|摘要: ||非營利組織的本質為非營利性與公益性，非營利活動透過商業手段，滿足資金需求，乃是現實的生存問題，惟商業活動只是一種手段，不宜淩駕公益本質。當營利手段淩駕公益本質，就必須建立公開、透明和參與的公益財務報表制度，或從非營利的組織文化著手，改變非營利領導者的氣質與氣度，才能防範弊端。本文從非營利部門研究文獻闡述歐美國家允許商業利益滲入社會公益的三條路徑：非營利組織商業化（commercialization of NPOs）、企業社會責任（Corporate Social Responsibility, CSR）與社會企業（social enterprises），從該三途徑得知商業利益融入公益活動是存在已久的事實。惟問題是：如何讓商業利益的輸送者不致擾亂公益組織運作，而公益組織領導者又如何避免商業利益的誘惑？如何讓公益組織能夠透過商業手段，為組織創造更穩健的財務基礎，幫助更多需要協助的受益者？本文主張採取自願式的公益財務報表制度是一條非走不可的道路。然此為一條「老路」，並未徹底落實，文末呼籲：回歸中華文化的「儒商」精神，期盼公益界能夠培育「義利合一」的中華儒商文化。|
The essence of NPOs is nonprofit and public interest-oriented. However, many leaders tend to run business-like NPOs through commercial means to earn activity funds to survive and develop. Under the dual pressures come from the gradually decreasing of government subsidies and citizens donations, the leaders of NPOs inevitably employ all kinds of commercial activities to collect sufficient funds. Therefore, the leaders of NPOs have to establish an open, transparent, and participatory NPOs Financial Reporting Statement (NFRS), and be responsible to donors, customers, and supporters. The aim of this essay is to explain three paths to show how commercial interests infiltrate into nonprofit sector. Four sections are divided in this essay. First of all, the author redefined the concept of NPOs and clarified the role of commercial interests in the nonprofit sectors. Secondly, the author reviewed three routes according to relevant literature to demonstrate how commercial interests infiltrate into nonprofit sector: 1. the commercialization of NPOs is happened in the USA; 2. Corporate Social Responsibility (CSR) is raised by the UN; and 3. The trend of social enterprises is operating in the European Communities. Thirdly, the author provided the final path to prevent corruption of NPO leaders because of the inappropriate use of commercial means. The paper finally urged to establish a simple, transparent, and effective NFRS for nonprofit sector. However, we still need to cultivate a public-interested culture based upon Confucian culture- Rú Shang.