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    题名: 非營利組織治理機制與財務保管課責: 以文化藝術財團法人為例
    作者: 張浩銘
    贡献者: 羅德城
    郭振雄
    張浩銘
    关键词: 非營利組織
    治理機制
    governance
    non-profit organization
    日期: 2009
    上传时间: 2016-05-09 15:15:52 (UTC+8)
    摘要: 本研究探討非營利組織設立基金保管與治理機制之關聯性。非營利組織接受社會捐贈成立，以達成設立宗旨為目標，對財產的保管與運用效率負有責任。在文化藝術財團法人的財務資源保管方面，行政院文化建設委員會在藝術財團法人設立許可及監督要點，規範基金會需要將設立基金以定存等相關方式保管，並接受主管機關的監督。

    研究採用隸屬於文建會之財團法人組織為樣本，探討與董事會組成結構之關聯性。本研究以民國97年訪視文化藝術財團法人，是否採用與營運資金分離的定期存款帳戶保管設立基金，衡量財團法人是否妥善保管設立基金。在董事會組成結構方面，採用董事會規模、內部董事、執行長是否兼任董事、發起人是否亦為董事及監察人之人數衡量。

    實證結果顯示：首先，董事規模與是否善盡財務保管之責為負向顯著關係；其次，執行長是否兼任董事與是否善盡財務保管之責為負向關係；第三，發起人亦為董事與是否善盡財務保管之責為正向顯著關係；最後，當發起人亦為董事情況下，董事規模越大將減低管理者不善盡財務保管之責。本研究發現董事會組成結構與財團法人是否採用定期存款方式保管設立基金間存有關聯性。
    參考文獻: 郭振雄與何怡澄(2007)，非營利醫院之董事會結構與社區公益活動，台灣衛誌，第26卷第二期: 128-139。
    許崇源(2000)我國非營利組織責任及透明度提升之研究—德爾菲法之應用，中山管理評論，第九卷第四期: 541-566。
    張瑞當、方俊儒與曾玉琦(2007)核心代理問題與盈餘管理：董事會結構與外部監督機制之探討，管理學報，第24卷第二期(二月): 17-39。
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    描述: 碩士
    國立政治大學
    財政學系
    96255008
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0096255008
    数据类型: thesis
    显示于类别:[財務管理學系] 學位論文

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