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| 題名: | 非營利組織績效指標適當性之研究－以教育事務基金會為例 |
| 其他題名: | Appropriateness of Effectiveness Criteria for Non-Profit Organizations--An Example of Education-Related Foundations |
| 作者: | 韓德仙
Han, Te-Hsien |
| 貢獻者: | 非營利事業管理研究所
鄭讚源
Tsan-yuang Cheng |
| 關鍵詞: | 非營利組織;績效指標;基金會;績效評估
Non-Profit Organization;Effectiveness Criteria;Foundations;Performance Appraisal;Performance Evaluation |
| 日期: | 2002 |
| 上傳時間: | 2015-05-19 14:51:12 (UTC+8) |
| 摘要: | 鑑於非營利組織在社會扮演著重要的角色，組織的績效管理更是機構及政府不容忽視的課題。教育部依據民法第三十二條及「教育部主管教育事務財團法人設立許可及監督準則」規定，主管機關應定期派員評鑑各機構，以了解機構之財務運作、目的業務辦理的情形及公益績效。因此，教育部以往有定期或不定期評鑑各基金會，並於2002年頒布「教育事務財團法人評鑑實施要點」，以加強輔導健全組織及業務運作。但是，教育部所擬定的績效衡量指標是否客觀、完整，至今仍有討論的空間。 正逢教育部開始實施「基金會評鑑」制度，為使評鑑達到預定目標，因此，本研究整合相關文獻及教育部的績效標準，希望探討此諸指標對基金會的適用性。第一階段，以截至九十年三月的教育部主管教育事務文教基金會(以下簡稱基金會)，共605個為研究對象，受訪者為了解基金會實際經營管理者。匯整「教育部主管教育事務財團法人自我評鑑表」的績效衡量指標，設計結構式問卷，嘗試了解各基金會對績效評估指標及制度的看法。第二階段，再邀請學者專家及政府機關代表進行深度訪談，討論績效評估指標及評鑑要點施行的適用程度。由於本研究採取非營利組織、主管單位、學者專家三方的觀點，其研究結果將以利未來調整評鑑制度及指標的參考。 本研究第一階段從回收的樣本中發現，大部分的基金會設立時間在近二十年，尤其是80~90年間成立的佔所有基金會一半以上。若依基金數額來區分基金會的規模大小，也顯現現存的基金會規模差距很大，且大多設立於北部。 從績效指標之適用性方面而言，實證研究中發現，大部分的受訪者都認為這六十個指標對基金會本身來說是重要的。相對於其他的指標，受訪者認為較重要的前三項，依照平均數大小順序分別為：「任用適當人員，發揮業務推動的功能」、「經費收入均給正式收據，並留存根備查」、「改選董事會、財產總額之增減、修正捐助章程及會址遷移等，均完成變更登記」。 相對於其他的指標，受訪者認為較不重要的前三項指標是「媒體曝光率」、「業務範圍多樣化」、「舉辦活動的次數」。在受訪者填答的結果差異較大的前三項是「媒體曝光率」、「業務範圍多樣化」、「基金會附屬組織依法辦妥登記」及「有專人管理、建制專屬網站」。 為了使研究結果更客觀、更完整，本研究的第二階段，將針對專家學者及政府官員代表進行深度訪談，以釐清第一階段實證研究的結果。第二階段的受訪者中，對官方的績效指標，大多表示正面看法。 由上述可知，基金會是實際運作執行者，重視在實際運作上的項目，傾向於憑證單據的合法性、如何核銷、董事會運作情形的問題，而教育部是輔導監督，凡事「依法行政」，只要是法條中的重要規定，將特別重視。而專家學者所重視的是基金會的「願景」、「使命的達成」，強調組織的永續性、策略性經營規劃，並希望組織保有自主性，使組織有良好的成長與發展。
As nonprofit organizations have played important roles in our society, the effective management of organization should be emphasized by government and organizations. Depend on the law that the governors should assign officials appraising every organization periodically and understand the operation and goal of the organization’s finance, the situation of business transaction, and welfare effectiveness, the Educational Department has appraised each foundation regular or irregular before and declares performance appraisal for education-related foundations in 2002 in order to confirming and assisting sound organizations and business operation. But does Educational Department draw out the guideline of effectiveness objective and integrated? It still needs to be discussed. Now Educational Department is implementing performance appraisal system. To achieve expectant goal, the research will integrate relative literatures and the Educational Department’s effectiveness criteria and survey the applicability of the Educational Department’s effectiveness criteria to foundations. The first period, up to March 2001, is the Educational Department director of education-related foundations. There are 605 studying targets that are managers and understand the practical operating in foundations. The main course is collecting effectiveness criteria and designing the question. Second, inviting the specialists, scholars and representations of government office to have depth interviews and discuss the applicability of effectiveness criteria. The research adapts the three viewpoints of nonprofit organizations, governors, specialists and scholars. The results benefit adjusting the references of the policy in the future. From reclaiming samples in first period reveals that most foundations were founded approximately twenty years, especially there were above half of foundations set during the decade of 1990 and 2000. According to the amount of foundations to distinguish the scale, we find the resources are disproportionate that there is big different in scale. From the applicability of effectiveness criteria, demonstrated researches find that most interviewers think that the 60 criteria are important to foundations. Opposite to other guidelines, the interviewers think the more important top three which depend on the average are：”Commend somebody to a post and develop function well” and “funds for operation”, “alter the procedure”. Opposite to other guidelines, the interviewers think the more unimportant top three are：”mediums exposure, activities variety and activities quantity”. The results which the interviewers fill in are more discrepant, the top three are：” exposure of medium”,” varied activities”, “subsidiary organization have to register” and “network’s manager” To achieve the more objective and integrated results, in the second period the researches will focus the depth interviews to specialists, scholars and representations of government office to clarify the results of the practical researches in first period. The most interviewers in the second period express positive opinions to governmental effectiveness criteria. Above all, we know that the executives of foundations put a high value on practical operating items and trend to the legality of bills, cancel after verification, and the operating situations in directorate. The Educational Department is responsible for guidance and supervision. The governors do everything in accordance with law and especially value the important stipulations in laws. Moreover the specialists and scholars regard “vision” and “mission achievement” of foundation and emphasize the continual and strategic managements. They hope the organizations keep their own independency and grow and develop very well. |
| 顯示於類別: | [企業管理學系(管理科學碩/博士班,非營利事業管理碩士班)] 博碩士論文-非營利事業管理碩士班
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