Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/18791
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dc.contributor.advisor陳雪如zh_TW
dc.contributor.advisorHsueh-Ju Chenen_US
dc.contributor.author蘇愛軫zh_TW
dc.contributor.authorChen, Su Aien_US
dc.date2005zh_TW
dc.date.accessioned2014-06-06T07:05:03Z-
dc.date.available2014-06-06T07:05:03Z-
dc.identifier.urihttp://hdl.handle.net/11455/18791-
dc.description.abstract本研究係以非營利組織治理為依據,以國內107家社會福利慈善事業基金會為研究對象,探討基金會規模及基金會型態對組織的會計制度、組織運作、資訊透明度及與法令遵循之關係。研究結果發現規模較大的基金會,有較佳的會計處理、專職人力、定期公告徵信與定期存款基金額的遵循程度,但卻有書面會計制度未建立、董事會獨立性較低、未經會計師查核及社會福利支出不足等治理缺失。另外,研究結果發現基金會型態並未與四個治理構面(會計制度、組織運作、資訊透明度及與法令遵循)呈現顯著正相關,此現象可透露出目前國內以社會大眾及政府為主要支持者的社福基金會,其治理機制皆不夠完善,有著潛藏的舞弊誘因,建議政府機關應給予更多的關注,以避免來自各界善心人士的捐款遭到不法的利用。zh_TW
dc.description.abstractThis 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.en_US
dc.description.tableofcontents第一章 緒論 第一節 前言 ..1 第二節 研究動機 ..2 第三節 研究目的 ..4 第四節 預期研究貢獻......................................................................................................5 第五節 研究流程及架構 ..5 第二章 基本理論 第一節 非營利組織的概述 ..7 第二節 基金會的概述 ...............13 第三節 社會福利慈善基金會的概述 ........................14 第三章 文獻探討 第一節 非營利治理機制………………………………………………………………23 第二節 會計制度………………………………………………………………………24 第三節 組織運作………………………………………………………………………26 第四節 資訊透明度……………………………………………………………………29 第五節 法令遵循………………………………………………………………………30 第四章 研究方法 第一節 研究架構……………………………………………………………………....34 第二節 研究假說的建立 35 第三節 變數定義與衡量 42 第四節 研究範圍 43 第五節 研究設計 47 第五章 實證結果分析 第一節 敘述性統計分析 48 第二節 相關係數分析 50 第三節 推論性統計分析 52 第六章 結論與建議 第一節 研究結論 73 第二節 研究限制與未來建議 74 參考文獻 75zh_TW
dc.language.isoen_USzh_TW
dc.publisher會計學研究所zh_TW
dc.subjectNonprofit organizationsen_US
dc.subject非營利組織zh_TW
dc.subjectGovernance mechanismen_US
dc.subjectCharitable Foundationsen_US
dc.subject治理機制zh_TW
dc.subject社會福利慈善事業基金會zh_TW
dc.title非營利組織治理機制之研究-以社會福利慈善事業基金會為例zh_TW
dc.titleThe Governance of Non-profit Organization in Taiwan-The Case of Charitable Foundationsen_US
dc.typeThesis and Dissertationzh_TW
item.grantfulltextnone-
item.openairetypeThesis and Dissertation-
item.cerifentitytypePublications-
item.languageiso639-1en_US-
item.fulltextno fulltext-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
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