非營利性運動組織財源籌募策略個案研究

The Case Study on the Strategies for Financial Sources of Non-profit Sport Organizations

劉宜璇(Liu Yi-shung)

指導教授 ： 程紹同

國立臺灣師範大學/運動與休閒學院/體育學系/碩士(2001年)

摘要

近年來，由於政府預算以及民間捐款的日漸減少，使得非營利性組織逐漸遭遇財務窘境。而長期仰賴政府補助的非營利性運動組織更是如此，除了政府編列體育相關經費不足外，更面臨許多政策及經濟環境的改變，使得這些團體不得不積極對外尋求財源，以使相關業務得以順利推動。
本研究以個案訪談的方式瞭解中華民國足球協會、中華民國高爾夫協會及中華民國壁球協會等三家非營利性運動組織的財源及人力結構；財源籌募策略與成效以及影響因素。
而本研究所獲致的結果如下：
一、 非營利性運動組織個案的財源及人力結構
（一）財源結構方面
1. 中華民國足球協會總經費為4947萬元，其財源結構為自籌款37.83%；補助款62.17﹪。
2. 中華民國高爾夫協會總經費為8154萬元，其財源結構為自籌款95.97%；補助款4.03﹪。
3. 中華民國壁球協會總經費為332萬元，其財源結構為自籌款88.55%；補助款11.45﹪。
（二）人力結構方面
1. 中華民國足球協會人力結構為專職人員12人、兼職人員3人；內部共分8組。
2. 中華民國高爾夫協會人力結構為專職人員12人、兼職人員0人；內部共分5組。
3. 中華民國壁球協會人力結構為專職人員1人、兼職人員3人；內部共分5組。
二、 非營利性運動組織個案的財源籌募策略及成效
（一） 中華民國足球協會財源籌募策略與成效依序為：上級單位經費補助>營利模式收入>其他收入>活動收入。
（二） 中華民國高爾夫協會財源籌募策略與成效依序為：營利模式收入> 其他收入>活動收入>上級單位經費補助。
（三） 中華民國壁球協會財源籌募策略與成效依序為：業務與服務收入＝其他收入>營利模式收入>活動收入>上級單位經費補助。
三、 非營利性運動組織個案財源籌募策略之影響因素
本研究發現影響非營利性運動組織財源籌募策略之內部影響因素共有四項：領導者人際關係、領導者財源籌募專業性、組織成員對財源籌募之專業性、組織文化積極性；外部影響因素共有七項：地方經濟環境、運動人口多寡、會員社經地位及對組織忠誠度、運動贊助企業與組織形象契合度、活動曝光率或知名度及穩定活動週期、相關資訊的敏感度、贊助過程中非營利性運動組織的自主性。

關鍵字

非營利性組織 ； 財務來源 ； 運動組織 ； 運動贊助

並列摘要

The Case Study on the Strategies for Financial Sources of Non-profit Sport Organizations
Because of the decrease of government support and private donation, non-profit organizations（NOPs） face a financial shortage, especially for non-profit sport organizations. Strategies for have to develop more active financial sources strategies to guarantee the fulfillment of their mission and goals. The purpose of this study was to locate the financial sources for non-profit sport organizations after analysis. Suggestions were also recommending.
The purpose of the study was to analyze three non-profit sport organizations including Soccer Association of Republic of China (R. O. C.), Golf Association, R.O.C., and Hand-ball Association, R.O.C. in their strategies for collecting financial sources and those influencing factors. The method of the study was the personal interviewing in order to understand three non-profit sport organizations’ financial sources and those structures of employees.
The results of the study were:
1. The financial sources of the cases and its structures of employees:
(1) The financial sources
a. Total funds of soccer association of R.O.C. included 4,947 ten thousand dollars. 37.83 percent of financial sources were private donation and 62.17 percent of those were government support.
b. Total funds of golf association of R.O.C. included 8,154 ten thousand dollars. 95.97 percent of financial sources were private donation and 4.03 percent of those were government support.
c. Total funds of handball association of R.O.C. included 332 ten thousand dollars. 88.55 percent of financial sources were private donation and 11.45 percent of those were government support.
(2) The structures of employees
a. The full-time member 12 people and the part-time member were 3 people in the human arrangement of soccer association of R.O.C. They were separated into 8 teams.
b. The full-time member 12 people and the part-time member were 0 people in the human arrangement of golf association of R.O.C. They were separated into 5 teams.
c. The full-time member 1 people and the part-time member were 3 people in the human arrangement of handball association of R.O.C. They were separated into 5 teams.
2. The strategies for the financial sources of the cases and their benefits:
(1) In soccer association of R.O.C., the strategies for the financial sources and their benefits of those contain： high stratum support > the mode of profit income > other income > activity income.
(2) In golf association of R.O.C., the strategies for the financial sources and their benefits of those contain： the mode of profit income > other income > activity income > high stratum support.
(3) In soccer association of R.O.C., the strategies for the financial sources and their benefits of those contain： business and service income = other income > the mode of non-profit sport organizations way.
3. The influencing factors of the strategies for the financial sources of the cases
Internal affections include four items：leader’s personal relation, leader’s professional of fund-raising, the employees’ professional about fund-raising, the active culture of organizations. External affections include seven items：generally eccentric surroundings, the percentage of the exercise population, members’ level and loyalty to organizations, the sport sponsorship and the compatibility of image of organizations, frequency of activity’ exposure or famous level and stable activities’ period, the sensibility about relative information, the self-determined ability in the sponsorship process of the organizations.

並列關鍵字

non-profit organizations ； sport sponsorship ； financial sources ； sport organizations

參考文獻

程紹同（民90）：第五促銷元素—運動贊助行銷新風潮。台北：滾石文化。

張良漢（民88）：企業贊助體育運動初探。大專體育，42期，頁142-148。

余佳珍（民86）：運動組織開源的策略。中華體育，10卷4期，頁21-27。

許義雄（民88）：我國體育政策發展及展望。行政院體育委員會網頁，http://163.29.141.191/spo/book4.html。

Baker, T. (2001). To Profit or Not to Profit：The Commercial Transformation of the Nonprofit. Contemporary Sociology, 30（4）, 361-363.