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Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/80224
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| Title: | 數位時代的公益責信 |
| Authors: | 余孟勳 |
| Contributors: | 第三部門硏究中心 |
| Keywords: | 責信;透明;治理;數位;非營利組織;永續
Accountability;transparency;governance;digital;, nonprofit organization (NPO);sustainability |
| Date: | 2015-09-26 |
| Issue Date: | 2015-12-31 16:20:44 (UTC+8) |
| Abstract: | 數位化浪潮影響下，人類社會已呈現截然不同的面貌，與此相應的是公益組織「責信」發展出新的時代意涵。本研究首先介紹數位時代的發展及其特徵，以及公益組織的科技應用。其次定義公益責信，探討數位時代裡的重要利害相關人及責信實務。接著整理美國、英國及中國的公益責信現況及趨勢，例如政府加強監管、資訊揭露機制面臨轉型、更講求證據力等。同時也探討責信議題在地的社經環境限制。本研究最後梳理台灣公益責信的發展脈絡。由於經濟優先，商業部門快速與國際接軌，第三部門則未被納入國家發展藍圖，致公益組織法制環境十多年來幾無變化。台灣獨特的社會資本以及世界領先的網路基礎建設，奠定新型態的數位社會基礎，而公益組織回應這些責信壓力則顯得措手不及。透明度不佳由於缺乏誘因、強制性和標準，而在這些條件限制下，自律機制發揮空間有限，而他律機制也未臻完備，遇到數位化的公民參與便出現顯著矛盾並快速擴散，進而誘發近年數件大型公益組織的責信爭議與信任危機。本研究建議儘速通過財團法人法及修正公益勸募條例、提供行政誘因、制訂非營利會計準則並參考其他部門經驗，以及公益組織應發展績效評估、積極與公眾互動、教育大眾並擬訂數位策略，以健全社會治理，進而鞏固台灣的永續發展。
With the influence of digital technology, human society became significantly different. Correspondently the nature of philanthropic organizations’ accountability differed. The author firstly introduced the development path and characteristics of digital technologies, and how technologies were used in philanthropic organizations. Secondly the author defined philanthropic organization’s accountability, exploring salient stakeholders and accountability practices. Thirdly, the current status and trends of philanthropic accountability of US, UK and China were described, such as more intensified monitoring by government, the turning point of designing disclosure scheme and evidence-based communication. Furthermore the limits of development resulted from the social and political environment were analyzed respectively. Lastly the research clarified the context of philanthropic accountability in Taiwan. Due to the policy focus on boosting economy, the second sector was well developed in line with global standards. Whereas the third sector was not included on the national development blueprint and regulations had not updated for more than a decade. The unique social capital and the world-leading Internet infrastructure of Taiwan had laid the foundation to a digital society. However the philanthropic organizations could hardly meet the elevated demand for accountability from stakeholders. Lack of incentives, enforcements and standards led to the relatively low transparency. Under such circumstances, there was little room for the development of both heteronomy and self-regulation schemes. Disputes between the third sector and citizens were widened and spread extensively, inducing public trust crisis of some well-known large organizations. The policy suggestion from this study includes: passing The Foundation Act, amending The Law of Fund-Raising, providing administration incentives and enacting the accounting principles for nonprofits, and fostering cooperation and interaction among sectors. Moreover, philanthropic organizations should design the performance assessment scheme, invite stakeholders to dialogues and participation, educate the public and develop digital strategies. As such, the social governance can be strengthened and the sustainability can be further guaranteed. |
| Relation: | 自律或他律? 第三部門治理與責信學術研討會
臺灣第三部門學會,國立政治大學第三部門硏究中心主辦 ; 喜憨兒社會福利基金會協辦
舉辦日期:2015.9.26 |
| Data Type: | conference |
| Appears in Collections: | [2015第三部門治理與責信學術研討會] 會議論文
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| 4-3.pdf | | 784Kb | Adobe PDF2 | 1300 | View/Open |
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