聯勸與非營利組織間補助關係之探究－多年資料的實證分析

本文分析自1996年來，中華社會福利聯合勸募協會與非營利組織間補助關係的變化以及相關的影響因素。資料來源包括：聯勸現有的受補助機構審查資料庫以及1996年的調查資料。重要的研究發現如下：（一）組織規模愈小的機構，聯勸補助占機構收入的比例愈高，也就是對聯勸財務的依賴程度愈高。（二）由於聯勸在補助金額、補助機構數量上都在增加，因此已逐漸在受補助機構中呈現出：聯勸補助與其機構自有財源、政府財源產生一些替代關係。（三）與聯勸財務支援關係的密切程度不僅影響到申請經費、通過率、補助年數，也會影響到補助金額。這顯示出聯勸與受補助機構間已經漸形成一種長期的財務合作關係。（四）對聯勸財務的依賴程度、通過率而言，區域間無顯著不同，這代表了區域間仍維持一種相對的平衡。最後，對於未來補助關係的新發展，本文從組織環境、聯勸角色及組織自主性的角度提出建議。

關鍵字

中華社會福利聯合勸募協會；方案成效評量；非營利組織

並列摘要

This study examined the funding relationship between United Way Taiwan and nonprofit organizations since 1996. The data sources include the database of United Way Taiwan and a survey conducted in 1996. Several major findings are as follows: (1) Smaller nonprofits were more likely to receive a higher percentage of their total revenues from the United Way Taiwan. (2) With the increase of funding expenditures and fund agencies, the financial impact of United Way Taiwan on NPOs had become relatively evident during recent years. While government still played an important role for subsidizing NPOs. (3) A long-term partnership had been established between United Way Taiwan and nonprofits in terms of financial supports. This relationship affected the application processes, the pass rates and the amount of grants agencies will receive. (4) The concern of geographical equity for the allocation of financial resources also had been taken into consideration. Finally, suggestions for the development of future funding relationship had been discussed.

並列關鍵字

United Way Taiwan ； outcome measurement ； nonprofit organizations

參考文獻

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