國立博物館財務捐助策略探究──以中正紀念堂為例

Study of Fundraising Strategies for Public Museums: A Case Study of Chiang Kai-Shek Memorial Hall

蔡怡怡(Yi-Yi Tsai) ； 董澤平(Tse-Ping Dong) ； 吳祖勝(Tsu-Sheng Wu)

《博物館學季刊》 27卷4期 (2013/10) Pp. 89-114

https://doi.org/10.6686/MuseQ.201310_27(4).0004

摘要

本文從博物館財務管理角度出發，首先檢視美國大都會博物館及英國大英博物館之財務結構，其次探討英美主要博物館募款模式；並以「國立中正紀念堂管理處」5 為研究個案，深入分析其捐助專案之成功因素與策略。相對於兩大英美博物館，國內尚未有博物館建立類似之專業募款機制。經分析中正紀念堂成功案例，民間捐助理由及模式雖各有不同，但每一案例皆建立在捐贈方與受贈方互惠互信的基礎下，最終達成預期效益。本研究得出博物館成功財務捐助策略如下：受贈方須先釐清自身需求並凝聚內部共識；落實「事先準備、開口募款、評估與修正計畫」之循環；對已有合作關係之單位募款，包裝專案以符捐贈方需求等。關鍵成功因素包括：館方主動提出需求、建立長期合作關係、應用募款金字塔原則，與符合時間窗理論、交易分析理論等；再者，中正紀念堂爭取捐助的優勢有國家形象、地點、建築、觀眾屬性及園區等。為求完整，本文亦對失敗案例之原因進行檢討。本研究主要貢獻：第一為提供博物館現代化經營管理意涵。本研究發現博物館對外爭取企業捐助是為彌補內在資源不足，或解決某些須有效執行但循一般行政程序卻不容易進行之專業任務。財務捐助專案雖需行銷工具輔助，但其成功關鍵卻取決於博物館長期累積之公共關係，故博物館應保持與現有贊助單位間之良好互動，並以此開發潛在捐贈者或贊助企業。其次，本研究成果提供政策擬定參考。社會對博物館捐贈的風氣涉及社會價值觀，且受稅制影響，後者值得政府進一步研議。而《公益勸募條例》第5 條規定：「各級政府機關（構）得基於公益目的接受所屬人員或外界主動捐贈，不得發起勸募。」已不符潮流所需，本文建議主管單位應修正之。

關鍵字

捐助 ； 募款 ； 融資策略 ； 博物館財務 ； 美國大都會博物館 ； 大英博物館

並列摘要

From the point of view of museum financial management, we surveyed the financial situations of the Metropolitan Museum of Art and the British Museum. Chiang Kai-Shek Memorial Hall (CKSMH) was used as a case study to explore fundraising strategies in Taiwan. The main revenue streams of the Metropolitan Museum of Art and the British Museum are government funding, profitable activities, and donations. To attract more donations, these two museums have hired specialists and distributed administrative resources to fundraising. In contrast, museums in Taiwan do not have systematic fundraising mechanisms in place. Government funding is the major income source for CKSMH, followed by venue rentals and courses and workshops. All of these have reached their growth ceilings. Thus, CKSMH requires effective fundraising to support its operations. Each successful fundraising effort by CKSMH has involved mutual benefit and trust between the donor and the receiver with the donor achieving the anticipated results. Factors for successful fundraising include clarification by the receiver of its needs and a consensus of these needs within the organization. CKSMH has a unique image in Taiwan due to its position, architecture, target visitors, and surrounding park. Successful fundraising projects have utilized this image. For completeness, failed fundraising cases were also reviewed. The research findings offer managerial implications. The relations between museums and their donors can be classified as generalized public-private partnerships. Fundraising serves two purposes: relieving museums’ financial deficiency and executing functions that may be difficult under normal museum operations. Fundraising requires marketing. However, its success depends on public relations. Therefore, maintaining good interaction with current donors and discovering potential donors should be museums’ focal points in their public relations efforts. The results of this study also provide an important reference for policy formulation. Social values and the tax system are additional factors in attracting donations. The latter is worthy of further deliberation by the government including revisions to relevant regulations

並列關鍵字

Donation ； Fundraising ； Financing strategies ； Museum finance ； Metropolitan Museum of Art ； The British Museum

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