在彈性化及授權化趨勢影響下,當代民主國家之行政部門出現了許多與負責監督及管理的部會存在「臂距之遙」之另類組織,在我國稱為「政府捐助財團法人」。因政府捐助財團法人長期存在人事、財務及業務層面等問題,故本論文透過研究政府捐助設立之經濟事務財團法人財務面之成本僵固性議題,以瞭解其成本結構。 經實證後發現,政府捐助設立之經濟事務財團法人存在成本僵固性,且其僵固程度會隨著連續二年服務收入下跌而趨緩;此外,政府捐助設立之經濟事務財團法人與一般營利事業面對經濟成長率之漲跌,其成本僵固性表現有所不同。政府捐助設立之經濟事務財團法人受到避免與民爭利政策之規範,當經濟成長率增加且服務收入下降時,會選擇減少服務支出,致成本僵固性減緩。
With the effect of flexibility and delegation, there has been a massive surge of arm’s-length unconventional organizations under the supervision and governance by government. It’s called “government-sponsored organizations” in Taiwan. Because the government-sponsored organizations have many problems in human affairs, finance and operating issues. Therefore, this study tries to find the cost structure in government-sponsored economic organizations. This study shows government-sponsored economic organizations have cost stickiness and the cost stickiness will decrease with the successive decrease of revenue. It also shows that the cost stickiness difference between government-sponsored economic organizations and normal profit-making enterprise when they face the different economic growth rate. The government-sponsored economic organizations always avoid to compete with other private business; therefore, when economic growth rate increase and revenue decrease, the cost stickiness situation goes down.