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題名:非營利社福基金會治理活動之研究
作者:黃新福 引用關係
作者(外文):Hsin-Fu Hwang
校院名稱:國立政治大學
系所名稱:公共行政學系
指導教授:吳定
孫本初
學位類別:博士
出版日期:1999
主題關鍵詞:非營利組織治理活動董事會執行長社福基金會公共行政Nonprofit OrganizationGovernanceBoard of DirectorsChief Executive OfficerSocial Welfare FoundationPublic Administration
原始連結:連回原系統網址new window
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自解嚴以來,各類不以營利為目的的團體(統稱非營利組織)便如雨後春筍般地在國內崛起,除傳統式的頒發獎學金及小規模的慈善義舉外,更積極地介入公共事務的參與及政策議題的倡導。舉凡在社會服務、政策倡導、教育文化、工商發展、醫療衛生、乃至社區發展、鄰里互助等範疇上,皆有積極性的功能發揮,並對國家社會產生莫大的影響。特別是在政府財政日漸減縮的今日,其所具有的影響力更是不可同日而語。
非營利組織的重要性已如前述,但國內有關此領域的研究卻遠落於事實存在之後,特別是董事會與執行長的治理互動,更是少有系統性研究可供參考。鑑於非營利組織對國家社會的重大影響性,以及國內學術發展的不足,本研究乃將重心置於高層管理者治理行為的探究,期從董事會與執行長間的決策與互動關係,瞭解非營利組織的治理情形,並依研究所得提出建言,以供參考。
本研究最重要的目的係針對下述諸問題進行探究,期從實證的調查與研究中瞭解非營利社福基金會的運作情形與治理實況:
1. 我國現行非營利社福基金會的治理狀況與型態為何?
2. 各基金會的治理狀況,除傳統的隸屬關係及以董事會為決策中心外, 是否會因其他因素的影響,而使董事會與執行長間的決策權行使有所變動,進而出現其他種類的治理?
3. 各基金會成立宗旨及服務事項各異,致使組織特性亦有所不同。這些組織特性上的差異,是否會左右董事會與執行長的參與程度,進而影響基金會的治理型態?那些因素是造成此項差異的主因?
4. 董事成員與執行長的出身背景、工作經驗、以及專業知能等人口統計上的特徵,是否會影響治理活動的參與程度?其對基金會的治理型態又有何影響?
5. 董事成員與執行長對彼此之職責與角色的認知情形為何?成員的職責認知程度對基金會的治理又有何影響?那些因素是造成職責認知差異的主因?
為達成上述研究目的與預期研究成果,本論文根據國內外有關非營利組織治理行為的研究,初步建構出社福基金會的治理活動與型態類別,並對影響治理活動的相關因素進行深入解析。其次,則是依據理論分析的結果,建構社福基金會治理活動的研究模式,以普查的方式針對我國現行登記有案之365家社福基金會進行探索性的調查研究,另以深度訪談的資料補充問卷調查之不足。
在治理活動的探究上,本研究除依據基金會屬性,將相關治理活動區分為:「對內管理」與「對外聯結」兩大類別範疇外,尚以董事會及執行長雙方參與內外治理活動的程度高低,做為建構基金會治理型態的主要依據,並將其區分為四大類別:「共享式的治理」、「由執行長主導的治理」、「由董事會主導的治理」、及「無為式的治理」等。在相關影響因素方面,本研究根據文獻檢視結果,將其歸為三大影響因素群:(一)組織的特性,包括成立時間長短、規模大小、結構化程度、資金來源、開會的頻率與情形。(二)人口統計自變項,包括性別與年齡、教育程度與專業知能、擔任職務的長短、相關工作經驗。(三)成員的職責認知程度,包括對董事會之職責的認知,及對執行長之職責的認知。
在實際調查方面,本研究係以普查的方式,針對我國現行登記有案之365家社福基金會進行問卷調查,扣除27家事先表明不願接受調查的基金會後,共計寄出1352份問卷(338家基金會,每家以董事3人、執行長1人為調查樣本),有效回收240份問卷,計有127家基金會接受此次調查。此外,為提昇問卷回收率及確實掌握基金會的運作實況,本研究又以電話催繳及實地訪談(12家)的方式蒐集相關資訊,以補充問卷調查之不足。經由一系列的調查與分析後,本研究初步獲致下述幾項重要發現:
壹、就我國社福基金會的屬性特徵而言
一、在目前登記有案之365家社福基金會中,由私人企業出資而成立者,計佔三分之一強,此類基金會的會務皆由公司的職員兼辦,平日甚少對外募款及公關行銷,決策權係由出資的董事主導,業務承辦人大多聽命行事。此外,財力愈雄厚的企業,成立基金會的家數也愈多。
二、在民國76年以後申請設立之基金會,其家數遠比解嚴前為多。在服務對象的選取上,很少有基金會以單一的受惠者為主要的服務對象。但原則上,弱勢的老人、年幼的兒童、低收入的貧民、及問題青少年等,已成為各基金會爭相服務的對象。
三、就推展活動的主要經費來源觀之,大多數的基金會係以董事的捐款為主,不特定人士的樂捐,及既有基金的孳息等,則為輔助的財源。近八成的基金會,除最近三年內未曾接受過政府部門的經費補助外,平日與政府部門的互動關係,亦僅及於法定程序的應對,少有積極性的互動與相互援助的關係存在。資金來源顯會對基金會的治理運作產生明顯的影響,當基金會的財源係由董事捐助而成者,董事會參與治理活動的程度較高。當基金會的財源係以政府的經費補助為主者,執行長的參與程度較高。
四、男性任職基金會相關職務的比例遠比女性高。董事成員除平均年齡比執行長高,任職基金會的服務年資亦比執行長為長。大約有九成的受訪者,一進入該基金會後便擔任現有職務至今,未曾改變過。此外,基金會董事連任原職務的機率相當高,新陳代謝的速度極為緩慢。
五、受訪的基金會在遴選董事時,較重視「個人的興趣與熱忱」與「相關的工作經驗」,任用執行長時,則較重視「相關的工作經驗」與「行政管理能力」。
六、從支薪專職人員、志工的運用、常設委員會、及員工的職務說明書等面向觀之,受訪的基金會在運作的規模上,係以中小型為主,而志工的運用亦不若歐美先進國家的積極活絡。此外,就組織的結構化程度言之,亦不如歐美先進國家的制式規模。
七、由董事兼任執行長的風氣,在此次調查的對象中是很普遍的。也許這種兼任的作法,對規模小的基金會而言,不失為一種權宜的良策。但若與歐美先進國家相較,則此作法恐與專業分工的精神相悖。
貳、就基金會的治理活動與型態而言
我國現行社福基金會的治理型態可區分為二種:在對內的治理上,是一種「共享式的治理」型態,執行長的參與程度顯比董事會高;在對外行銷與公關等聯結活動上,則屬消極性的「無為式的治理」型態,受訪者均不注重基金會的對外關係。若從深度訪談的結果觀之,前述兩類的治理型態尚可再細部區分,即在共享的概念下再區分為:「聽命式的參與」、「信賴伙伴式的參與」、及「授權式的參與」等三種類型。在對外關係上,則可在無為的現象下,再區分為「消極無為的對外關係」與「保守防衛的對外關係」兩類。若從整體的運作實況觀之,我國現行社福基金會的治理型態,或可粗分為:「由董事長主導的治理」、「董事兼執行長的治理」、「由執行長主導的治理」、及「形式性的董事會」等四大類別。
參、就影響治理活動的因素而言
一、 在組織特性方面
1. 規模大小會影響基金會的治理活動,規模愈大者,執行長參與治理活動的程度愈高,故愈容易出現「由執行長主導的治理」情形。
2. 結構化程度會影響基金會的治理活動,結構化程度愈高的基金會,董事會與執行長參與內外治理活動的程度愈高,特別是董事會的對外運作關係,更是如此。。
3. 當資金來源是以「由各董事捐款」為主者,該基金會較易出現「由董事會(或董事長)主導的治理」情形。以「政府的經費補助」為主要財源者,其治理型態則較易出現「由執行長主導的治理」。
4. 開會頻率較高的基金會,執行長參與內外治理活動的程度,顯比不常開會者高出許多,但卻不會對董事會產生顯著的差異效果。執行長是否享有表決權,顯與其影響力能否發揮具有密切的關聯性,亦即享有表決權者,影響力愈大。
二、在人口統變項方面
1. 教育程度高低會影響基金會的治理活動,教育程度較高者,參與內外治理活動的程度會較高,即當董事會與執行長的教育程度均高時,基金會較易出現「共享式的治理」型態。
2. 專業知能顯會影響基金會的治理活動,影響最大者係屬執行長本身。亦即愈具專業知能者,愈會投入基金會的治理活動,因而愈易扮演好應有的角色與職責。
3. 服務年資長短對基金會的治理活動會產生影響,年資愈久者,參與治理活動的程度愈高,其中受影響最為顯著者,係「董事會與執行長的互動關係」。亦即當董事會與執行長在基金會的任職期間愈久時,彼此間的互動關係會愈融洽,因而在相互信賴的基礎上,較易出現「共享式的治理」型態。
4. 工作經驗顯會影響執行長的治理行為,愈具相關工作經驗者,參與內外治理活動的程度愈高。
三、在成員的職責認知方面
成員的職責認知程度,顯會影響基金會的治理活動。當個人對自我職責認知愈清楚時,愈會投入相關的治理活動。因此,當董事會與執行長雙方的職責認知均高時,基金會的治理型態便較易出現「共享式的治理」情形。
四、影響成員職責認知的因素方面
1. 結構化程度較高的基金會,成員的職責認知程度會較高。
2. 教育程度較高者,較容易對相關工作職責有更進一步的瞭解與認識。
3. 愈久任其職者,愈能對相關的職責有更清楚的認知。
根據調查結果與重要發現,本研究認為若要強化基金會的治理職能及提昇營運成效,或可從下述幾個面向著手:
壹、 就基金會的內部管理與運作而言
首先應強化董事會的治理職能,如慎選董事並明定資格條件、明定職責說明書,並推展董事會發展方案、定期性的績效考評、適切參與及充分授權。其次,應明確劃分董事會與執行長的權責範圍。最後,當以制度化的管理方式,對專職員工及志工進行有效的人力資源運用與規劃,並改變決策的參與模式。
貳、 就基金會的對外運作關係而言
為解決「無為式的治理」弊病,本研究認為首應強化基金會對外募款與行銷的能力,透過系統性的規劃與投入,以提昇基金會的形象並增加財源收入。其次,宜加強與其他基金會的合作及互動,透過個案服務的轉介,成立基金會聯誼會,及通力合作推展大型服務方案等方式,提昇經營基金會的能力與經驗。最後,應增強與政府部門的互動及支援,透過相互合作的方式,各蒙其利。
參、 政府部門所應協助的職責
為提昇基金會的營運成效,政府相關部門除應克盡監督與協助職責外,更應從下述幾個面向著手,如此方能達到完善治理基金會的境界。相關的具體作法有:加強基金會管理人才的培育與訓練、相關資訊的提供與服務、協助基金會成立聯誼會及聯合勸募中心、加強對基金會的審查及輔導,並做好服務市場區隔工作。
從此次調查中,筆者尚發現:本研究所採用的理論模式,雖能窺知國內社福基金會的治理運作情形,但因國情形不同,經驗迥異,致使所建構的治理型態無法涵括所有類別的治理情況。因此,筆者建議後續研究宜注意下述幾點事項:1.重新思索二分法(董事會與執行長)的限制性,並建構較適合國情的治理活動與型態類別。2.體會參與並不等同決定的意涵,重新修訂測量工具,並將不適用的因素予以排除。3.慎擇調查方式,並掌握各方式的優缺點。4.擴大研究對象的範圍,並以個案研究或參與觀察的方式,深入組織活動中心,充分掌握治理脈動。
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鐘琳惠,台北市社會福利機構主管之領導方式與其部屬工作滿足之研究。政治大學社會研究所碩士論文,民79年。
鐘聖校,認知心理學。台北:心理出版社有限公司,民81年。
內政部社會司編印,財團法人社會福利慈善事業基金會名冊。民87年6月。
內政部社會司編印,申請籌組全國性財團法人社會福利慈善事業基金會須知。民85年6月。
內政業務財團法人監督準則。內政部,民84年11月29日發布。
台北市政府社會局編印,財團法人社會服利慈善事業基金會申請範例及法令彙編。民82年5月。
喜瑪拉雅研究發展基金會,基金會在台灣。台北:中華徵信所,民86年元月一日。

二、 期刊
江明修,「非營利組織領導行為之研究」。人事管理,第33卷第10期,民85年10月,頁4-13。new window
官有垣,「台灣民間社會福利機構與政府的競爭關係:以台灣基督教兒童福利基金會為例」。空大行政學報,第五期,民85年5月,頁125-175。
----,「民間社會福利機構與政府的購買服務契約之互動關係:董事會影響力之探討」。國際社會福利協會中華民國總會主辦,跨世紀的台灣社會福利發展研討會,民86年3月9日。
----「非營利組織的董事會角色與功能之研究:以全國性社會福利相關的基金會為例」。中正大學學報,第9卷1期,民87年12月,頁1-47。
孫本初、黃新福,「決策模式的權變運用與整合」。中國行政,第57期,民84年2月,頁47-65。
徐聯恩譯,彼得.杜拉克著,「向非營利組織學習管理」。世界經理文摘,第40期,民78年8月,頁6-19。
陳金貴,「美國非營利組織的分析」。中興行政學報,第25期,民82年,頁27-46。new window
張春興,「知之歷程與教之歷程:認知心理學的發展及其在教育上的應用」。教育心理學報,第21期,民77年,頁17-38。new window
許世雨,「非營利部門與公共行政」。中國行政,第58期,民84年8月,頁61-85。

貳、英文部分
一、 書藉
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Anheier, H.K.,& Seidel, W. (1990). The Third Sector: Comparative Studies of Nonprofit Organizations. Berlin: Water de Gruyter.
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Anthony, R.N.,& Young, D. W. (1990).” Characteristics of Nonprofit Organizations.” In D.L. Gies, J. S. Ott & J. M. Shafritz(Eds.), The Nonprofit Organization: Essential Readings. Pacific Grove, California: Brooks/Cole Publishing Company, pp.216-235.
Axelrod, N. R. (1988). The Chief Executive’s Role in Developing the Nonprofit Board. Washington, D.C.: National Center for Nonprofit Boards.
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Benjafield, J.G.(1992). Cognition . Englewood Cliffs, New Jersey: Prentice Hall.
Bergman, J.I. (1996). Managing Change in The Nonprofit Sector: Lessons from the Evolution of Five Independent Research Libraries. San Francisco: Jossey-Bass Publishers.
Bogdanor, V.(1987). The Blackwell Encyclopedia of Political Institutions. New York: Basil Blackwell Ltd.
Boyatzis, R.E.(1982). The Competent Manager: A Model for Effective Governance. New York: Wiley.
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Burgess, B. (1993).“ The Board of Directors.” in T. D. Connors(Ed.), The Nonprofit management Handbook: Operating Policies and Procedures.. New York: John Wiley & Sons,Inc.,.pp.195-277.
Carver, J. (1997). Boards That Make A Difference: A New Design for Leadership in Nonprofit and Public Organizations.(2nd ed.) San Francisco: Jossey-Bass Publishers.
Carver,J. & Carver,M.M. (1997). Reinventing Your Board: A Step-by-Step Guide to Implementing Policy Governance. San Francisco: Jossey-Bass Publishers.
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Drucker, P.F. (1990a). Managing The Nonprofit Organization: Practices and Principles. New York: Harper Collins Publishers.
Feldmen, J.M.(1990). “Perception, Cognition, and the Organization.” In Tosi, Henry L.(Ed). Organizational Behavior and Management: A Contingency Approach. Boston, Massachusetts: PWS-Kent Publishing Company.
Festinger, L.A.(1957). Theory of Cognitive Dissonance . New York: Harper & Row.
Gies, D.L., Ott, J. S., & Shafritz, J. M. (1990). The Nonprofit Organization: Essential Readings. Pacific Grove, California: Brooks/Cole Publishing Company.
----. (1990). “Governance: The Roles and Functions of Boards of Directors.” In Gies, D.L., Ott, J. S., & Shafritz, J. M. (Ed.). The Nonprofit Organization: Essential Readings. Pacific Grove, California: Brooks/Cole Publishing Company, PP.177-181.
Gioia, Dennis A.(1986). “Symbols, Scripts and Sensemaking.” In Sims, H.P.Jr., & Gioia, D.A. (Eds). The Thinking Organization. San Francisco, California: Jossey-Bass Publishers, pp.49-74.
Glenn, W.E. (1985).” Board and Staff Relations.” In E. Anthes, J. Cronin, & M. Jackson(Eds.), The Nonprofit Board Book: Strategies for Organizational Success. West Memphis and Hampton, Arkansas: Independent Community Consultants, pp.87-101.
Hall, P. D. (1996).“ Conflicting Managerial Cultures in a Museum.” In M. M. Wood (Ed.), Nonprofit Boards and Leadership: Cases on Governance, Change ,and Board-Staff Dynamics. San Francisco: Jossey-Bass Publishers, pp.118-138.
Hansmann, H. (1987).” Economic Theories of Nonprofit Organization.” In W. W. Powell(Ed.), The Nonprofit Sector: A Research Handbook. Yale University Press, pp.27-42.
Hanson, D. C.(1995). The Legal Responsibilities and Implications of Nonprofit Corporate Governance . Ann Arbor Mich. : University Microfilms International Dissertation Services, A Bell & Howell Co..
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Herman, R.D.,& Heimovics,R.D. (1991).Executive Leadership in Nonprofit Organizations: New Strategies for Shaping Executive-Board Dynamics. San Francisco: Jossey-Bass Publishers.
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Herman, R.D, & Associates (1994). The Jossey-Bass Handbook of Nonprofit Leadership and Management. San Francisco: Jossey-Bass Publishers.
Hitchcock, S. (1985). “ Fund Raising: The Board is the Key.” In E. Anthes, J. Cronin & M. Jackson (Eds). The Nonprofit Board Book: Strategies for Organizational Success. West Memphis and Hamp-ton, Arkansas: Independent Community Consultants, pp.199-219.
Hodgkinson, V. A., Lyman, R.W.,& Associates (1989). The Future of The Nonprofit Sector: Challenges, Changes, and Policy Considerations. San Francisco: Jossey-Bass Publishers.
Hodgkinson, V. A. (1989).”Key Challenges Facing the Nonprofit Sector.” In V. A. Hodgkinson, R.W. Lyman & Associates.(Eds.), The Future of The Nonprofit Sector: Challenges, Changes, and Policy Considerations. San Francisco: Jossey-Bass Publishers, pp.3-19.
Houle, C.O. (1989,1997). Governing Boards: Their Nature and Nurture. San Francisco: Jossey-Bass Publishers.
Hult, K.M., & Walcott,C. (1990). Governing Public Organizations: Politics, Structures and Institutional Design. Pacific Grove, California: Brooks/Core Publishing Company.
Ingram, R.T. (1988). Ten Basic Responsibilities of Nonprofit Boards. Washington, D.C.: National Center for Nonprofit Boards.
-----(1993a).” Responsibilities of the Governing Board.” In R. T. Ingram & Associates (Eds.), Governing Public Colleges and Universities: A Handbook for Trustees, Chief Executives, and other Campus Leaders. San Francisco: Jossey-Bass Publishers, pp.93-111.
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Isenberg, D. J.(1986). “The Structure and Process of Understanding.” In Sims, H.P.Jr., & Gioia, D.A. (Eds). The Thinking Organization . San Francisco, California: Jossey-Bass Publishers, pp.238-262.
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Kast, F.K., & Rosenzweig, J.E.(1985). Organization and Management: A Systems and Contingency Approach. Taipei, Taiwan: The Tan Chiang Book Company.
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Kramer, R.M.,& Specht,H. (1975). Readings in Community Organization Practice. (2nd ed). Englewood Cliffs, New Jersey: Prentice-Hall, Inc.
Kramer, R.M. (1975).” Ideology, Status, and Power in Board-Executive Relationships.” In R.M. Kramer,& H. Specht(Eds.), Readings in Community Organization Practice (2nd ed). Englewood Cliffs, New Jersey: Prentice-Hall, Inc, pp.307-314.
-----.(1981).Voluntary Agencies in the Welfare State. Los Angles, CA.: University of California Press.
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Lord, R.G., & Maher, K.J.(1989). “Cognitive Processes in Industrial and Organiza- tional Psychology.” In Cooper, C. L., & Robertson, I.(Ed). International Review of Industrial and Organizational Psychology 1989, New York: John Wiley & Sons Ltd., pp.49-91.
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二、 期刊:
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