非營利社會福利資源中介組織治理問題之研究─以中華社會福利聯合勸募協會為例

The Governance of Nonprofit Social Welfare Resource Intermediary Organization - A Case Study of United Way Taiwan

馮美珠(Mei-Chu Feng)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500375

摘要

論文摘要
社會福利機構，已經成為台灣地區社會福利服務相當重要的服務提供者，其對於社會福利的貢獻，已無庸置疑。而社會福利機構中，有一個類型是專責處理「社會福利資源」的組織，稱為「社會福利資源中介組織」。
「社會福利資源中介組織」的實際運作，是源於美國聯合勸募（United Way,USA）。聯合勸募（United Way）是一套有計劃、有組織的去籌措、動員社區中財務資源，並且有效地分配、推動社區福利工作。在台灣地區，也有一個專責且全職的社會福利資源的專業團體－「中華社會福利聯合勸募協會（United Way Taiwan）」。為一個全國性專責募款的非營利組織，專門從事社會資源的募集與分配的工作。聯合勸募其理念與功能如下：
1. 合理的分配社會資源。
2. 提供社會福利服務適切地協助。
3. 縝密地監督每一筆資源的流向與運用。
4. 公開資訊與透明責信。
論及非營利組織管理與監督的治理活動，可分為自律（內部治理）與他律（外部治理）兩種層次，前者是指專業內或組織內的自行規範，後者則是透過正式法規，由政府或其他公權力來執行的監督機制；故本論文期能就聯合勸募之理念及功能而進一步研究聯合勸募及其與捐款者、受補助單位間互動的運作情形與治理實況。
本文主要研究之治理問題包含社會福利資源如何募集、管理、分配、監督等方向，於實證的訪查與相關文獻資料的分析中，彙總出聯合勸募的運作情形及治理現況之結論如下：
1. 聯合勸募之內部治理機制：
（1）責任目標的確立：以推展聯合勸募之理念，進而達到提升社會福利品質為宗旨。
（2）治理結構及運作：理事會及下設各功能委員會及幕僚單位祕書處、監事會及下設稽核委員會。
（3）內部管理制度：募款活動管理、捐款收入管理、捐款分配管理、補助資源的流向及運用之監督與管理。
（4）會計制度：依照社會團體財務處理辦法及一般公認會計原則。
（5）內部控制及內部稽核制度：內部控制概況包含人事規章、費用給付規定、工作同仁辦公規則、財務會計處理暨管理監督流程等；內部稽核組織為稽核委員會，其功能為促使聯勸本身捐款流向透明化，協助社會福利組織健全及透明化財務制度。
2. 聯合勸募之外部治理機制：
（1）相關法規：包含人民團體法、非營利組織免稅規定、社會團體財務處理辦法、捐募法規。
（2）台灣公益團體自律聯盟：由於現行法規的不合時宜與不周延，無法保障捐款人權益，亦侷限了公益團體的公平生存與發展；因此，基於保障捐款人權益、強化捐款人對公益團體之信心，協助公益團體擁有公平合理的生存發展空間，國內三十個公益團體共同發起籌組「台灣公益團體自律聯盟」，希望藉由推動公益團體自律與他律（立法）的積極作為，其同營造良善的公益團體生存發展環境。

關鍵字

中介組織 ； 治理 ； 聯合勸募

並列摘要

Abstract

Social-welfare organizations have become quite essential to provide social-welfare services in Taiwan, their contribution and dedication is doubtlessly remarkable. Among social-welfare organizations, there is a group handling with social welfare resources, which of the group is named as “social welfare resource intermediary organization”.
The practices of the social welfare resource intermediary organization are originated from United Way USA. United Way works to gather and mobilize financial resources from communities in a planned and organized way; further, to effectively distribute and promote social-welfare community activities. United Way has a location in Taiwan, United Way Taiwan, which is a professional, specialized and fully--engaged social-welfare organization. As a national non-profit organization to gather money, United Way Taiwan is specialized with the gathering and distribution of social resources. UW’s concepts and functions consist of:
1. well-proportioned distribution of social resources;
2. effective provision of social-welfare services;
3. careful inspection on the purpose and practice of each resource;
4. information disclosure and transparent process.
There are two levels of self disciplines (internalgovernance) and other disciplines (externalgovernance) for the management and inspection of a non-profit organization. The former means designated norms within a profession or an organization; the latter means official laws being executed by the Government or other public powers. Thus, the thesis is intended to grasp UW’s concepts and functions; further to survey on the interactive operations and practical conditions among United Way, and its donors and units being subsidized.
This thesis probes mainly on the governance including the gathering, management, distribution and inspection of social-welfare resources. Upon an analysis of the empirical interviews and related bibliographic references, the operations and present governance conditions of United Way are outlined as follows:
1. Internal governance mechanism of United Way:
a. Definition of responsibility and goal: to promote UW’s concepts and upgrade social-welfare qualities as the ultimate goal.
b. Structure and practices: board of directors and its subordinated committees and secretarial offices, board of supervisors and its subordinated audit committee.
c. Internal management system: managements on funding activities, donation income, donation distribution, purpose and practice of subsidiary resources.
d. accounting system: on the basis of financial management regulations for social groups and general recognized accounting principles.
e. internal control and audit system: internal control is composed of personnel regulations, expenses payable rules, colleague office rules, financial handling and management and inspection flowchart; internal audit committee is the unit to promote a transparent process for UW’s donations purpose and assist to build a healthy social-welfare organization and a transparent financial system.

2. External governance mechanism of United Way:
a. related regulations: law of civil groups, tax-exempt rule for non-profit organizations, financial management regulations for social groups, law of charity funding.
b. League for Taiwan Charities Self-Disciplines: Because the active bylaws are out-of-date and faulty, donors’ rights cannot be protected nor charitable groups can fairly survive or be developed. Thus, there are thirty domestic charities jointly organizing the League for Taiwan Charities Self Disciplines, being based on the purposes of protecting donors’ rights, regaining donors’ confidence in charities and helping charities have a fair space to survive and grow. The league expects to create a positive-growth environment for charities through aggressive promotion of charities self disciplines and other disciplines (legislature).

並列關鍵字

United Way ； Intermediary Organization ； Governance

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