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| Title: | 《財團法人法》對基金會透明度之影響：資料庫建置、指標建立與政策檢視
The Impact of The“Foundations Act”On the Transparency: Database Creation, Indicator Construction, and Policy Examination |
| Authors: | 江明修;曾冠球 |
| Contributors: | 公行系 |
| Keywords: | 財團法人法;透明度;基金會;非營利組織
Foundations Act;transparency;foundation;nonprofit organizations |
| Date: | 2021-12 |
| Issue Date: | 2025-06-25 13:08:50 (UTC+8) |
| Abstract: | 甫於2019年2月施行的《財團法人法》，著重於洗錢防制之適法性與避免政府財產私有化，提升財團法人的財務透明與財產保護。他律之法雖已通過，但自律機制仍待推動，透明度不僅為非營利組織責信的必要條件，更與捐款動機、治理相關，因此本計畫將發展本土化財團法人透明度指標，藉此提升財團法人之社會信任與善用社會資本之責。我國長期以來未有以財團法人為主體且足夠完整的全國性資料庫，本計畫第一年以司法院公告之「法人及夫妻財產登記公告」平台，透過網頁爬蟲技術與人工整理，以內容分析法去除重複與遺漏值，文獻分析國際大型非營利組織資料庫樣態，以建置完備之本國財團法人資料庫。第二年，以文獻分析法、德菲法及焦點團體法建置本土化財團法人透明度指標，進而提升基金會透明度。第三年進行透明度指標檢測之分層抽樣調查，分析該法通過後我國基金會透明度樣態。本研究所建置之資料庫與本土化的透明度指標，在學理上，不僅可作為檢視、核定基金會透明度的標準，有助於跨國之基金會研究，對於我國基金會之治理，亦有相當助益。在實務上，透過透明度的追求，讓捐贈者可信任其捐贈是具有社會價值的；並藉此檢視各主管機關所管轄基金會的透明度，檢視政策執行以提出改善建言。
The ＂Foundations Act＂ implemented in February 2019 focuses on the legality of money laundering prevention and the avoidance of privatization of government property, and improves financial transparency and property protection of consortium legal persons. Although the law of other laws has been passed, the self-discipline mechanism still needs to be promoted. Transparency is not only a necessary condition for the non-profit organization's accountability, but also related to donation motivation and governance. Therefore, this research will develop transparency indicators for localized foundations, thereby enhancing the foundation＇s social trust and the responsibility to make good use of social capital. For a long time, Taiwan has not had a sufficiently comprehensive national database based on foundations. In the first year of this research, the ＂corporate and spouse property registration＂ platform announced by the Judicial Yuan, we will remove duplicates and missing values through web crawler technology, manual organization, and content analysis. Then, we will analyze the database status of large international non-profit organizations as a reference for building the database. In the second year, based on the literature analysis method, the Delphi method, and the focus group method, foundation transparency indicators will be established to further improve foundation transparency. In the third year, a stratified sampling survey of transparency indicators will be conducted to analyze the transparency of the foundations after the law was passed. The database established by this research and the localized transparency indicators can not only be used as a standard for reviewing and verifying the transparency of foundations, but also contribute to the research of multinational foundations. In practice, through the pursuit of transparency, giving donors trust that their donations are of social value. It also reviews the transparency of the foundations under the jurisdiction of each authority, and makes suggestions for improvement in policy implementation. |
| Relation: | 科技部, MOST109-2410-H004-061, 109.08-110.07 |
| Data Type: | report |
| Appears in Collections: | [公共行政學系] 國科會研究計畫
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