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題名：非營利組織財務資訊的公開報導：美國經驗與其意涵
書刊名：行政暨政策學報
作者：鄭惠文／彭文賢
作者(外文)：Cheng, Huey-wen／Peng, Wen-shien
出版日期：2007
卷期：44
頁次：頁1-41
主題關鍵詞：非營利組織；課責；資訊揭露；公開報導；透明度；Nonprofit organization；Accountability；Information disclosure；Public reporting；Transparency
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(8) 博士論文(2) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:7
  • 共同引用共同引用:35
  • 點閱點閱:383
民國八十八年九二一地震、九十三年南亞海嘯，以及九十四年高雄罹患腎上腺白質退化症張氏三兄弟的救濟和賑災事件，大筆的民間捐款湧向各政府機關和民間公益團體，但因缺乏資訊公開制度，使得民眾無法得知捐款流向和用途。由於美國是一個臻於成熟的公民社會，發展非營利組織有其悠久的歷史，而我國則是從民國七十六年戒嚴解除後才逐漸蓬勃發展，因此，本文主要乃汲取美國非營利組織財務資訊報導之發展經驗，植基於財務的觀點，試從課責下的資訊公開、財務資訊報導的特性與目標，以及公開報導的途徑，探討財務資訊公開對非營利組織之意涵。藉由美國非營利組織資訊公開報導之實務，對照我國目前非營利組織報導系統的困境與不足，思索因應對策，然後提出建議與結論。期能有助於我國重視非營利組織財務資訊公開制度的建構，以提升營運透明度，確實達到妥善代理社會大眾善用社會資源之目的。
With 921 Earthquake in 1999, three Kaohsiung boys of Chang family suffering from Adrenoleukodystrophy in 2004, and South Asia Tsunami happening in 2005, a great numbers of donations flew to governmental authorities and charity organizations. However, due to lacking of the mechanism of public reporting, people do not know where the donations fly to and how the charity organizations allocate the resources to people in need. The civil society in the United States is well-developed and has had the practices of public reporting for a long time while Taiwan's nonprofit organizations have started to grow since martial law was lifted. This study is accordingly based on the American experience to explore the importance of financial disclosures for the development of nonprofit organizations in Taiwan. With the experiences learned from the United States, it expects to find future directions for Taiwan's nonprofit organizations in developing the mechanism of public reporting, increasing the transparency in operation, and finally achieving the goal of making good use of social resources on behalf of the public.
期刊論文
1.Kearns, Kevin P.(1994)。The Strategic Management of Accountability in Nonprofit Organizations: an Analytical Framework。Public Administration Review，54(2)，185-192。  new window
2.McCarthy, Jack(2007)。The Ingredients of Financial Transparency。Nonprofit and Voluntary Sector Quarterly，36(1)，156-164。  new window
3.李嵩賢(20030700)。非營利組織管理課責初探。人事月刊，37(1)，27-35。  延伸查詢new window
4.蔡允棟(20011200)。官僚組織回應力之研究--個案實證分析。政治科學論叢，15，209-240。new window  延伸查詢new window
5.Eikenberry, A. M.、Kluver, J. D.(2004)。The Marketization of the Nonprofit Sector: Civil Society at Risk?。Public Administration Review，64(2)，132-139。  new window
6.孫煒(20040600)。非營利管理的責任問題：政治經濟研究途徑。政治科學論叢，20，141-166。new window  延伸查詢new window
7.Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review，65(1)，131-156。  new window
8.Herzlinger, Regina E.(1996)。Can Public Trust in Nonprofits and Governments be Restored?。Harvard Business Review，74(2)，97-107。  new window
9.Nelson, Morton、Banks, William、Fisher, James(2003)。Improved Accountability Disclosures by Canadian Universities。Canadian Accounting Perspectives，2(1)，77-107。  new window
10.Lee, Mordecai(2004)。Public Reporting: A Neglected Aspect of Nonprofit Accountability。Nonprofit Management and Leadership，15(2)，169-185。  new window
11.Keating, Elizabeth K.、Frumkin, Peter(2003)。Reengineering Nonprofit Financial Accountability: Toward a More Reliable Foundation for Regulation。Public Administration Review，63(1)，3-15。  new window
12.Bothwell, Robert O.(2001)。Trends in Self-Regulation and Transparency of Nonprofits in the U.S.。The International Journal of Not-for-Profit Law。  new window
13.O'Loughlin, M. G.(1990)。What Is Bureaucratic Accountability and How Can We Measure It?。Administration and Society，22(3)，275-302。  new window
會議論文
1.陳敦源(2003)。透明與課責：行政程序控制的資訊經濟分析。倡廉反貪與行政透明學術研討會，世新大學行政管理學系、台灣透明組織、政大公企中心主辦 (會議日期: 2003/04/11)。台灣透明組織。  延伸查詢new window
2.何偉敏(2002)。「財團法人條例」之立法精神與推動工作。0。  延伸查詢new window
圖書
1.Cutt, James、Murray, Victor V.(2000)。Accountability and Effectiveness Evaluation in Non-Profit Organizations。London：Routledge。  new window
2.Laffont, Jean-Jacques、Martimort, David(2002)。The Theory of Incentives: the Principal-Agent Model。Princeton University Press。  new window
3.Wolf, Thomas(1999)。Managing a Nonprofit Organization in the Twenty-First Century。New York：Simon and Schuster Inc.。  new window
4.White, Leonard D.(1926)。Introduction to the Study of Public Administration。New York：Macmillan。  new window
5.Cooper, Terry L.(1990)。The responsible administrator: An approach to ethics for the administrative role。Oxford：Jossey-Bass Publishers。  new window
6.(1996)。The Oxford English Reference Dictionary。The Oxford English Reference Dictionary。New York, NY。  new window
7.(1986)。Webster's New World Dictionary。Webster's New World Dictionary。Cleveland, OH/ New York, NY。  new window
8.吳嘉勳、陳進雄(2003)。會計學。會計學。臺北市。  延伸查詢new window
9.馮燕(1999)。非營利組織之定義、功能與發展。非營利部門：組織與運作。臺北市：巨流。  延伸查詢new window
10.許崇源(2003)。我國非營利組織之設立監督與管理。2002非營利組織：培力指南。臺北市。  延伸查詢new window
其他
1.(2007)。九十六年第十週內政統計通報，0。  延伸查詢new window
2.Swords, Peter(1999)。Nonprofit Accountability: The Sector's Response to Government Regulation，0。  new window
3.Aspen Institute(2001)。The Nonprofit Sector and the Market: Opportunities and Challenges，0。  new window
4.喜瑪拉雅基金會(2002)。最新NPO發展趨勢，0。  延伸查詢new window
5.Aspen Institute(2003)。Foundation Accountability and Effectiveness，0。  new window
6.中國財政部(2004)。民間非營利組織會計制度，0。  延伸查詢new window
7.HB LLP(2004)。Nonprofit Integrity Act: What Does It Mean to Your Nonprofit?，0。  new window
8.990online(2005)。Federal NPO Disclosure and Public Access Laws，0。  new window
9.Johnson, L. Todd(2005)。Relevance and Reliability，0。  new window
 
 
 
 
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