非營利組織董事組成結構與績效關聯之研究-以文化藝術財團法人基金會為例

Abstract

本研究主要探討非營利組織董事會組成結構與經營績效的關聯性程度。研究對象以台灣非營利組織-文化藝術團體基金會為主，研究期間為民國 94年至96年，採行獨立董事機制者為本研究的研究範圍，得出樣本數共計126 家。\r\n經實證的結果發現：內部董事為志工占董事規模的比例對於管理費用的迴歸是顯著的負相關；內部董事為關係企業員工的比例對於管理費用的迴歸是顯著正相關；家族成員占董事規模的比例對管理費用的迴歸有負向顯著相關。\r\n 而原發起人為董事對於目的事業費用占總費用的比例迴歸有顯著的正相關；執行長為董事對於目的事業費用占總費用的比例迴歸有顯著的負相關。至於具文化藝術氣息的董事對於管理費用與目的事業費用迴歸均呈顯著正相關；執行長是否有支薪與目的事業費用的迴歸是顯著的正向。\r\n 非營利組織之董事會組成結構與其組織目標的關聯性，可作為主管機關制訂規範的參考。

Nonprofit Board Composition and Organizational Efficiency: The Case of Art Organizations in Taiwan\r\nChen Chi-Ying\r\nAbstract\r\n This article investigates the relationship between nonprofit board composition and organizational efficiency. This research is a case study of art organizations in Taiwan. The research covers the period from 2005 to 2007, and there are only 126 proved usable because of missing data.\r\n We find out the administrative expenses are significantly and negatively associated with the ratio of board size to insider volunteers. The administrative expenses also have the significantly and positively association with the ratio of board size to insider employees. And the administrative expenses are significantly and negatively associated with the ratio of board size to relatives.\r\n Overall, the multivariate analysis shows that the ratio of total expenses to program expenses is significantly and positively associated with major donor. The ratio of total expenses to program expenses has the significantly and negatively association with the ceo on board. Besides, both of the ratio of total expenses to program expenses and administrative expenses are significantly and positively with the talented board members. And the ratio of total expenses to program expenses is significantly and positively associated with the pay to the ceo.\r\n The study implies that there is a relationship between board composition and organizational efficiency on average only and for the specific sample analyzed. The analysis is a worthy subject for future research and the reference for the related law.