南華大學數位論文

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育厄余
7 years ago
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5 Abstract In recent years non-profit organizations NPO have mushroomed. Various foundations NGOs, and philanthropic organizations have contributed greatly to our culture, education and arts. They also help the needy and protect our environment. In its request for social equity and justice, a government should optimize its utilization of its limited resources. A non-profit organization needs supports from government whose subsidy is typically one of its major financial resources. Two serious problems are that some local governments are often in financial difficulty themselves, and are limited in its ability to help. On top of that, the support system is less than adequate. The local government subsidy to NPO is quite sizable It amounts to 20,000,000,000 NT in 2002 It is important to look into how such money is requested and approved managed and monitored This paper investigates the various issues related to how local government subsidize NPOs. It focuses on their interplay of there major parties NPOs local government and governmental auditing. This paper benefit from relevant data theory literature and in-depth interviews. It concludes with such suggestions 1. Local governments should establish policies and standards for fund application project evaluation and feedback. 2. NPOs should build alliances among themselves and proactively seek opportunities to collaborate with industries. 3. We should continue to research on evaluation and monitoring methodologies of NPOs and government offices that supervise such organizations. All in all our goal is to make sure that our limited resources are used effectively. Key words: nonprofit organization, government subsidy, governmental auditing. III

A non-profit organization needs supports from government whose subsidy is typically one of its major financial resources.

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14 (Nonprofit Organization,NPO) Bantels(1974) Kolter & Andreasen 1991 Wolf Wolf, Thomas, Managing A Nonprofit Organization, N.Y.: Prentice Hall Press,

15 Salamon(1992) 5 1. (organization) 2. (private as opposed to governmental) 3. (non-profit-distributing) 4. (self-governing) 5. (voluntary) 6. (of public benefit) Drucker(1990) 6 Sargeant(1999) 5 Salamon, L. M. (1992). America s Nonprofit Sector A Primer. N. Y. The Foundation Center. 6 Drucker, P. F. (1990). Managing the Non-profit Organization Princples and Practices. N. Y. Harper Collins Publishers. 6

(of public benefit) Drucker(1990) 6 Sargeant(1999) 5 Salamon, L. M. (1992).

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18 8 9 Kramer 9 1. Vanguard or Service Pioneer 2. Value Guardian 3. Advocador 4. Public Educator 9 Kramer.R.M 1987 Voluntary Agencyes and the Personal Social Services The Nonprofit sector A research hand book Yale University Press New Haven CT p251 9

M 1987 Voluntary Agencyes and the Personal Social Services

19 5. Service provider Non-Governmental Organizations 10

20 11 Hansmann 1980 contract failure Weisbrod 1988 residual Salamon

21 Volunteers 1980 Wolch,

23 R.A.Musgrave resource allocation income distribution economic stabilization R.A. Musgrave & P.B. Musgrave Musgrave. R.A. and P.B. Musgrave. Public Finance in Theory and Practice. N.Y.: McGraw-Hill Co.,

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31 dominant paradigm Gidron Salamon Salamon Young and Steingerg 1995 Kramer Kramer Gidron 1992 financing and authorizing of services actual delivery of 21 Gidron, Benjamin, Ralph M. Kramer, and Lester M. Salmon.(1992) Government and the Third Sector in Comparative Perspective Allies or Adversaries. In Benjamin. 22

32 services government dominant model third sector dominant model dual model collaborative model collaborative vendor model Fiscal 22 23

33 Regulatory Service Delivery Krameretal.(1993) Provision Political Advocacy Campaigning Krameretal

34 2 1 Supplements Complements Kramer 1981 Primary Salamon 1987 Partnership Collaborative Dual Collaborative Gidronetal. Government Dominant 1992 Authorizing Third-Sector Dominant (Integrated Dependence) NOP (Intergrated Autonomy) (Finances) Kuhnle ( ) (Separate Dependence) (Control) Selle(1992) ( ) (Separate Autonomy) (Repression) Rivalry Competition Contracting NGO Third-Party Government Coston 1998 Cooperation Complementarity Collaboration Supplements Rational Choice ( ) Young 1999 Complements Decisions Adversarial Cooperation Comple- mentarity Najam 2000 Co-Optation Confrontation Goals Means 23 25

35 X X X X X O X 2002 Young Coston 1998 Najam 26

36 Pfeffer and Salancik Pfeffer and Salancik

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94 2003 Non-Governmental Organizations a

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97 ttp:// /hgh/chayi/mainframe.htm American Institute of Certified Public Accountants.(1979).Computer Assisted Audit Techniques.New York. Coston, Jennifer M. (1998). A Model and Typology of G overnment NGO Relationships Nonprofit and Voluntary Sector Quarterly 27(3) Drucker, P. F. (1990). Managing the Non-profit Organization Harper Collins Publishers. Princples and Practices. N. Y. Gidron, Benjamin, Ralph M. Kramer, and Lester M. Salmon.( ), Government and the Third Sector in Comparative Perspective Allies or Adversaries. In Benjamin Hansmann HB 1980 The Role of Nonprofit Enterorise Yale Law Journal 89 88

98 Kramer.R.M 1987 Voluntary Agencyes and the Personal Social Services The Nonprofit sector A research handbook Yale University Press New Haven CT p251 Musgrave. R.A. and P.B. Musgrave. Public Finance in Theory and Practice. N.Y.: McGraw-Hil Co., Salamon L.M.andoAnher H.K 1997 Defining the nonprofit sector Across-national analysismanchester Uniersity Press p Salamon L.M Of Market Failure Voluntary Failure and Third-Party Government Toward a Theory of Government- Nonprofit Relations the Modern Welfare State Journal of Voluntary Action Research Salamon, L. M. (1992). America s Nonprofit Sector A Primer. N. Y. The Foundation Center. Weisbrod B 1988 The Nonprofit Economy Cambridge Harvard University Press Wolf, Thomas, Managing A Nonprofit Organization, N.Y.: Prentice Hall Press,1990. Wolch, J. R The Shadow State: Government and Voluntary Sector in transition. New York: The Foundation Center. 89

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