政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/58773

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/58773

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Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/58773

Title:	非營利組織網頁資訊揭露之研究-以台灣公益團體自律聯盟為例 The research of NPO on website disclosure: The evidence from the Taiwan NPO Self-Regulation Alliance.
Authors:	高士凱
Contributors:	許崇源高士凱
Keywords:	非營利組織資訊揭露財務報告業務報告 nonprofit discourse financial report annual report
Date:	2012
Issue Date:	2013-07-11 16:26:49 (UTC+8)
Abstract:	隨著非營利組織之數量及規模日益擴大，以及任務之多元化，要求非營利組織提升其責任及透明度之呼聲亦日益增加，但台灣非營利組織仍缺乏完善之資訊編製準則，導致非營利組織間揭露之資訊難以相互比較，且外部人也不易窺視該組織真實狀況，故本研究以台灣公益團體自律聯盟內之成員為對象，透過文獻分析及比較分析之方法，探討台灣非營利組織網頁資訊揭露之狀況。同時藉由研究問題瞭解台灣公益團體自律聯盟成員如何揭露財務報告與業務報告之資訊，再與世界各國非營利組織之資訊揭露規範及目前世界第一的慈善基金會-比爾蓋茲與梅琳達基金會網站揭露之資訊相互比較，得出研究結論與建議，進而提供台灣公益團體自律聯盟資訊揭露之建議，並進一步期許其成為台灣整體非營利組織網頁資訊揭露規範之領導者。 When non-profit organizations play a much more important role in the 21st century, information on Taiwan`s non-profit organizations still remain completely private. There is still lack of rules to make these non-profit organizations disclose their information to public. It results in not only the difficulties in comparing information among these organizations but also the perplexity in knowing the information for outsiders. Nowadays, since stakeholders such as government, donators, creditors and generals, demand much more reliable and transparent information, the establishment of the well accounting standards for nonprofits is essential for the reliability and comparability of nonprofits` external reports. Therefore, it is urgent to promote the accountability and transparency of these nonprofits` information. This study, which is undertaken by means of literature analysis and comparative analysis, aims to provide advices for the information disclosure of the Taiwan NPO Self-Regulation Alliance. This paper uses the members of the Taiwan NPO Self-Regulation Alliance as samples, to observe the information disclosure level on the internet, including financial reports and annual reports information. Furthermore, we offer advice to the Taiwan NPO Self-Regulation Alliance by using, comparing and analyzing different countries` financial reports format and Bill & Melinda Gates Foundation`s website as benchmarks of information disclosure.
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