非營利組織的公共性與透明化

Abstract

慈濟基金會因內湖保護園區開發案所引發的爭議，延燒至其擁有龐大的資產，以及捐款運用是否得當的問題，也讓非營利組織的募款，和透明化的課題再度受到關注。此一事件所引發的信任危機，不僅止於影響到慈濟基金會，也將會對整個非營利部門造成衝擊，必須要加以重視。本文係從信任理論出發，先探討非營利組織的信任與公共性的關聯，以及可能傷害公眾信任的因素。其次，再以次級資料彙整國內大型社福基金會的基金總額，列出基金規模排名前15名的社福基金會，檢視其從2005年至2010年之間的主要財源，以及資產累積情形。探討大型社福基金會若累積過多的資產，是否可能會減損其公共性？造成信任的危機？最後，則是針對NPO透明化的機制，運用公益團體自律聯盟在2010年進行的調查，探討NPO的透明化機制，並對未來在法治環境、實務運作方面提出建議。

The event of Tzu Chi Foundation in early this year triggered a lot of controversies and caused the public questioned the appropriateness of its huge assets, as well as the publicness and the transparency of Non-Profit Organizations. Firstly, based on trust theory, this paper explored the relations between trust and non-distribution constraint (NDC) and the publicness of non-profit organizations. Secondly, used secondary data to aggregate the assets of large social welfare foundations, listed top 15 by their endowment, examine the main sources of income from 2005 to 2010, and the assets accumulated from this period. If large-scale social welfare foundations accumulate excessive assets, whether it might detract from the public trust? Resulting a crisis of trust? Finally, based on the survey of the mechanisms of NPO transparency conducted by researcher and the “Taiwan NPO Self-regulation Alliance” in 2010, to explore the mechanism of NPO transparency, and make recommendations for the future legal environment, operational practices.