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題名：大型企業型非營利組織之財務分析
書刊名：中國行政評論
作者：宋秋儀 引用關係
作者(外文)：Sung, Chiu-i
出版日期：2016
卷期：22:1
頁次：頁111-128
主題關鍵詞：企業；非營利組織；非營利財務；財務揭露；公民社會；Corporate；Nonprofit organization；Finance；Financial disclosure；Civil society；Chinese society
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:7
  • 點閱點閱:46
近十年全球興起中國熱，該區域經濟發展快速，許多大型企業紛紛成立非營利組織，期望在獲利與社會責任中取得平衡。我國大型企業型非營利組織其財務表現相較其他類型的公益團體亮眼，但是相關研究幾乎沒有。本研究選取三十家我國大型企業型非營利組織，透過描述統計、2010-2012年財務報表分析和訪談，調查研究對象之財務收支情形與經營效能。本研究結果顯示非營利組織主要收入來源已經改變；研究發現有: (1)賺取收入是大型企業型非營利組織的主要財源，明顯較其他類型大型非營利組織表現優異。(2) 財務透明仍然不足；(3) 人事支出偏低，人力應走向專業專職。最後，本研究依據研究結論提出以下建議: (1)非營利組織宜發展地球村的合作關係；(2)主管機關應輔導與監督並進，建立跨部門組織間之自願性協作關係。
Over the last ten years or so, the Chinese economy has grown and developed significantly, which is reflected in the phrase “China Heat.” With this rapid economic development in the region, many large companies have established nonprofit organizations (NPOs) in the hopes of balancing profitability and social responsibility. These Chinese corporate NPOs have experienced superior financial performance compared to other types of public interest groups, but these organizations have been rarely examined. The present study selected thirty Chinese large corporate NPOs. Their financial performance and operating efficiency were analyzed using descriptive statistics and interviews conducted during the period 2010-2012. The results indicate that the primary revenue source of NPOs has evolved. This study found that, first of all, earned income, which represents a larger proportion of their income compared to other types of NPOs; second, lack of financial information disclosure and low accountability; third, low personnel expenditures and serious shortages of full-time professional labor. Finally, this study also provides two implications based on the conclusions: first, NPOs shall develop global cooperation; second, the authority shall assist and monitor cross functional NPOs to foster mutual benefit.
期刊論文
1.Kivleniece, I.、Quelin, B. V.(2012)。Creating and capturing value in public-private ties: A private actor's perspective。Academy of Management Review，37(2)，272-299。  new window
2.宋秋儀(20110700)。美國頂尖大學募款、行銷與公共關係策略與作法：密西根經驗。教育研究，207，101-109。new window  延伸查詢new window
3.Gibelman, M.、Gelman, S. R.(2001)。Very Public Scandals: Nongovernmental Organizations in Trouble。International Journal of Voluntary and Nonprofit Organizations，12(1)，49-66。  new window
4.宋秋儀(20140900)。高等教育慈善捐款之捐款人動機與特徵。教育研究月刊，245，95-108。new window  延伸查詢new window
5.宋秋儀、胡紹謙(20131200)。國立科技大學對外募款機制、運作型態及其募款成功之個案研究。高等教育，8(2)，79-113。new window  延伸查詢new window
6.Dees, J. G.(1998)。Enterprising Non-Profits: What Do You Do When Traditional Sources of Funding Fall Short?。Harvard Business Review，1998(Jan./Feb.)，5-15。  new window
7.Maurrasse, D. J.(2002)。Higher Education-Community Partnerships: Assessing Progress in the Field。Nonprofit and Voluntary Sector Quarterl，31(1)，131-139。  new window
8.Onishi, T.(2007)。Japanese Fundraising: A Comparative Study of the United States and Japan。International Journal of Educational Advancement，7(3)，205-225。  new window
9.Sung, C.-I.(2014)。Investigating Philanthropy Initiatives in Chinese Higher Education。Voluntas: International Journal of Voluntary and Nonprofit Organizations，27，2514-2535。  new window
10.Hammack, David C.(1995)。Accountability and nonprofit organizations: A historical perspective。Nonprofit Management and Leadership，6(2)，127-139。  new window
11.Selsky, J. W.、Parker, B.(2005)。Cross-sector partnerships to address social issues: Challenges to theory and practice。Journal of Management，31(6)，849-873。  new window
12.宋秋儀、黃月麗(20150800)。我國大型文教基金會財務運作之研究。教育政策論壇，18(3)=55，105-139。new window  延伸查詢new window
13.Brown, L.、Hu, X.(2012)。Building Local Support for Chinese Civil Society with International Resources。Voluntas: International Journal of Voluntary & Nonprofit Organizations，23(3)，711-733。  new window
14.Carman, J. G.(2010)。The Accountability Movement: What's Wrong with This Theory of Change。Nonprofit and Voluntary Sector Quarterly，39(2)，256-274。  new window
15.Ebrahim, Alnoo(2005)。Accountability Myopia: Losing Sight of Organizational Learning。Nonprofit and Voluntary Sector Quarterly，34(1)，56-87。  new window
16.Gibelman, M.、Gelman, S. R.(2004)。A Loss of Credibility: Patterns of Wrongdoing among Nongovernmental Organizations。Voluntas: International Journal of Voluntary and Nonprofit Orga，15(4)，355-381。  new window
17.Mirabella, R. M.、Gemelli, G.、Malcolm, M. J.、Berger, G.(2007)。Nonprofit And Philanthropic Studies: International Overview of the Field in Africa, Canada, Latin America, Asia, the Pacific, and Europe。Nonprofit and Voluntary Sector Quarterly，36(4 suppl)，110-135。  new window
18.Williams, A.、Taylor, J.(2013)。Resolving Accountability Ambiguity in Nonprofit Org。Voluntas: International Journal of Voluntary & Nonprofit Organizations，24(3)，559-580。  new window
19.陸以正(20011100)。整頓基金會 杜絕逃漏稅。國家政策論壇，1(9)，184-187。  延伸查詢new window
20.Mahoney, Joseph T.、McGahan, Anita M.、Pitelis, Christos N.(2009)。Perspective: The Interdependence of Private And Public Interests。Organization Science，20(6)，1034-1052。  new window
21.Greenlee, J.、Fischer, M.、Gordon, T.、Keating, E.(2007)。An Investigation of Fraud in Nonprofit Organizations: Occurrences and Deterrents。Nonprofit and Voluntary Sector Quarterly，36(4)，676-694。  new window
研究報告
1.林桓(2007)。強化財團法人治理之研究。台北：行政院經濟建設委員會。  延伸查詢new window
圖書
1.Yamauchi, N.、Takafumi, T.、Takayoshi, K.(2007)。The Japanese Nonprofit Almanac。Osaka：OSIPP Center for Nonprofit Research & Information。  new window
2.Paton, Rob(2003)。Managing and measuring social enterprises。SAGE Publications。  new window
3.Burke, E. M.(1999)。Corporate Community Relations: The Principle of The Neighbor of Choice: ABC-CLIO。  new window
4.Gao, B. Z.、Yuan, R.(2008)。Blue Book on Civil Society Development in China。Beijing：Peking University Press。  new window
其他
1.(2005)。Nonprofit Integrity Act of 2004，http://oag.ca.gov/sites/all/files/agweb/pdfs/charities/publications/nonprofit_integ rity_act_nov04.pdf.， 2016/03/21。  new window
圖書論文
1.Dees, J. G.、Economy, P.(2002)。What Is Social Entrepreneurship?。Enterprising Nonprofits: A Toolkit for Social Entrepreneurs。John Wiley & Sons。  new window
2.McLaughlin, T.(2002)。The Basics of Financial Management。Enterprising Nonprofits: A Toolkit For Social Entrepreneurs。New York：John Wiley & Sons。  new window
3.Tempel, E. R.(2003)。Contemporary Dynamics of Philanthropy。Achieving Excellence in Fund Raising。San Francisco：Jossey-Bass。  new window
4.陸宛蘋(2006)。台灣基金會的財務管理。非營利組織在台灣：結構與類型。臺北：巨流圖書。  延伸查詢new window
5.Simon, J. G.(1990)。Modern Welfare State Policy Toward the Nonprofit Sector: Some Efficiency--Equity Dilemmas。The Third Sector: Comparative Studies of Nonprofit Organizations。Berlin：W. De Gruyter。  new window
 
 
 
 
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