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題名 第三部門功能之界定與評估
作者 高麗芬
貢獻者 黃世鑫
高麗芬
日期 1988
上傳時間 4-May-2016 17:13:37 (UTC+8)
參考文獻 參考文獻
一、中文部分
(1)林華德，財政學，(台北:三民書局，民國七十五年)。
(2)呂東英，我國非營利組織免稅問題之研究，政治大學財政研究所碩士論文，民國六十六年六月。
(3)吳家聲，財政學，(台北:三民書局，民國七十六年二月)。
(4)傅傳訓，公共財新觀念－非遊戲理論之俱樂部財模型，財稅研究，第十七卷第一期，民國七十四年一月一日，第144~157頁。
(5)楊崇森，財團法人制度之探討，行政院研考會70年6月。
(6)劉永憲，財政學，(台北:文笙書局，民國七十四年八月五版)。
(7)蘇慶義，我國現行非營利組織征免稅問題及其會計之研究，政治大學財政研究所碩士論文，民國七十六年七月。
(8)內政部，內政部統計提要，內政部編印，民國七十三年。
(9)行政院主計處，勞工統計年報，行政院主計處編印，民國七十五年
(10)行政院衛生署，73年衛生統計，行政院衛生署編印，民國七十四年八月。
(11)教育部，教育統計年報，教育部統計處編印，民國七十三年。

二、外文部份
1. Ben-Ner Avner, "Nonprofit Organizations: Why Do They Exist in Market Economics?" in: Rose-Ackerman s. (Ed.), The Economics of Nonprofit Institutions, (New York: Oxford University Press, 1986) pp. 94-113.
2. Bitter, Boris I, & George K. Rahdert, "The Exemption of Nonprofit Organizations From Federal
Income Taxation," Yale Law Journal Vol.85 No.3 1976 pp. 299-358.
3. Boulding Kenneth E. "Notes On a Theory of Philanthropy", Dickinson in: F. G. (Ed.) Philanthropy and Public Policy (New York and London: Columbia University Press, 1962) pp. 57-71.
4. Buchanan J. M. The Public Firance, (2 ed.) Irwin, Home wood, Illinois, 1965.
5. ────,"A Economic Theory of clubs," Economica Vol. 32, No 125, 1965, pp. l-14.
6. Collard David, Altruism and Economy: A Study In Norrselfish Economics, (New York: Oxford University Press, 1978)
7. Dickinson Frank. G., "The Growth Of Private and Public Philanthropy in: Dickinson F.G (Ed.), Philanthropy and public Policy, (New York and Landon: Columbia University Press, 1962) pp. 11-30.
8. Doughlas James, "Political Theories of Nonprofit Organization", in: Powed Walter W. (Ed.) The Nonprofit Sector (New Havenand London: Yale University Press, 1987) pp. 43-54.
9. Easley, D. and M. 0` Hara, "The Economic Role of the Nonprofit Firms", The Bell Journal of Economics, Vol.14, 1983, pp. 531-539.
10.────, "optimal Nonprofit Firms," in: S. Rose-Ackerman (Ed.) The Economics of Nonprofit Institutions,(New York Oxford University Press, 1986) pp. 85-93.
11. Ginzberg, Eli, D.L. Hiestand and B.G. Reubens, The Pluralistic Economy, (New York: McGraw-Hill Book Company, 1965).
12. Gretschmann Klans, "Cooperative Self-Management of Public Service: Possibilities for and Limitations of a Reduction in Public Exenditure," in: Martin Pfaff (Ed.) Public Tansfers and Some Private Alternatives during the Recession, (Berlin, Duncker & Humblot, 1983) pp. 195-211.
13. Hall Peter Dobkin, "A Historical Overview of the Private Nonprofit Sector" in: Wlater W. Powell (Ed.) The Nonprofit Sector, (New Haven and London: Yale University Press 1987) pp. 3-26.
14. Hansmann Henry, "The Role of Nonprofit Enterprise" Yale Law Journal Vol.89, 1980 pp. 835-901.
15.───,"The Rationale for Exempting Nonprofit Organizations from Corporate Income Taxation."Yale Law Journal Vol. 91, 1981, pp. 54-100.
16.────, "Economic Theories of Nonprofit Organization," in: W.W. Powel (Ed.) The Nonprofit Sector, (New Haven and London Yale University Press 1987) pp. 27-42.
17.────, "The effect of Tax Exemption and other factors on the Market share of Nonprofits verus for-Profit Firms," National Tax Journal Vol .XL. No.1 1987. pp. 71-82.
18. I M F, A Manual on Government Finance Statistic, 1986, pp. 10-11.
19. Krashinsky Michael, "Transaction Costs and a Theory of the Nonprofit Organization," in: The Economics of Nonprofit Institutions, edited by Rose-Ackerman Susan (New York: Oxford University Press, 1986) pp. 114-132.
20. Liebman Lance, "Political and Economic Markers : The Public, Private and Not-for-Profit Sectors" in: Public-Private Partnership New Opportunity for Meeting Social Needs, edited by Harvey Brooks Ballinga Publishing Company 1984, pp. 341-358.
21. Newhouse Joseph, "Toward a Theory of Nonprofit Institutions : An Economic Model of a Hospital, " American Economic Review Vol 60, 1970, pp. 64-75 .
22. Pauly, Mark P. and Michael R. Redisch, "The Notfor-Profit Hospital as a Physicians` Cooperative" , American Economic Review. Vol.63, 1973 pp. 87-99.
23. Permut, Steven "Consuner Perceptions of Nonprofit Enterprise: A Comment on Hansmann . " Yale Law Journal Vol. 90, 1981, pp. 1623-1632.
24. Rudney Gabriel, "TheScope and Dimensions of Nonprofit Activity", in The Nonprofit Sector edited by W.W. Powel, (New Have n and London: Yale University Press, 1987) pp. 55-66.
25. Salamon Lester M. "Partners in Public Service: The Nonprofit Sector etited by WW. Powel (New Haven and London: Yale University Press, 1987) pp 99-177.
26. Simon John G. "The Tax Treatment of Nonprofit Organizations: A Review of Federal and State Policies", in The Nonprofit Sector edited by W.W. Powel (New Haven and London: Yale University Press 1987) pp. 67-98.
27. Tiebout C, "A pure Thorey of the local government Expenditure", Journal of Political Economy 1956, pp. 416-424.
28. Vickrey WilliamS. "One Economist`s View of Philanthvopy" in: Philanthropy and Public Policy, edited by Frank G. Dickinson, (New York and London: Columbia University Press, 1962) pp. 31-56.
29. Weisbrod B.A, "Toward a Theory of the Voluntary Nonprofit Sector in a Three-Sector Econ9my," in: The Economics of Nonprofit Institutions, edited by Rose-Ackerman Susan (New York: Oxford University Press, 1986) pp. 21-44.
30. Weiss Jeffrey H. "Donations: Cun They Reduce a Donor`s Welfare? in: The Economics of Nonprofit Institutions, edited by Rose-Ackerman Susan (New York: Oxford University Press, 1986) pp. 45-52.
描述 碩士
國立政治大學
財政學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002005967
資料類型 thesis
dc.contributor.advisor 黃世鑫zh_TW
dc.contributor.author (Authors) 高麗芬zh_TW
dc.creator (作者) 高麗芬zh_TW
dc.date (日期) 1988en_US
dc.date.accessioned 4-May-2016 17:13:37 (UTC+8)-
dc.date.available 4-May-2016 17:13:37 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:13:37 (UTC+8)-
dc.identifier (Other Identifiers) B2002005967en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90927-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政學系zh_TW
dc.description.tableofcontents 目錄
第一章 導論………1
第一節 研究動機與目的………1
第二節 研究方法與限制………3
第三節 本文架構………4
第二章 第三部門之意義、歷史背景與類型………6
第一節 第三部門之意義與特性………7
第二節 美國第三部門之歷史背景………12
第三節 第三部門之範疇與分類………17
第三章 第三部門之理論基礎………28
第一節 政府失靈理論………28
第二節 契約失效理論………33
第三節 Buchanan之俱樂部財理論………37
第四節 利他主義與慈善捐贈………43
弟四章 我國第三部門之發展現況………50
第一節 我國第三部門之現行規模………50
第二節 我國第三部門之變動趨勢………57
第五章 第三部門與政府的關係………63
第一節 政府採行補貼政策的理由………63
第二節 補貼的方式………66
第六章 結論………74
參考文獻………76

圖表目次
圖次:
3-1 虛擬的個別需求曲線………30

表次:
2-1 非營利組織之類型………21
2-2 非營利組織之綜合分類表………22
4-1 我國人民團體經費收支概況………53
4-2 72學年度公私立學校教職員人數分配情形………54
4-3 我國公私立及事業機構附設醫療機構病?數分配概況………56
4-4 人民團體就業人數佔全國總就業數之比重變化趨勢………58
4-5 人民團體經費支出佔GNP之比重變動情況………58
4-6 私立學校教職員就業人數佔全國總就業數之比重的變化趨勢………59
4-7 私立學校教育經費支出佔GNP之比重的變化趨勢………60
4-8 公私立醫療機構及事業機構附設之病?數相對規模之變動情況………61		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005967en_US
dc.title (題名) 第三部門功能之界定與評估zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考文獻
一、中文部分
(1)林華德，財政學，(台北:三民書局，民國七十五年)。
(2)呂東英，我國非營利組織免稅問題之研究，政治大學財政研究所碩士論文，民國六十六年六月。
(3)吳家聲，財政學，(台北:三民書局，民國七十六年二月)。
(4)傅傳訓，公共財新觀念－非遊戲理論之俱樂部財模型，財稅研究，第十七卷第一期，民國七十四年一月一日，第144~157頁。
(5)楊崇森，財團法人制度之探討，行政院研考會70年6月。
(6)劉永憲，財政學，(台北:文笙書局，民國七十四年八月五版)。
(7)蘇慶義，我國現行非營利組織征免稅問題及其會計之研究，政治大學財政研究所碩士論文，民國七十六年七月。
(8)內政部，內政部統計提要，內政部編印，民國七十三年。
(9)行政院主計處，勞工統計年報，行政院主計處編印，民國七十五年
(10)行政院衛生署，73年衛生統計，行政院衛生署編印，民國七十四年八月。
(11)教育部，教育統計年報，教育部統計處編印，民國七十三年。

二、外文部份
1. Ben-Ner Avner, "Nonprofit Organizations: Why Do They Exist in Market Economics?" in: Rose-Ackerman s. (Ed.), The Economics of Nonprofit Institutions, (New York: Oxford University Press, 1986) pp. 94-113.
2. Bitter, Boris I, & George K. Rahdert, "The Exemption of Nonprofit Organizations From Federal
Income Taxation," Yale Law Journal Vol.85 No.3 1976 pp. 299-358.
3. Boulding Kenneth E. "Notes On a Theory of Philanthropy", Dickinson in: F. G. (Ed.) Philanthropy and Public Policy (New York and London: Columbia University Press, 1962) pp. 57-71.
4. Buchanan J. M. The Public Firance, (2 ed.) Irwin, Home wood, Illinois, 1965.
5. ────,"A Economic Theory of clubs," Economica Vol. 32, No 125, 1965, pp. l-14.
6. Collard David, Altruism and Economy: A Study In Norrselfish Economics, (New York: Oxford University Press, 1978)
7. Dickinson Frank. G., "The Growth Of Private and Public Philanthropy in: Dickinson F.G (Ed.), Philanthropy and public Policy, (New York and Landon: Columbia University Press, 1962) pp. 11-30.
8. Doughlas James, "Political Theories of Nonprofit Organization", in: Powed Walter W. (Ed.) The Nonprofit Sector (New Havenand London: Yale University Press, 1987) pp. 43-54.
9. Easley, D. and M. 0` Hara, "The Economic Role of the Nonprofit Firms", The Bell Journal of Economics, Vol.14, 1983, pp. 531-539.
10.────, "optimal Nonprofit Firms," in: S. Rose-Ackerman (Ed.) The Economics of Nonprofit Institutions,(New York Oxford University Press, 1986) pp. 85-93.
11. Ginzberg, Eli, D.L. Hiestand and B.G. Reubens, The Pluralistic Economy, (New York: McGraw-Hill Book Company, 1965).
12. Gretschmann Klans, "Cooperative Self-Management of Public Service: Possibilities for and Limitations of a Reduction in Public Exenditure," in: Martin Pfaff (Ed.) Public Tansfers and Some Private Alternatives during the Recession, (Berlin, Duncker & Humblot, 1983) pp. 195-211.
13. Hall Peter Dobkin, "A Historical Overview of the Private Nonprofit Sector" in: Wlater W. Powell (Ed.) The Nonprofit Sector, (New Haven and London: Yale University Press 1987) pp. 3-26.
14. Hansmann Henry, "The Role of Nonprofit Enterprise" Yale Law Journal Vol.89, 1980 pp. 835-901.
15.───,"The Rationale for Exempting Nonprofit Organizations from Corporate Income Taxation."Yale Law Journal Vol. 91, 1981, pp. 54-100.
16.────, "Economic Theories of Nonprofit Organization," in: W.W. Powel (Ed.) The Nonprofit Sector, (New Haven and London Yale University Press 1987) pp. 27-42.
17.────, "The effect of Tax Exemption and other factors on the Market share of Nonprofits verus for-Profit Firms," National Tax Journal Vol .XL. No.1 1987. pp. 71-82.
18. I M F, A Manual on Government Finance Statistic, 1986, pp. 10-11.
19. Krashinsky Michael, "Transaction Costs and a Theory of the Nonprofit Organization," in: The Economics of Nonprofit Institutions, edited by Rose-Ackerman Susan (New York: Oxford University Press, 1986) pp. 114-132.
20. Liebman Lance, "Political and Economic Markers : The Public, Private and Not-for-Profit Sectors" in: Public-Private Partnership New Opportunity for Meeting Social Needs, edited by Harvey Brooks Ballinga Publishing Company 1984, pp. 341-358.
21. Newhouse Joseph, "Toward a Theory of Nonprofit Institutions : An Economic Model of a Hospital, " American Economic Review Vol 60, 1970, pp. 64-75 .
22. Pauly, Mark P. and Michael R. Redisch, "The Notfor-Profit Hospital as a Physicians` Cooperative" , American Economic Review. Vol.63, 1973 pp. 87-99.
23. Permut, Steven "Consuner Perceptions of Nonprofit Enterprise: A Comment on Hansmann . " Yale Law Journal Vol. 90, 1981, pp. 1623-1632.
24. Rudney Gabriel, "TheScope and Dimensions of Nonprofit Activity", in The Nonprofit Sector edited by W.W. Powel, (New Have n and London: Yale University Press, 1987) pp. 55-66.
25. Salamon Lester M. "Partners in Public Service: The Nonprofit Sector etited by WW. Powel (New Haven and London: Yale University Press, 1987) pp 99-177.
26. Simon John G. "The Tax Treatment of Nonprofit Organizations: A Review of Federal and State Policies", in The Nonprofit Sector edited by W.W. Powel (New Haven and London: Yale University Press 1987) pp. 67-98.
27. Tiebout C, "A pure Thorey of the local government Expenditure", Journal of Political Economy 1956, pp. 416-424.
28. Vickrey WilliamS. "One Economist`s View of Philanthvopy" in: Philanthropy and Public Policy, edited by Frank G. Dickinson, (New York and London: Columbia University Press, 1962) pp. 31-56.
29. Weisbrod B.A, "Toward a Theory of the Voluntary Nonprofit Sector in a Three-Sector Econ9my," in: The Economics of Nonprofit Institutions, edited by Rose-Ackerman Susan (New York: Oxford University Press, 1986) pp. 21-44.
30. Weiss Jeffrey H. "Donations: Cun They Reduce a Donor`s Welfare? in: The Economics of Nonprofit Institutions, edited by Rose-Ackerman Susan (New York: Oxford University Press, 1986) pp. 45-52.		zh_TW