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The Governance of Non-profit Organization in Taiwan-The Case of Charitable Foundations
Chen, Su Ai
|關鍵字:||Nonprofit organizations;非營利組織;Governance mechanism;Charitable Foundations;治理機制;社會福利慈善事業基金會||出版社:||會計學研究所||摘要:||
This study aims to exam the governance mechanism of the nonprofit organizations from four dimensions, which are the accounting system, organizational operation, information transparency and regulation adherence. There are 107 Social Welfare Charitable Foundations first selected as research samples and further divided into subgroups in terms of their size and type. The results indicate that Foundations with larger size have better accounting treatments, full-time manpower, regular announcement of donation income spending and adherence to a fixed deposit requirement. However, some deficiencies relating to written accounting systems not proper to set up, independency of board of director not sufficient to satisfy, financial statements not appropriate to audit and social welfare expenditure not plenty to meet requirements . On the other hand, it can not really tell that governance mechanism is positively related to type of Foundations. Especially, the governance mechanism of Social Welfare Foundations regarding the public and government as the main supporter is not perfect enough. It implies that a potential to conduct frauds is induced, suggesting the authorities to pay more concerns on both types of Foundations for preventing the public/government donations from illegal use.
|Appears in Collections:||會計學系所|
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