臺灣博碩士論文加值系統

　　世界各國的非營利組織均蓬勃發展．而各非營利組織為使其組織運作順利並且達成其所設定的使命目標，需花費心力，自各界籌措資金以支應。然而在傳統資金來源日益減少，以及非營利組織之間的募款競爭日益激烈的情況下，非營利組織如何獲得穩定的捐款收入，是目前非營利組織所關心的問題。

　　透過文獻整理可以發現，影響捐款收入的因素大致可以區分為捐款人及組織兩方面，在捐款人方面，他們重視非營利組織的資訊透明度，而在組織因素方面，其收入特性及公益團體本身的組織特性，都會影響捐款收入，而這些因素對捐款收入影響的重大性，是本研究所欲探討的重點。

　　本研究以台灣公益團體自律聯盟成員為樣本，採2004-2005年度於網路揭露之資訊為區分為資訊揭露變數及組織特性變數。建立迴歸模型以檢定各項變數對公益團體捐款收入的影響程度。

　　實證結果顯示，組織規模及資訊揭露程度對捐贈收入的影響是顯著的正相關，代表組織的規模愈大、資訊透明度愈高，則其捐款收入相對增加。組織成立年數對捐款收入的影響是顯著的負相關，代表成立年數愈短的公益團體，其捐贈收入相對增加。


關鍵字：非營利組織、公益團體、捐款收入、資訊揭露

Non-profit organizations worldwide are flourishing. To keep on functioning successfully and accomplishing their objectives, it requires extensive planning, manpower, and the support of donation. Due to the decreasing contribution from the traditional fundraising and the fierce competition, how to secure a stable donation has became the key concerning point to the non-profit organizations.

It was found through the literature that there are two factors affecting the income from donation, one is contributors and the other one is the non-profit organizations. The information transparency is concerned by the contributors seriously while the source of income and the characteristics of the organizations are concerned by the non-profit organizations. The importance of factors influencing donation is the main point of this paper.

This research regards containing Taiwan NPO Self-Regulation Alliance as samples, the data reveled in 2004 and 2005 on network was divided into information disclosure parameters and organization characteristics parameters. Set up regression model with assay every parameter influence degree of income to public welfare organizations.

The result shows that the scale of organizations and the degree of information disclosure is the apparent positive correlation to the income from donation. It presents that the scale of organization is larger and the transparency in information is higher, the more donation income will be generated relatively. The age of the organizations is the apparent defeat correlation to the income from donation. It means the younger organizations will gain more income from donation relatively.


Keywords: Non-Profit Organizations, Public Welfare Organizations, Donation Income, Information Disclosure

目錄
摘要……………………………………………………………………… I
英文摘要………………………………………………………………… II
誌謝辭……………………………………………………………………III
目錄………………………………………………………………………IV
圖表目錄…………………………………………………………………V
第一章 緒論…………………………………………………………… 1
　第一節 研究背景與動機…………………………………………… 1
　第二節 研究方法與目的…………………………………………… 2
　第三節 研究架構…………………………………………………… 2
第二章 文獻探討……………………………………………………… 3
第三章 研究方法……………………………………………………… 7
　第一節 研究假說…………………………………………………… 7
　第二節 研究模型及變數定義……………………………………… 8
　第三節 研究樣本及期間…………………………………………… 9
　第四節 資料分析方法………………………………………………10
第四章 實證結果分析…………………………………………………11
　第一節 樣本適合度檢定……………………………………………11
　第二節 敘述統計量與相關係數分析………………………………12
　第三節 資訊揭露程度變數對捐款收入影響之實證結果…………14
　第四節 組織特性變數對捐款收入影響之實證結果………………16
　第五節 敏感性測試…………………………………………………17
第五章 結論與建議……………………………………………………20
　第一節 研究結論……………………………………………………20
　第二節 研究限制與限議……………………………………………21
參考文獻 ………………………………………………………………22
附錄一 …………………………………………………………………25

圖表目錄

圖1：標準化殘差的常態P-P表… …………………………………11
表1：單一變數K-S檢定表…………………………………………11
表2：各變數之敘述統計量表………………………………………12
表3：變數之相關係數表……………………………………………13
表4：公益團體之資訊揭露程度會影響捐款收入之實證結果……15
表5：組織特性會影響捐款收入之實證結果………………………17
表6：收入特性會影響捐款收入之實證結果………………………18
表7：結合全部特性會影響捐款收入之實證結果…………………19

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