Please use this identifier to cite or link to this item: https://ah.nccu.edu.tw/handle/140.119/96189


Title: 非營利組織執行長的薪酬探討:以台灣社會福利相關類型的基金會為例
Other Titles: Executive Compensation in Nonprofit Organizations: Focusing on the Study
Authors: 官有垣;杜承嶸;康峰菁
Kuan, Yu-Yuan;Duh, Cherng-Rong;Kang, Feng-Ching
Keywords: 非營利部門;基金會;執行長;薪酬;組織規模;宗教;性別
nonprofit sector;foundations;executive directors;compensation;organizational size;religious affiliation;gender differences
Date: 2009-03
Issue Date: 2016-05-10 16:59:40 (UTC+8)
Abstract: 非營利組織執行長的角色甚為重要,其在組織中扮演著承上(董事會)啟下(員工)、維繫組織生存發展、以及確保核心使命的達成等關鍵性的角色,可說是組織發展與運作的核心所在。然在台灣的非營利部門的研究領域中,甚少有人觸及執行長薪酬的研究。本文主要目的是想瞭解目前非營利組織執行長的薪酬水準,以及有哪些因素會影響薪酬的設定。本文採用作者於二○○六—二○○七年的國科會研究計畫「非營利組織執行長在治理過程中的角色與功能之探討」調查資料的一部份,進行台灣社會福利相關類型基金會(包括社會福利慈善、教育事務、衛生事務等三類廣泛推展社會福利服務的基金會)的執行長薪酬探討。本研究一開始,先針對非營利組織執行長的薪酬,進行理論觀點的文獻探討,並描述先前西方與台灣的實證研究成果。之後,本文的焦點置於台灣社會福利相關類型基金會執行長薪酬的實證分析,尤其著重於論析「組織規模」、「宗教∕意識型態」、以及「性別」等三個影響變項。本實證研究發現,台灣社會福利相關類型的基金會,其執行長的薪資水準明顯地受到組織規模因素的影響,惟宗教因素與性別因素的影響則在統計上未達顯著性,但細緻觀之,這兩項因素仍舊會對執行長薪酬決定上發揮一定的影響作用。
In this paper, we mainly examine the determinants of nonprofit executive compensation by focusing on the study of social welfare type foundations in Taiwan, which include social welfare & charity, educational affairs and health affairs. Data used in this study is from our 2006-2007 NSC research project titled “The Governance of the Nonprofit Sector in Taiwan-The Examination of the Role Played by Executive Directors.” The results of this study indicate that, as in the for-profit sector, the salaries of nonprofit executive directors depend upon the organization’s size, although the impact is rather moderate. Among nonprofits, both religious affiliation and gender difference show no significant effect on executive compensation levels.
Relation: 公共行政學報, 30,1-26
Journal of Public Administration National Chengchi University
Data Type: article
Appears in Collections:[公共行政學報 TSSCI] 期刊論文

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