及檢視其如何以社會性目標及商業性活動回饋社會。

關鍵字

社會企業 ； 商業模式

並列摘要

The main revenue sources of non-profit organizations (NPO) are public donation and government subsidies. However, financial tsunami that happened in 2008 has made a decrease on donation to NPO, which compels organizations to look out for other finances to operate. Although non-profit religious organizations serve the functions of comforting, purifying minds, and educating ethic concepts, they still cannot prevent themselves from suffering financial impacts.
In order to respond to the need of macro-economy and time changing, non-profit religious organizations have gradually developed a self-sufficient system, named “social enterprise”. In this study, we employ “business model” in analyzing units that engaged in business activities within non-profit religious organizations and attempt to observe the pattern of non-profit religious organizations’ operations.
Nevertheless, the data conducted are not sufficient for answering comprehensive questions we have. It is, therefore, plausible to utilize a qualitative method of interview on comprehend three cases. We analyze critical operations of Dharma Drum Culture (DDC), Jing Si Books and Caf#westeur042#, and Leezen via secondary data and primary data. Besides, we observe and compare the critical operations of these three cases with social goals and execution of Dharma Drum Mountain (DDM), Tzu Chi, and Bliss and Wisdom. We clarify the means for the three study cases to benefit the society and inspect how they do it by means of social goals and business activities.

並列關鍵字

Social enterprise ； Business model

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