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| 題名: | 非營利組織從事公益信託之研究 |
| 其他題名: | Nonprofit Organization Is Engaged In The Research Of Charitable Trust |
| 作者: | 陳俊宏
Chen, Chun-hung |
| 貢獻者: | 非營利事業管理研究所
傅篤誠
Duu-cheng Fuh |
| 關鍵詞: | 社區基金會;公益信託;社會利益
Community Foundations;Charitable Trust;Social Interests |
| 日期: | 2005 |
| 上傳時間: | 2015-07-06 16:17:28 (UTC+8) |
| 摘要: | 現階段的非營利組織，因面臨著同質性組織的募款競爭與企業界對非營利組織的商機爭奪，導致其生存發展的空間，正逐漸被排擠與壓縮，更甚者，面對著世界經濟景氣的波動，非營利組織，也面臨如何培植自己獨立自主的經營能力，來排除對捐贈的依賴，以達成組織使命的變革管理（change management）的衝撞。在此架構下，經學術界與實務界相互驗證後，得知，公益創投（venture philanthropy）與社會企業（social enterprise）因能合乎非營利組織的社會目的與經濟目的雙重底線（double bottom line）的要求，所以，目前正主導著非營利組織未來的發展。 因此，本文從非營利組織的社會企業面向，針對非營利組織對社會福利、社會需求、社會利益的專業性功能，來探討非營利組織是否有能力來從事公益信託之受託，是否有能力來增進社會整體利益。經本文以內容分析法中的質性分析與演繹方法的探討,得到結論如下： （A）贊助型非營利組織（社區基金會）從事公益信託之受託，不但能彰顯出公益信託的效益，更能創造出公益信託的外部經濟與社會利益擴散效應，對國家社會福利的發展，具有實質正面的意義。 （B）推動公益信託，宜藉贊助型非營利組織（社區基金會）的專業性功能，讓公益信託能為社會大眾所用，以充分發揮社會公益的實質功能。 （C）不宜使用行政手段，特別是利用稅賦政策，將公益信託造成排他性（exclusive）的效應，而阻礙公益信託之推動。關於此點，本文建議，對公益信託其受託人為信託業的免稅優惠政策，應考慮廢除。 （D）非營利組織，從事公益信託之受託，其實際執行者亦須擁有信託專業證照，方能執行相關作業。 （E）基於信託業營利本質的考量，信託業可從事收費性之信託監察人或保管銀行的服務，以協助贊助型非營利組織（社區基金會）就公益資產投資與管理的相關事宜。 （F）政府社會責任（GSR）的規劃與運作，應給予法律上之正式法源，以期在非營利組織功能失靈與企業社會責任功能失靈時，能發揮國家所應扮演的制式輔助功能。
At present, nonprofit organization is facing the homogeneous organization competition in raising funds, and facing the profit organization competition. Therefore, nonprofit organization must exclude dependence on donation cultivate independent ability of management, and change the method of management to achieve the mission of nonprofit organization. Because, the venture philanthropy and social enterprise could conform the require went of nonprofit organization it will be the leading development of nonprofit organization. This study also concern theory and practice from the charitable trust and the nonprofit organization, on a basis of the social benefit effectiveness we put forward three assumption questions and a practice question. And by the qualitative analysis and deductive method, we study the sponsorship nonprofit organization (community foundation) in engaging the charitable trust. We conclude the research as follows: (A) The sponsorship of nonprofit organization (community foundation) in the bailee of charitable trust not only can show benefit of charitable trust clearly, but also its external economy and social interests that can create charitable trust even more spread the effect, to the development of the national social welfare. (B) Promote charitable trust should make use of the professional function of sponsorship nonprofit organization (community foundation), enable charitable trust to be used by the people, in order to be fully worthy of social public good. (C) The government shall not use the administrative method, specially uses the taxes policy to create the exclusiveness to the bailee of charitable trust. About this point, this study suggests that the charitable trust bailer is the tax-free policy of trust institution, should be considered to abolish. (D) In order to safeguard and promote the execution quality of charitable trust, when nonprofit organization engaged in the bailee of charitable trust, the executor must have the license. (E) Since a trust institution must make a profit, trust institution can is engaged in the charge bank or the trust supervisor to, help nonprofit organization in managing of charitable assets must be a pay service. (F) The plan and operation of government social responsibility (GSR ) should offer the formal legal source in law. In case the function of nonprofit organization and corporate social responsibility does not execute. Government social responsibility enables to execute the auxiliary function of the country. |
| 顯示於類別: | [企業管理學系(管理科學碩/博士班,非營利事業管理碩士班)] 博碩士論文-非營利事業管理碩士班
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