臺灣博碩士論文加值系統

政府捐助財團法人係政府為達成特定政策或行政目的，透過設置條例或行政命令等方式而捐助成立。超過半個多世紀以來，政府捐助財團法人一直扮演著促進社會發展的重要推手。然而，近年來我國政府捐助財團法人卻發生諸多問題，例如董事席次的爭議、酬庸退休官員擔任董事，以及財產不當處理或運用等現象，仍無法有效處理與防制等，引起各界的關注。政府捐助財團法人為民法規範之私法人，惟本身兼具「公」與「私」的雙重性格，難免顯現與民主責任政治的衝突本質，實有賴財務課責機制之設置，以層級管理和成果展現，強化與多元利益關係人的課責關係。

據此，本研究之主要目的即是建立一個緊密結合捐助使命與經營成果的財務課責機制，建基於課責理論之基本意涵與概念，透過績效資訊之產生與流動的管理過程，以公共治理的角度，確保政府捐助財團法人妥善保管公共資源並善盡公益責任，於社會發揮遵循、透明、績效和信任等成果影響。經由文獻和研究設計檢視後，期能找出強化政府捐助財團法人財務課責機制的改善措施和管理誘因。另外，本研究亦運用財務課責的理論架構，從管理強度和成果大小兩個面向，進行個案財團法人之類型化分析，探討政府捐助財團法人分級管理的具體作法，將有助於未來實務的應用價值。

最後研究結果顯示，個案財團法人可分成「管理強度高，成果展現高」、「管理強度高，成果展現低」、「管理強度低，成果展現高」及「管理強度低，成果展現低」等四個類型。「管理強度高，成果展現高」者必頇接受高密度監督，而「管理強度低，成果展現度低」者接受低密度監督，但對於「管理強度低，成果展現高」或「管理強度高，成果展現要求度低」者則有賴主管機關與政府捐助財團法人協商，依據創立宗旨、資源依賴、發展方向和控制程度，決定雙方均能接受之監督方式與密度，引導政府捐助財團法人改善財務課責關係之行動。

Government Funded Nonprofit Organizations (GFNPOs) are typically established by some government agencies to serve the citizenry as a whole through targeting the needs of particular public policies or fulfilling specific administrative functions. Over half a century of history, GFNPOs play an important role to facilitate the social development in Taiwan. However, these organizations, mostly governed by the private law, have been criticized for the lack of accountability to their constituencies in recent years due to the disputes over those issues of board seats, personnel patronage, property disposition, and so forth. GFNPOs, as one type of hybrid organizations with both public and private sector characteristics, sometimes reveal the nature of conflict with democratic responsibility of the politics and thus rely on establishing the mechanism for managing accountability.

To secure GFNPOs in fulfilling their public responsibilities, the main research goal of this study is to build a mechanism of financial accountability with a tight linkage between mission statement and management results, based on the accountability theory and governance practices. After examining the theoretical framework, improvement suggestions and management incentives can be hopefully found to strengthen the mechanism of financial accountability for GFNPOs. Furthermore, to explore the practice of grading management, this study also applies the theoretical framework of financial accountability to analyze the typology of GFNPOs by using two indicators of management intensity and performance result.

Finally, the research result indicates that GFNPOs can be divided into four categories of "strick management with good result", "strick management with poor result", "loose management with good result" and "loose management with poor result". While falling in the category of "strick management with good result", the GFNPO has to accept the high intensity of inspection by the authorities. On the contrary, there is no need for the GFNPO falling in the category of "loose management with poor result" to accept the high intensity of inspection by the authorities. But, for those who fall in the category of "loose management with good result" or "strick management with poor result", have to negotiate the acceptable inspection approach and intensity with the authorities according to the establishment by law, resource dependence, development direction and the degree of control. This move will be expected to induce GFNPOs to take the actions and improve their financial accountability.

第一章 緒論………………………………………………………………1
第一節 研究背景……………………………………………………3
第二節 研究動機……………………………………………………7
第三節 研究問題與目的……………………………………………8
第二章 複合組織財務課責的理論和實務………………………………11
第一節 複合組織的發展歷程與特質………………………………12
第二節 財務的課責理論……………………………………………19
第三節 國外複合組織的善治實務…………………………………43
第四節 複合組織財務課責之理論建構……………………………57
第三章 我國政府捐助財團法人的發展與監督現況……………………65
第一節 政府捐助財團法人的課責環境……………………………66
第二節 主管機關的監督與管理……………………………………80
第三節 其他機關的財務監督………………………………………86
第四章 研究設計…………………………………………………………93
第一節 研究方法……………………………………………………93
第二節 多重個案研究設計…………………………………………95
第三節 深度訪談設計………………………………………………107
第四節 研究架構與流程……………………………………………112
第五章 個案財團法人之財務監督與課責………………………………117
第一節 個案財團法人之管理課責…………………………………117
第二節 個案財團法人之成果課責…………………………………137
第三節 綜合分析結果………………………………………………158
第六章 個案財團法人之分級管理………………………………………165
第一節 政府捐助財團法人實施分級管理之現況…………………165
第二節 分級管理標準之分析………………………………………170
第三節 行政法人法對分級管理之衝擊……………………………175
第四節 個案財團法人之類型化分析………………………………178
第五節 綜合分析結果………………………………………………189
第七章 結論與建議………………………………………………………191
第一節 主要發現……………………………………………………191
第二節 理論反思……………………………………………………198
第三節 政策建議……………………………………………………200
第四節 未來研究建議………………………………………………205
參考書目…………………………………………………………………209
附錄………………………………………………………………………223
附錄一 監察院糾正政府捐助財團法人之案例……………………223
附錄二 各中央主管機關財團法人監督準則之財務監督規範……226
附錄三 訪談大綱……………………………………………………240
附錄四 訪談調查項目………………………………………………244
附錄五 信度檢定表…………………………………………………245
附錄六 訪談記錄（略）

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