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  • 學位論文

政府捐助財團法人財務課責之研究

The Study on the Financial Accountability of Government Funded Nonprofit Organizations

指導教授 : 張四明
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摘要


政府捐助財團法人係政府為達成特定政策或行政目的,透過設置條例或行政命令等方式而捐助成立。超過半個多世紀以來,政府捐助財團法人一直扮演著促進社會發展的重要推手。然而,近年來我國政府捐助財團法人卻發生諸多問題,例如董事席次的爭議、酬庸退休官員擔任董事,以及財產不當處理或運用等現象,仍無法有效處理與防制等,引起各界的關注。政府捐助財團法人為民法規範之私法人,惟本身兼具「公」與「私」的雙重性格,難免顯現與民主責任政治的衝突本質,實有賴財務課責機制之設置,以層級管理和成果展現,強化與多元利益關係人的課責關係。 據此,本研究之主要目的即是建立一個緊密結合捐助使命與經營成果的財務課責機制,建基於課責理論之基本意涵與概念,透過績效資訊之產生與流動的管理過程,以公共治理的角度,確保政府捐助財團法人妥善保管公共資源並善盡公益責任,於社會發揮遵循、透明、績效和信任等成果影響。經由文獻和研究設計檢視後,期能找出強化政府捐助財團法人財務課責機制的改善措施和管理誘因。另外,本研究亦運用財務課責的理論架構,從管理強度和成果大小兩個面向,進行個案財團法人之類型化分析,探討政府捐助財團法人分級管理的具體作法,將有助於未來實務的應用價值。 最後研究結果顯示,個案財團法人可分成「管理強度高,成果展現高」、「管理強度高,成果展現低」、「管理強度低,成果展現高」及「管理強度低,成果展現低」等四個類型。「管理強度高,成果展現高」者必須接受高密度監督,而「管理強度低,成果展現度低」者接受低密度監督,但對於「管理強度低,成果展現高」或「管理強度高,成果展現要求度低」者則有賴主管機關與政府捐助財團法人協商,依據創立宗旨、資源依賴、發展方向和控制程度,決定雙方均能接受之監督方式與密度,引導政府捐助財團法人改善財務課責關係之行動。

並列摘要


Government Funded Nonprofit Organizations (GFNPOs) are typically established by some government agencies to serve the citizenry as a whole through targeting the needs of particular public policies or fulfilling specific administrative functions. Over half a century of history, GFNPOs play an important role to facilitate the social development in Taiwan. However, these organizations, mostly governed by the private law, have been criticized for the lack of accountability to their constituencies in recent years due to the disputes over those issues of board seats, personnel patronage, property disposition, and so forth. GFNPOs, as one type of hybrid organizations with both public and private sector characteristics, sometimes reveal the nature of conflict with democratic responsibility of the politics and thus rely on establishing the mechanism for managing accountability. To secure GFNPOs in fulfilling their public responsibilities, the main research goal of this study is to build a mechanism of financial accountability with a tight linkage between mission statement and management results, based on the accountability theory and governance practices. After examining the theoretical framework, improvement suggestions and management incentives can be hopefully found to strengthen the mechanism of financial accountability for GFNPOs. Furthermore, to explore the practice of grading management, this study also applies the theoretical framework of financial accountability to analyze the typology of GFNPOs by using two indicators of management intensity and performance result. Finally, the research result indicates that GFNPOs can be divided into four categories of "strick management with good result", "strick management with poor result", "loose management with good result" and "loose management with poor result". While falling in the category of "strick management with good result", the GFNPO has to accept the high intensity of inspection by the authorities. On the contrary, there is no need for the GFNPO falling in the category of "loose management with poor result" to accept the high intensity of inspection by the authorities. But, for those who fall in the category of "loose management with good result" or "strick management with poor result", have to negotiate the acceptable inspection approach and intensity with the authorities according to the establishment by law, resource dependence, development direction and the degree of control. This move will be expected to induce GFNPOs to take the actions and improve their financial accountability.

參考文獻


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被引用紀錄


李天申(2017)。準政府組織的課責:以公設財團法人及行政法人為例〔博士論文,國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342%2fNTU201700344
楊嘉信(2016)。政府捐助設立之經濟事務財團法人成本僵固性之實證研究〔碩士論文,國立中正大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0033-2110201614052559

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