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題名 非營利組織事業化之研究-以企業型文教基金會為例
The Research of Enterprising Nonprofit organizations: A Case Study of Cultural & Educational Foundations
作者 黃慧美
Huang, Hui-Mei
貢獻者 黃秉德
黃慧美
Huang, Hui-Mei
關鍵詞 非營利組織
社會企業
企業型基金會
創新
經營模式
Enterprising Nonprofits
Social Enterprise
Nonprofit Organization
日期 2009
上傳時間 2-Sep-2021 16:04:31 (UTC+8)
摘要 在一般人的印象中,非營利組織多是運用慈善捐助或政府的資源協助從事服務的慈善機構,並解決社會的需求與引導關注我們的社會,而企業通常被視為追求利益、創造營業額為主要目標,但「社會事業」卻巧妙的結合非營利組織所追求的社會價值以及企業追求利潤的特性,使得兩者間所創造出的價值,有更多的無限可能。
非營利組織事業化可說是在企業與非營利組織之間解決社會問題的新途徑,然而台灣對於所謂的「社會事業」較無完整的概念,社會事業目前在台灣雖無較具共識的定義,也無法律或官方的管理規範,但其模式早已存在台灣非營利組織中。
在國外以歐、美來說,社會事業逐漸被非營利組織、企業與政府所重視,並且已累積許多事業化發展的經驗,在國內也有許多非營利組織結合了企業化精神,以此開創出事業化的新方向,有些績效較好的非營利組織在管理方面已有成熟的架構,並可協助組織執行目標及計畫,使其組織能更有效率達到為社會服務的使命。
本論文以五家企業附屬之文教基金會為研究對象,藉由訪談的方式深入了解個案,並以分析其歷史、企業關係、操作模式、公司治理、核心能力、資源規劃等,更加以了解個案在事業化的動機、過程及所遭遇之困難與挑戰等關鍵問題,藉以協助非營利組織機構在事業化的過程中能更加順利,並建議後續研究者可針對文教基金會未來在長期發展的目標與活動績效及策略聯盟做進一步追蹤探討。綜合各章的分析得到的六個命題如下:
一、企業核心能力與非營利組織充分的相互結合,除金錢的捐贈與設備的援助外,對於非營利組織的宗旨、使命與業務活動也能夠契合,非營利組織較能有事業化的進展。
二、非營利組織事業化的過程中,所遭遇的困難與挑戰,不僅能測試其事業化的方向、同時確認其本身能力不足之處,讓非營利組織有學習的機會與經驗,因而有利於事業化的進展。
三、非營利組織事業化的過程中,具備有較多下列的因素:事業化模式的導入、專業化的管理流程、媒體的運用、聘用專業人才、創新的思維、成本概念,則事業化的成功機率較高。
四、非營利組織事業化,採策略聯盟的模式作連結,可以降低成本、增加社會的影響力,以實現事業化的基礎。
五、非營利組織事業化,透過平台化的模式,執行業務活動,較容易達到事業化的獲利目標。
六、非營利組織在事業化行動上,所受到最大的限制為事業化專業人才的不足。
Over the past years, the society has the tendency to view each enterprise as an entity with sole purpose to pursue profit and market shares while typically views NPO (Non-Profit Organization) as an entity that mainly focuses on raising society’s awareness and demands with charity donation and government sponsorship. Today, the society views the “Social Enterprise”, which proposes a subtle synergy between the enterprise and the NPO, as a rapid growing platform that successfully raised society awareness while maintained self-sustain profit earning.
Social Enterprise seems to be the new resolution for current social issues and phenomenon despite policy makers in Taiwan have not fully grasped its concept and determined the appropriate regulations. On the other hand, NPOs, government, and enterprises in U.S. or Europe markets have gradually realized the significance of social development and implemented various projects based on that emphasis. Nevertheless, most NPOs in Taiwan have already leveraged the operation concept of Social Enterprise. These NPOs operate their organization structure with innovative mindsets like entrepreneurs along with structured management practices to optimize NPOs’ contribution and efficiency to fulfill social responsibilities.
This thesis will discuss the significance of “Social Enterprise” by conducting individual interview with 5 different enterprise-owned NPOs around areas such as organization history, enterprise relations, operation model, organization management, resources and talent collaboration, etc. In addition, the thesis will conduct further analysis to understand the motivation, process, and various challenges during the transition of these 5 NPOs into social enterprise. The purpose of this research is to summarize key concepts to aid smooth transition of NPOs into social enterprises in the future and it is also advised to conduct further research on subjects around long term development goal, key performance indicator, and strategic alliance for NPO-based social enterprise. This thesis report can be summarized into the following 5 topics.
1. Social enterprise can be better achieved if the enterprise supports its NPO not only based on charity or equipment donation, but also based on strategy and operation guidance.
2. During the transition process from NPO to social enterprise, challenges can help with assessing the feasibility of NPOs and provide valuable learning experiences to aid the transition process.
3. NPO has better chance to successfully transfer into social enterprise if the following key components are in place.
 Enterprise Model
 Professional Process Management
 Strategic Alliance between Enterprise and NPO
 Multimedia Marketing
 Professional Human Resources
 Innovative Mindset
 Detailed Cost Control
4. Strategic alliance with other NPOs or enterprise can improve the feasibility of social enterprise transition due to more cost savings.
5. Social enterprise can better reach its goals based on platform approach to operate its organization.
6. The greatest challenge during the transition process for an NPO into a social enterprise is lacking sufficient enterprise specific professionals.
參考文獻 一、中文部分
1. Dees,J. Gregory,張茂芸譯。“非營利組織企業化”,收錄在赫茲林格等著,哈佛商業評論—非營利組織,台北:天下遠見出版公司。2000。
2. Drucker,Peter F.,余佩珊譯。非營利機構的經營之道,台北:遠流出版公司。1994。
3. 王順民著。“非營利組織及其相關議題的討論—兼論台灣地區非營利組織的構造意義”,收錄在王順民、郭登聰、蔡宏昭等主編,超越福利國家(頁 148-189),台北:亞大圖書公司。1999。
4. 丘昌泰著。非營利部門研究:治理、部門互動與社會創新,台北:智勝。2007。
5. 江明修著。“非營利組織領導行為之研究”,國科會專題研究計畫,1994年5月。
6. 江明修、陳定銘著。“我國基金會之問題與健全之道”。載於江明修主編:第三部門—經營策略與社會參與。台北:智勝文化。頁215-270。2000。
7. 江明修、鄭勝分著。全球性公民社會組織之治理、管理策略與結盟之道,行政院國家科學委員會補助專題研究計畫成果報告。2002。
8. 司徒達賢著。非營利組織的經營管理,台北:天下遠見出版公司。1999。
9. 施啟揚著。民法總則,三民,增定7版,1996年4月。
10. 許士軍著,管理學,台北:東華書局,1990。
11. 陳金貴著。美國非營利組織的人力資源管理,台北:瑞興圖書股份有限公司。1994。
12. 陳金貴著。“志工的發展未來”,收錄於2001志工台灣研討會,台北: 亞太公共事務論壇。2001。
13. 陳錦棠、薛夢君著,公民社會、社會企業與就業整合,轉型期中國公民社會發展:國際的視角。國際學術研討會。北京:北京大學,2005。
14. 張上仁著。非營利組織社會活動商業化之研究,
南華大學非營利事業管理研究所,碩士論文。2001。
15. 張茂芸譯,赫茲林格等著。非營利組織,台北市:天下遠見專書。2000。
16. 劉承愚、賴文智、陳仲嶙著。財團法人監督法治之研究,台北:翰籚圖書出版有限公司,2001。
17. 劉寶娟著。非營利組織企業化之研究-以社會福利組織為例,國立暨南國際大學社會政策與社會工作學所,碩士論文。2003。
18. 蕭盈潔著。非營利組織事業化-以社會福利機構為例,國立台北大學社會工作學研究所,碩士論文。2002。
19. 蕭新煌等編著。非營利部門:組織與運作,第二版,巨流圖書公司。2009。

二、英文部分
1. Anthony, R.N. & D.W. Young. Management Control in Non-profit Organisations, Homewood, Illinois, 1988.
2. Cannon, C.M. “Charity for profit: how the new social entrepreneurs are creating good by sharing wealth.” National Journal, June 16, PP. 32-35, 1898-1904., 2000.
3. Dees, J.G., J. Emerson & P. Economy. Enterprising nonprofits: A Toolkit for Social Entrepreneur. New York: John Wiley & Sons, 2001.
4. Hansmann, H. B..“The Role of Nonprofit Enterprise,” Yale Law Journal 89: 835-901, 1980.
5. James, E.. The Nonprofit Sector in International Perspective: Studies in comparative culture and policy. New York: Oxford University Press, 1989.
6. Kotler, P. & A.R. Andreasen. Strategic Marketing for Nonprofit Organizations (4th Ed.). Englewood Cliffs, New Jersey: Prentice Hall, 1991.
7. McLaughlin, T.A. “The Power of Social Enterprise.” Trade Sectors For Nonprofit Management. New York: John Wiley and Sons, 1996.
8. McLaughlin, T.A. Streetsmart Financial Basics for Nonprofit Manager. New York: John Wiley & Sons, 2002.
9. Oster, S.M. Strategic Management For Nonprofit Organization: Theory & Cases. New York, Oxford: Oxford University Press, 1995.
10. Salamon, L.M. & H.K. Anheier et al.. The Emerging Sector Revisited: A Summary. Baltimore: Johns Hopkins University Press, 1999.
11. Salamon, L.M., Hems, L.C. and Chinnock, K.. “The non-profit sector: for what and for whom? ”, Working Papers of the The Johns Hopkins Comparative Non-profit Sector Project, no. 37, The Johns Hopkins Center for Civil Society Studies, Baltimore, 2000.
12. Stephen, P.R. Organizational Behavior (9th Ed). New Jersey: Pretice Hall International, Inc., 2001.
13. Skloot, E.. “Enterprise and Commerce in Nonprofit Organizations.” The Nonprofit Sector: A Research Handbook, edited by Walter W. Powell, New Haven, MA: Yale University Press, 1987.
14. Wolf, T.. Managing a Non-profit Organization in the Twenty-First Century. New York: Simon and Schuster, 1999.
15. Young, D.R.. “Commercialism in Nonprofit Social Service Association: Its Character, Significance, and Rationale.” Journal of Public Analysis and Management, 17:2, 278-297, 1998.
16. Young, D.R.(Ed). Economic Decision-making by Nonprofit Organizations in a Market Economy. New York: The Foundation Center, 1999.

三、參考網站
1. Dees, J. G. (2001). The meaning of social entrepreneurship. Retrieved February 12, 2008, from
https://centers.fuqua.duke.edu/case/wp-content/uploads/sites/7/2015/03/Article_Dees_Meanin
2. Emerson, J. (2000). Five Challenges in Social Purpose Enterprise Development, Social Purpose Enterprises And Venture Philanthropy In The New Millennium Volume ll─Investor Perspectives. Retrieved February 23, 2008, from http://www.redf.org/download/boxset/REDF_Vol1_9.pdf,
217-222.
3. Flannery, D. & Deiglmeier, K. (2000). Leading The Social Purposes Enterprise: An Examination of Organizational Culture, Social Purpose Enterprises And Venture Philanthropy In The New Millennium Volume 1─Practitioner Perspectives. Retrieved Febuary 08, 2008, from
http://www.redf.org/download/boxset/REDF_Vol1_1.pdf, 1-10.
4. Flannery, D. & Deiglmeier, K. (2000). Managing the Social Purpose Enterprise, Social Purpose Enterprises And Venture Philanthropy In The New Millennium Volume 1— Practitioner Perspectives. Retrieved February 17, 2008, from
http://www.redf.org/download/boxset/REDF_Vol1_2.pdf, 11-18.
描述 碩士
國立政治大學
經營管理碩士學程(EMBA)
91932013
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0091932013
資料類型 thesis
dc.contributor.advisor 黃秉德zh_TW
dc.contributor.author (Authors) 黃慧美zh_TW
dc.contributor.author (Authors) Huang, Hui-Meien_US
dc.creator (作者) 黃慧美zh_TW
dc.creator (作者) Huang, Hui-Meien_US
dc.date (日期) 2009en_US
dc.date.accessioned 2-Sep-2021 16:04:31 (UTC+8)-
dc.date.available 2-Sep-2021 16:04:31 (UTC+8)-
dc.date.issued (上傳時間) 2-Sep-2021 16:04:31 (UTC+8)-
dc.identifier (Other Identifiers) G0091932013en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/136862-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 經營管理碩士學程(EMBA)zh_TW
dc.description (描述) 91932013zh_TW
dc.description.abstract (摘要) 在一般人的印象中,非營利組織多是運用慈善捐助或政府的資源協助從事服務的慈善機構,並解決社會的需求與引導關注我們的社會,而企業通常被視為追求利益、創造營業額為主要目標,但「社會事業」卻巧妙的結合非營利組織所追求的社會價值以及企業追求利潤的特性,使得兩者間所創造出的價值,有更多的無限可能。
非營利組織事業化可說是在企業與非營利組織之間解決社會問題的新途徑,然而台灣對於所謂的「社會事業」較無完整的概念,社會事業目前在台灣雖無較具共識的定義,也無法律或官方的管理規範,但其模式早已存在台灣非營利組織中。
在國外以歐、美來說,社會事業逐漸被非營利組織、企業與政府所重視,並且已累積許多事業化發展的經驗,在國內也有許多非營利組織結合了企業化精神,以此開創出事業化的新方向,有些績效較好的非營利組織在管理方面已有成熟的架構,並可協助組織執行目標及計畫,使其組織能更有效率達到為社會服務的使命。
本論文以五家企業附屬之文教基金會為研究對象,藉由訪談的方式深入了解個案,並以分析其歷史、企業關係、操作模式、公司治理、核心能力、資源規劃等,更加以了解個案在事業化的動機、過程及所遭遇之困難與挑戰等關鍵問題,藉以協助非營利組織機構在事業化的過程中能更加順利,並建議後續研究者可針對文教基金會未來在長期發展的目標與活動績效及策略聯盟做進一步追蹤探討。綜合各章的分析得到的六個命題如下:
一、企業核心能力與非營利組織充分的相互結合,除金錢的捐贈與設備的援助外,對於非營利組織的宗旨、使命與業務活動也能夠契合,非營利組織較能有事業化的進展。
二、非營利組織事業化的過程中,所遭遇的困難與挑戰,不僅能測試其事業化的方向、同時確認其本身能力不足之處,讓非營利組織有學習的機會與經驗,因而有利於事業化的進展。
三、非營利組織事業化的過程中,具備有較多下列的因素:事業化模式的導入、專業化的管理流程、媒體的運用、聘用專業人才、創新的思維、成本概念,則事業化的成功機率較高。
四、非營利組織事業化,採策略聯盟的模式作連結,可以降低成本、增加社會的影響力,以實現事業化的基礎。
五、非營利組織事業化,透過平台化的模式,執行業務活動,較容易達到事業化的獲利目標。
六、非營利組織在事業化行動上,所受到最大的限制為事業化專業人才的不足。
zh_TW
dc.description.abstract (摘要) Over the past years, the society has the tendency to view each enterprise as an entity with sole purpose to pursue profit and market shares while typically views NPO (Non-Profit Organization) as an entity that mainly focuses on raising society’s awareness and demands with charity donation and government sponsorship. Today, the society views the “Social Enterprise”, which proposes a subtle synergy between the enterprise and the NPO, as a rapid growing platform that successfully raised society awareness while maintained self-sustain profit earning.
Social Enterprise seems to be the new resolution for current social issues and phenomenon despite policy makers in Taiwan have not fully grasped its concept and determined the appropriate regulations. On the other hand, NPOs, government, and enterprises in U.S. or Europe markets have gradually realized the significance of social development and implemented various projects based on that emphasis. Nevertheless, most NPOs in Taiwan have already leveraged the operation concept of Social Enterprise. These NPOs operate their organization structure with innovative mindsets like entrepreneurs along with structured management practices to optimize NPOs’ contribution and efficiency to fulfill social responsibilities.
This thesis will discuss the significance of “Social Enterprise” by conducting individual interview with 5 different enterprise-owned NPOs around areas such as organization history, enterprise relations, operation model, organization management, resources and talent collaboration, etc. In addition, the thesis will conduct further analysis to understand the motivation, process, and various challenges during the transition of these 5 NPOs into social enterprise. The purpose of this research is to summarize key concepts to aid smooth transition of NPOs into social enterprises in the future and it is also advised to conduct further research on subjects around long term development goal, key performance indicator, and strategic alliance for NPO-based social enterprise. This thesis report can be summarized into the following 5 topics.
1. Social enterprise can be better achieved if the enterprise supports its NPO not only based on charity or equipment donation, but also based on strategy and operation guidance.
2. During the transition process from NPO to social enterprise, challenges can help with assessing the feasibility of NPOs and provide valuable learning experiences to aid the transition process.
3. NPO has better chance to successfully transfer into social enterprise if the following key components are in place.
 Enterprise Model
 Professional Process Management
 Strategic Alliance between Enterprise and NPO
 Multimedia Marketing
 Professional Human Resources
 Innovative Mindset
 Detailed Cost Control
4. Strategic alliance with other NPOs or enterprise can improve the feasibility of social enterprise transition due to more cost savings.
5. Social enterprise can better reach its goals based on platform approach to operate its organization.
6. The greatest challenge during the transition process for an NPO into a social enterprise is lacking sufficient enterprise specific professionals.
en_US
dc.description.tableofcontents 第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究範圍與流程 2
第三節 論文架構 4
第二章 文獻探討 6
第一節 非營利組織事業化定義與模式 6
第二節 非營利組織事業化管理策略與規劃 21
第三節 非營利組織事業化挑戰與因應 45
第三章 研究方法 61
第一節 研究架構 61
第二節 研究步驟 63
第四章 個案說明與分析 65
第一節 研究個案說明 65
第二節 個案綜合分析 79
第三節 企業型文教基金會事業化成功要素與挑戰 91
第五章 結論與建議 97
第一節 命題發展 97
第二節 結 論 102
第三節 後續研究建議 104
第四節 研究發現與貢獻 104
參考文獻 105
附錄 訪談問卷 110
個人簡歷 115
zh_TW
dc.format.extent 3270763 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0091932013en_US
dc.subject (關鍵詞) 非營利組織zh_TW
dc.subject (關鍵詞) 社會企業zh_TW
dc.subject (關鍵詞) 企業型基金會zh_TW
dc.subject (關鍵詞) 創新zh_TW
dc.subject (關鍵詞) 經營模式zh_TW
dc.subject (關鍵詞) Enterprising Nonprofitsen_US
dc.subject (關鍵詞) Social Enterpriseen_US
dc.subject (關鍵詞) Nonprofit Organizationen_US
dc.title (題名) 非營利組織事業化之研究-以企業型文教基金會為例zh_TW
dc.title (題名) The Research of Enterprising Nonprofit organizations: A Case Study of Cultural & Educational Foundationsen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文部分
1. Dees,J. Gregory,張茂芸譯。“非營利組織企業化”,收錄在赫茲林格等著,哈佛商業評論—非營利組織,台北:天下遠見出版公司。2000。
2. Drucker,Peter F.,余佩珊譯。非營利機構的經營之道,台北:遠流出版公司。1994。
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二、英文部分
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2. Cannon, C.M. “Charity for profit: how the new social entrepreneurs are creating good by sharing wealth.” National Journal, June 16, PP. 32-35, 1898-1904., 2000.
3. Dees, J.G., J. Emerson & P. Economy. Enterprising nonprofits: A Toolkit for Social Entrepreneur. New York: John Wiley & Sons, 2001.
4. Hansmann, H. B..“The Role of Nonprofit Enterprise,” Yale Law Journal 89: 835-901, 1980.
5. James, E.. The Nonprofit Sector in International Perspective: Studies in comparative culture and policy. New York: Oxford University Press, 1989.
6. Kotler, P. & A.R. Andreasen. Strategic Marketing for Nonprofit Organizations (4th Ed.). Englewood Cliffs, New Jersey: Prentice Hall, 1991.
7. McLaughlin, T.A. “The Power of Social Enterprise.” Trade Sectors For Nonprofit Management. New York: John Wiley and Sons, 1996.
8. McLaughlin, T.A. Streetsmart Financial Basics for Nonprofit Manager. New York: John Wiley & Sons, 2002.
9. Oster, S.M. Strategic Management For Nonprofit Organization: Theory & Cases. New York, Oxford: Oxford University Press, 1995.
10. Salamon, L.M. & H.K. Anheier et al.. The Emerging Sector Revisited: A Summary. Baltimore: Johns Hopkins University Press, 1999.
11. Salamon, L.M., Hems, L.C. and Chinnock, K.. “The non-profit sector: for what and for whom? ”, Working Papers of the The Johns Hopkins Comparative Non-profit Sector Project, no. 37, The Johns Hopkins Center for Civil Society Studies, Baltimore, 2000.
12. Stephen, P.R. Organizational Behavior (9th Ed). New Jersey: Pretice Hall International, Inc., 2001.
13. Skloot, E.. “Enterprise and Commerce in Nonprofit Organizations.” The Nonprofit Sector: A Research Handbook, edited by Walter W. Powell, New Haven, MA: Yale University Press, 1987.
14. Wolf, T.. Managing a Non-profit Organization in the Twenty-First Century. New York: Simon and Schuster, 1999.
15. Young, D.R.. “Commercialism in Nonprofit Social Service Association: Its Character, Significance, and Rationale.” Journal of Public Analysis and Management, 17:2, 278-297, 1998.
16. Young, D.R.(Ed). Economic Decision-making by Nonprofit Organizations in a Market Economy. New York: The Foundation Center, 1999.

三、參考網站
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2. Emerson, J. (2000). Five Challenges in Social Purpose Enterprise Development, Social Purpose Enterprises And Venture Philanthropy In The New Millennium Volume ll─Investor Perspectives. Retrieved February 23, 2008, from http://www.redf.org/download/boxset/REDF_Vol1_9.pdf,
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3. Flannery, D. & Deiglmeier, K. (2000). Leading The Social Purposes Enterprise: An Examination of Organizational Culture, Social Purpose Enterprises And Venture Philanthropy In The New Millennium Volume 1─Practitioner Perspectives. Retrieved Febuary 08, 2008, from
http://www.redf.org/download/boxset/REDF_Vol1_1.pdf, 1-10.
4. Flannery, D. & Deiglmeier, K. (2000). Managing the Social Purpose Enterprise, Social Purpose Enterprises And Venture Philanthropy In The New Millennium Volume 1— Practitioner Perspectives. Retrieved February 17, 2008, from
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dc.identifier.doi (DOI) 10.6814/NCCU202101244en_US