| dc.contributor.advisor | 羅德城 | zh_TW |
| dc.contributor.author (Authors) | 陳紀瑩 | zh_TW |
| dc.creator (作者) | 陳紀瑩 | zh_TW |
| dc.date (日期) | 2008 | en_US |
| dc.date.accessioned | 14-Sep-2009 13:42:21 (UTC+8) | - |
| dc.date.available | 14-Sep-2009 13:42:21 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-Sep-2009 13:42:21 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0096255029 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/32342 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 財政研究所 | zh_TW |
| dc.description (描述) | 96255029 | zh_TW |
| dc.description (描述) | 97 | zh_TW |
| dc.description.abstract (摘要) | 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。 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。 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。 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。 | zh_TW |
| dc.description.abstract (摘要) | Nonprofit Board Composition and Organizational Efficiency: The Case of Art Organizations in Taiwan Chen Chi-Ying Abstract 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. 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. 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. 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. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1 第一節 研究背景與動機 2 第二節 研究目的與範圍 2 第三節 論文架構 3 第二章 文獻探討 5 第一節 非營利組織相關理論探討 5 第二節 非營利組織之內涵 7 第三節 董事會與代理問題 13 第四節 非營利組織績效評估 17 第三章 研究方法 21 第一節 研究架構 21 第二節 研究資料說明 23 第三節 研究變項設計 23 第四節 研究假設 27 第五節 資料分析與統計方法 31 第四章 實證分析結果 33 第一節 敘述統計分析 33 第二節 相關分析 35 第三節 迴歸結果 38 第五章 結論與建議 45 第一節 結論與建議 45 第二節 研究限制 47 參考文獻 48 圖次 圖1-1 研究流程架構圖 4 圖2-1 台灣非營利組織體系圖 12 圖3-1 本研究架構圖 22 表次 表2-1 非營利組織分類方式 11 表4-1應變數與董事會治理變項的敘述資料 34 表4-2-1董事會組成之Pearson相關係數 36 表4-2-2董事會特質之Pearson相關係數 37 表4-3-1董事會組成對管理費用的迴歸結果 39 表4-3-2董事會組成對目的事業費用占總費用的迴歸結果 42 表4-3-3董事會特質的迴歸結果 44 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0096255029 | en_US |
| dc.subject (關鍵詞) | 非營利組織 | zh_TW |
| dc.subject (關鍵詞) | 董事組成結構 | zh_TW |
| dc.title (題名) | 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 | zh_TW |
| dc.type (資料類型) | thesis | en |
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