各國政府常藉由租稅優惠方式鼓勵非營利醫院從事醫療相關社區公益活動。我國政府為此亦在各稅法中訂定許多與非營利醫院 (醫療財團法人) 相關的減免稅規定，並以醫療法規範非營利醫院從事社區公益活動的最低支出水準。由此可知，租稅利益與社區公益活動是非營利醫院的兩大重要特色。但究竟我國政府藉由租稅優惠 (稅式支出) 鼓勵非營利醫院從事社區公益活動的政策執行效果如何？在現今財政缺口擴大，財富分配不均的社會，檢討租稅優惠政策的適切性，不失為一項重要議題。過去文獻大多係探討影響非營利醫院從事社區公益活動的因素，以及衡量醫院的租稅利益或社區公益活動的提供數量。本研究旨在藉由結合非營利醫院的兩大特色，評估給予非營利醫院租稅優惠的政策效果。 本研究利用2006-2010年我國44家非營利醫院形成之追蹤資料做為樣本。針對各醫院每年度的租稅利益與社區公益活動進行估算，先以 t 檢定了解兩者在整體數量上是否有顯著性差異，評估租稅優惠產生之稅式支出與社區公益活動支出的大小相對關係；再以固定效果模型探討此兩項重要變數之間是否有顯著的正向關聯，評估以租稅優惠鼓勵非營利醫院多從事社會公益活動的免稅效果是否存在。此外，本研究依不同的衡量方式，將租稅利益區分為最廣義、廣義及狹義；將社區公益活動分為應計基礎及現金基礎。實證結果顯示僅有在狹義租稅利益的定義下，社區公益支出才會大於稅式支出；唯有以應計基礎衡量社區公益活動的支出水準時，免稅效果才會存在。在結論部分則建議主管機關應更加關切非營利醫院從事社區公益活動的實際支出情形，且得以直接補助取代稅式支出，以強化補助與社區公益活動支出的關聯性，提高醫院參與公益活動的誘因；並積極改善目前教育研究發展活動與醫療社會服務活動投入比例失衡的問題。

臺灣以房養老先後推出「公益型」與「商業型」兩種模式，雖然相較其他國家發展的時間尚短，但已累積相關之執行經驗。為探究兩模式的主要差異、過去的執行經驗、推動困境、制度爭議，及老年者真實的申貸考量與困難，本研究採用質性研究取向，以半結構式訪談蒐集資料，訪談的對象包括臺北市公益型以房養老實驗方案的承辦人員，及銀行以房養老業務之行員，並分析相關之文件資料。 歸結上述服務提供方的經驗與觀察，「公益型」以房養老主要面臨預算限制、福利資格門檻過高、缺乏統一的專責單位、缺乏法源依據之困境；而「商業型」方面，子女不同意申辦、找不到通知義務人、非單獨持有房屋、民眾對貸款金額不滿意與民眾尚不了解以房養老為其主要的困境。此外，抵押權年限的規範、申貸者往生後其配偶的居住問題、通知義務人之設定三者為制度上的爭議點。老年者之申貸動機方面，除了基本生活開支的需求外，不願尋求子女提供生活費用、籌錢聘請看護或入住安養中心、提升生活品質、避稅的遺產規劃等皆為可能之動機。由此，本研究建議應修改法令使以房養老不受抵押權年限限制，在未修法之前，銀行應於契約中確保未來延長貸款之保障，此外，可適度放寬通知義務人之規定、考量申貸者死亡後配偶之居住問題，以及讓「商業型」以房養老連結更多社福資源，以期待能發展出更臻完善的以房養老制度。 / Taiwan has launched two models of reverse mortgage (RM), i.e. “welfare” and “commercial” models. Although the period of RM development in Taiwan is relatively shorter than in other countries, there has been some experience in implementation. In order to explore the main differences between the two models, experience and difficulties in implementation, disputes in institutional design and the consideration and obstacles of the elderly in applying for RM, this study adopts qualitative research methods and uses semi-structured interviews to collect data. The interviewees include staff involved in the experimental RM program in Taipei City and staff of banks that offer RM programs. Moreover, this thesis also collects and analyzes documents related to the implementation of RM. Summing up the experience of the providers of RM programs, the main difficulties of “welfare” model include budget constraints, excessively high threshold in participating in the program, lack of an integrated agency to implement RM and legal sources. With regard to the “commercial” model, the main difficulties are: heirs do not agree to apply for RM, difficult to find obligors of notification, without sole ownership of the house, dissatisfactions of applicants with the amount of loans and lack of understandings of RM. In addition, controversial issues of RM include the regulation on the longest period of mortage, the residence issue of spouse after the death of RM applicants and the setting of obligors of notification. Regarding the motives of the elderly to apply for RM, apart from the demands for basic living expenses, other motives include reluctance to receive living expenses from childen, raising money to hire caregivers or stay in a nursing home, promotion of life quality and tax avoidance. Therefore, this study suggests that the regulations on the longest period of RM should be extended and banks should ensure the extention of RM before the amendment of regulations. In addition, the rules on obligor of notification may be appropriately relaxed. The bank should consider the housing problem of applicants’ spouse after the death of RM applicants. Finally, the “commercial” model could connect more social welfare resources for the elderly to develop a better RM system.

公益信託係以慈善、文化、藝術、宗教、祭祀或其他以公共利益為目的之信託，其形式所有與實質所有分離之架構及無基金門檻之限制，較能達到責信功能與便利設立之優點，故應可發展成非營利組織之重要型態；惟我國公益信託制度直到2005年年終，信託法立法已近十年，2001年修正通過的各信託稅法，明訂在符合一定條件下，捐贈者享有稅賦減免，且國內外文獻對公益信託制度亦多有介紹，何以國外可以發展蓬勃之制度，在我國卻遲遲無法推展？因此本文主要研究公益信託無法推展之原因，與如何推展公益信託制度。 本文除介紹公益信託法制，另舉財團法人與公益信託作一比較，此外，以個案研究實例，說明公益信託實務之運作，並探討公益信託整體環境之發展。 公益信託型態之非營利組職，何以至今尚未普遍設立，本文以為原因如下： 一、捐助者與社會大眾，仍習慣於社團與財團等型態之非營利組織，對於公益信託之設立、運作與功能較不明瞭。 二、因稅法規定，為享受租稅減免，則受託人必須是信託業法所稱之信託業，為其必要條件之一，因此委託人將有下列幾項考慮： 1、受託人(信託業)執行信託事務時，是否會與委託人設立公益信託之理想不 一致? 2、受託人(信託業)是否有足夠的事務經營能力? 3、不可諱言，亦有部份人擔心受託人係信託業，以致其監督機制較嚴，而影響其設立意願。 三、 我國信託業就公益信託之業務，尚於發展階段，而不具經濟規模，因報酬、人才及法律責任之考量，亦降低其承接意願。 四、我國傳統社會價值觀念的影響，即使捐贈財產成立非營利組織，仍希望有控制權，因此對於公益信託由受託人，管理或處分財產，較不能接受。 五、成立公益信託必須符合各目的事業主管機關頒布之監督準則及許可，增加設立公益信託之困難。 本文最後認為，公益信託設立無最低基金門檻、支出不受達收入百分之七十以上之規定、基金及收入無運用與存放金融機構等限制，以上簡便與彈性之優點，若能妥善運用，對整體非營利事業之發展應有助益，當然其並非取代其他非營利組織，而係提供從事非營利事業者，另一型態之選擇。 / Public trust has the following purposes: charity, culture, art, religion, sacrifice offerings, and other public interests. It is relatively more capable of achieving accountability and convenient establishment because its structure separates real possessions from nominal possessions and it doesn’t have restrictions on funds. Therefore, it is a potential fundamental form for non-profit organizations. To the end of 2005, domestic trust laws have been established for nearly ten years. Amendment of trust tax laws in 2001 has specified that under certain conditions donators are eligible to tax reductions. There have also been many introductions to the public trust system in domestic and foreign documents. How is it then that a flourishing system overseas can’t be implemented domestically? Therefore, this article studies the reasons that public trust has been unable to be implemented and how it should be implemented. This article introduces the public trust legal system and also compares legal foundations with public trust. Furthermore, it uses case study to describe the operation of public trust practices and discusses the development of the overall environment for public trust. This article believes that the reasons for the uncommon establishment of non-profit organizations in the form of public trust are as follows: 1. Donators and the public are more accustomed to non-profit organizations in the form of a corporation and legal foundation and do not understand the operation and functions of public trust. 2. According to tax laws, the trustee must be a trust enterprise defined by the trust enterprise act in order to enjoy tax reductions. Therefore, the client should have the following considerations: 1) When executing trust affairs, will the trustee (trust enterprise) have the same ideal as the client for establishing public trust? 2) Does the trustee (trust enterprise) have sufficient business operation abilities? 3) The willingness for establishing public trust is influenced by worries that the trustee is a trust enterprise with strict monitoring mechanisms. 3. Domestic public trust affairs are still in the development stage and don’t possess economic scale, considerations for return, personnel, and legal responsibilities have also lowered the willingness of clients. 4. Due to the values of our traditional society, donators wish to have control over non-profit organizations established from their donations, which is why they are unable to accept public trust which allows the trustee to manage and handle assets. 5. The establishment of public trust must conform to the monitoring principles of supervising institutions and be approved of, which increases the difficulty of establishment. Finally, public trust has no restrictions on minimum funds, how funds and income are to be utilized, if funds and income are to be deposited in financial institutions, and whether or not expenses should exceed seventy percent of income; this article believes that the development of the overall non-profit business should benefit if the simple and flexible advantages listed above are thoroughly utilized. Of course this article is not saying that public trust should replace other non-profit organizations, it is merely providing another option for those who wish to enter the non-profit business.

University of Macau / Faculty of Law

中文摘要 二十世紀末，世界主要經濟發展國皆面臨「雙重困境」（Catch -22），即政府財政危機日益惡化，但民眾需求卻日益高漲，因此各國政府莫不致力於政府再造工程，希望以「師法企業」來改善政府績效，其策略如民營化等，但以上單以追求經濟效率為基礎之改革策略，並無法真正解決政府失靈所引發之缺口，自1990年以來，隨著公民意識抬頭，各國民間之非營利組織日益蓬勃發展，形成政府部門、私人企業以外以公益為優先之「第三部門」，因此近來「師法企業」之重點逐漸轉向第三部門建立協力關係。 管理學者Peter F. Drucker曾指出，政府必須面對一個事實：政府的確不能做、也不擅長做社會或社區工作，從九二一地震及近來各種天災觀之，目前台灣已有不少第三部門組織能發揮極大救災之效率，為解決政府財政困窘及執行力之不足，政府逐漸轉向尋求社區志願性組織之協助，因此，如何善用這股資源將是政府目前最重要之議題。 故本研究以寺廟輔導之使命為興辦公益慈善及社會教化事業為主軸，採用James B.Whittaker 所著平衡計分卡應用於美國聯邦政府（Balanced Scorecard In The Federal Government）等相關文獻為研究途徑來分析目前臺北縣寺廟輔導相關問題，藉由平衡計分卡四大構面（寺廟服務對象、寺廟財務、寺廟內部程序、寺廟創新服務作為）來定出策略目標、指標及衡量標準，使寺廟主管機關（臺北縣政府）能將策略轉化為實際執行面，在有限資源之環境下，將日常之寺廟輔導業務能結合導引寺廟積極興辦公益慈善及社會化事業，以造福更多人群。 綜上，經以深度訪談訪問臺北縣政府宗教禮俗課同仁、鄉鎮市公所業務承辦人及學者專家後，彙整及分析資料，以建構臺北縣寺廟輔導平衡計分卡，研究結論得出：（1）寺廟服務對象構面：配合縣府政策興辦公益慈善事業程度、配合縣府政策興辦社會教化事業程度。（2）寺廟財務構面：收支決算報告之金額是否正確、是否有不合乎寺廟目的之處分財產情事、全年捐助興辦公益慈善事業金額佔其全年收入之比率、全年捐助興辦公益慈善事業金額佔其歷年累積結餘之比率。（3）寺廟內部程序構面：信徒大會（董監事會）是否依組織章程規定召開、負責人是否依組織章程規定改選、組織章程是否明定應興辦公益慈善及社會教化事業（4）寺廟創新服務構面：增辦公益慈善及社會教化事業項目之程度、資訊科技運用情形、結合其他寺廟辦理之程度、結合其他社會團體及慈善團體辦理程度、參與外界社會福利服務研習活動之程度、等十四個衡量指標。 研究建議為：（1）應將目前寺廟輔導業務之任務定位在輔導寺廟 往公益慈善及社會教化事業之興辦上。（2）強化寺廟輔導業務以公益 為核心價值。（3）大法官釋字第五七三號解釋對未來有關寺廟之財務 及內部程序構面勢必會造成重大變革，因應此種變革本研究之各指標 將會隨之修正。（4）由於寺廟相關問題複雜，平衡計分卡大部分皆以 衡量績效為目的，所謂之「績效」並不能完全運用至寺廟本身，因其 宗教淨化人心部分無法完全以此法來計分進而評估其績效，因此，本 計分卡之計分資料應先供縣府內部資料參考，不適宜公佈，以免引起 不必要反彈，且目前興辦公益事業無強制性，政府僅站在輔導立場鼓 勵各寺廟踴躍興辦；本平衡計分卡能清楚整體寺廟輔導之方向，相關 平衡計分卡實際執行時，仍應參考受評估之各寺廟之意見，如中央對 地方政府執行社會福利績效方式，採用每年與受考核之社福單位協商 各個指標及其權重，因此，本計分卡因限於研究時間及能力不足，無 法涵蓋到訪談各寺廟部分，因此為求能在執行時能順利推展，有待充 分與寺廟溝通，定期檢討計分卡各指標及權重有無須要修正之處，同 時機關主管應明瞭整個平衡計分卡實施之必要性及大力支持，始能順 利完成。（5）應建立臺北縣宗教輔導資訊系統以整合目前體寺廟輔導 業務跳脫傳統書面作業，以加強介紹各寺廟地理位置、沿革、宗教活 動等多元化角度，結合宗教、教育及觀光等多重功能，來增加各寺廟 團體與縣府相互溝通機會，凝聚向心力，並積極導向寺廟輔導方向為 注重公益慈善及社會教化事業之興辦，以發揮寺廟之功能，造福更多 人群。 / Toward the end of the 20th century major developed countries around the world were caught up in a Catch-22 situation, namely, governments were faced with worsening financial crisis while the demands of the people continued to pile up. As a result, these governments began to engage in government reconstruction projects, in hopes that they could learn something from the corporate world to improve administrative performances. Major strategies include privatization of government agencies. But reform strategies based on single pursuit of economic efficiency cannot really bridge the gaps left open by administrative malfunction. Since 1990 awareness of citizenship has begun to receive widespread attention. All over the world non-profit organizations began to stem up and prosper. In addition to government agencies and private enterprises, these organizations form “The Third Department” in which public welfares take precedence over other concerns. Recently the focus of “learning from private enterprises” began to be fastened on establishing collaborations with the Third Department. Business administration scholar Peter F. Drucker has pointed out that the government needs to realize one thing: The government is neither able nor equipped with the expertise to handle social or community works. Observation of the aftermath of 921 Earthquake and other natural disasters reveals that at present there have been quite a few Third-Department organizations capable of providing effective emergency relief to make up for the government’s financial deficit and inability to implement public projects. The government has begun to seek the assistance of volunteer organizations from the community. How to make effective use of these new resources has become one of the most important issues the government needs to address. This study is based on an attempt to provide assistance for religious temples and help them take part in philanthropic activities and social education undertakings. It employs documentations, including James B. Whittaker’s Balanced Scorecard In the Federal Government, to analyze issues pertinent to the assistance Taipei County Government provides for religious temples. Through the 4 major perspectives of the Balanced Scorecard (temple’s service targets, temple’s finances, temple’s internal procedures and temple’s innovative services) it formulates strategic goals, indicators and evaluation standards, so the governing agency (Taipei County Government) of religious temples will be able to turn strategies into implementation steps, so with limited resources it will be able to incorporate new tasks into the assistance it provides for religious temples and help them assume active roles in public welfares and social works to bring happiness to more people. The researcher conducted in-depth interviews with employees of Taipei County Government Religions and Customs Division and responsible staffs of township/city administrations. The researcher also conducted focus interviews with scholars and experts. Interview data have been compiled and analyzed for establishing the Balanced Scorecard for Taipei County Government’s Religious Temple Assistance Policy. Research conclusions include: (1) Temple’s Service Targets Perspective: Extent of participation in philanthropic activities and social education undertakings in conjunction with the policy of the county government. (2) Temple’s Finances Perspective: Whether the amount of the income/expenditure of the final accounting is correct. Whether property disposal is not in compliance with the purpose of the religious temple. Annual donation to public welfare undertakings as a percentage of the total annual income. Annual donation to public welfare undertakings as a percentage of the accumulated balance over the years. (3) Temple’s Internal Procedures Perspective: Whether believers’ meetings and board meetings are convened in accordance with the provisions set forth in the organization charter. Whether the persons-in-charge are reelected in accordance with the organization charter. Whether provisions of the organization charter require participation in philanthropic activities and social education undertakings. (4) Temple’s Innovative Services Perspective: Extent to which new participations in philanthropic activities and social education undertakings are added. Extent to which information technologies are utilized. Extent to which other religious temples are incorporated in the efforts. Extent to which other social or philanthropic groups are incorporated in the efforts. Extent of participation in social welfare workshops sponsored by other entities. All together there are 14 indicators. This study proposes the following recommendations: (1) Current assistance provided for religious temples should be positioned at helping them take part in philanthropic activities and social education undertakings. (2) The fact that the core value of assistance provided for religious temples is public welfare should be highlighted. (3) Decision #573 of the Supreme Court will significantly impact the finances and internal procedures of religious temples. Various indicators of this study will be modified to respond to this impact. (4) Temple-related issues are very complicate. The main purpose of the Balanced Scorecard is for performance evaluation. But the so-called performance does not fully reflect the function of a religious temple, because we cannot utilize the Balanced Scorecard to grade how a religion has purified believers’ hearts. So the scoring data of this Balanced Scorecard should be classified as internal data of the county government. They are not to be disclosed to the general public. The action may give rise to unnecessary disputes. Also, at present participation in public welfare activities is required by law. The government’s role is to encourage participation in this area. This Balanced Scorecard can help clarify the overall direction of the assistance provided for religious temples. When the Balanced Scorecard is employed for evaluation, comments of the religious temple audited should be taken into account. Take the way the central government evaluates location government’s performance in social welfare policy implementation for example. Each year the central government will negotiate with the social welfare agency audited to determine the indicators and their weighted values. Limited by time and personal ability, the researcher was unable to conduct interviews with the religious temples. For smooth implementation, we need to fully communicate with the religious temples and periodically review the Balanced Scorecard to see if the indicators and their weighted values need modification. Governing agency’s understanding and support of the Balanced Scorecard is required in order for the evaluation to be successfully completed. (5) We need to establish Taipei County Religious Assistance Information System to incorporate current businesses of religious assistance. We need to go beyond traditional paperwork to better introduce the location, history and religious activities of all religious temples. We need to incorporate religious, educational and tourism functions to enhance communication opportunities between religious organizations and the county government, to build a sense of belonging, and to guide religious temples toward participation in philanthropic activities and social education undertakings in order to give full play to the role of a religious temple and bring blessings to more people.

University of Macau / Faculty of Law

在行銷手法日益翻新的今天，各企業為了讓行銷活動可以獲得較大的迴響，因此國內外的企業開始採用一種新的行銷方式，也就是議題相關行銷。此種行銷活動的特點主要是，營利企業結合非營利組織來做推廣活動，包括共同合作、非營利組織授權給營利企業自由使用其名字或組織標誌、營利企業藉由產品銷售捐款給非營利組織..等，國內最有名的例子為花旗銀行的喜憨兒認同卡。本研究鑑於此領域的學術研究論文尚少，試圖以此種行銷活動為研究主題，探討和品牌權益之間的關係，以作為企業在執行議題相關行銷時的考量依據。本研究經由文獻探討以及個案訪談的結果，導出欲研究的變數，包括原品牌形象、非營利組織知名度、以及合作對象非營利組織的關連程度。 　　本研究所得的重要結論有以下幾點： 1. 不論原品牌形象佳或普通，議題相關行銷對品牌權益無顯著的影響；但執行議題相關行銷對企業善盡社會責任因素有顯著的提升效果。 2. 一般而言，合作對象非營利組織的知名度高低對品牌權益無顯著的影響效果，但就原品牌形象佳者來說，若執行關連程度高的議題相關行銷，合作對象知名度低的品牌權益是會顯著的高於知名度高者。 3. 不論原品牌形象佳或普通，合作對象關連的高低對品牌權益無顯著的影響效果。 目錄 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機 2 第三節 研究問題與目的 3 第四節 研究範圍 4 第五節 研究流程 5 第二章 文獻探討 6 第一節 議題相關行銷 6 第二節 非營利組織 18 第三節 品牌權益 24 第四節 品牌形象 35 第三章 研究設計 38 第一節 研究架構 38 第二節 研究假設 40 第三節 變數的定義與衡量 41 第四節 實驗設計 43 第四章 研究結果 54 第一節 基本資料分析 54 第二節 變數操弄檢查 62 第三節 品牌權益因素分析 66 第四節 品牌權益之信度測量 68 第五節 執行議題相關行銷對品牌權益的影響 70 第六節 非營利組織知名度對品牌權益的影響效果 76 第七節 合作對象關連程度高低對品牌權益的影響效果 85 第五章 結論與建議 94 第一節 研究結論 94 第二節 研究建議 99 第三節 研究限制 101 第四節 後續研究建議 102 參考文獻 104 附錄 111 附錄一 國內企業推行議題相關行銷之案例 111 附錄二 個案 113 問卷 116 圖表目錄 表目錄 表2-1 議題相關行銷彙總表 11 表2-2 關於品牌權益的品牌知識建構之衡量方式 34 表3-1 實證研究之研究設計 44 表3-2 非營利組織類別與運動鞋關連程度分析 46 表3-3 非營利組織知名度分析 48 表3-4 品牌形象分析 50 表3-5 實驗設計之分組設計 51 表3-6 實驗組之問卷設計 52 表4-1 問卷回收表 55 表4-2 各實驗組別的樣本回收率 56 表4-3 樣本的性別分佈 56 表4-4 樣本的年齡分佈 57 表4-5 樣本的年級分佈 57 表4-6 樣本就讀學院之分佈 58 表4-7 樣本宗教信仰之分佈 58 表4-8 樣本過去一年的捐款經驗 59 表4-9 具捐款經驗者之捐款次數分佈 59 表4-10 具捐款經驗者之捐款次數分佈 60 表4-11 具捐款經驗者之捐款動機分析 60 表4-12 具捐款經驗者之捐款對象分析 61 表4-13 具捐款經驗者之捐款方式分析 61 表4-14 NIKE與CONVERSE品牌形象之變異數分析 63 表4-15 非營利組織類別和運動鞋關連程度之變異數分析 65 表4-16 品牌權益之因素分析 66 表4-17 品牌權益之信度分析 68 表4-18 NIKE執行議題相關行銷對品牌權益之變異數分析 71 表4-19 CONVERSE執行議題相關行銷後對品牌權益的變異數分析 73 表4-20 NIKE執行體育活動類之議題相關行銷，其非營利組織知名度之變異數分析 77 表4-21 NIKE執行學術研究類之議題相關行銷，非營利組織知名度之對品牌權益之變異數分析 79 表4-22 CONVERSE執行體育活動類之議題相關行銷，其非營利組織知名度對品牌權益之變異數分析 81 表4-23 CONVERSE執行學術研究類之議題相關行銷，非營利組織知名度對品牌權益之變異數分析 83 表4-24 NIKE執行非營利組織知名度高之議題相關行銷時，合作對象關連程度之變異數分析 86 表4-25 NIKE執行非營利組織知名度低之議題相關行銷時，合作對象關連程度之變異數分析 88 表4-26 CONVERSE執行非營利組織知名度高之議題相關行銷時，合作對象關連程度對品牌權益之變異數分析 90 表4-27 CONVERSE執行非營利組織知名度低之議題相關行銷時，合作對象關連程度對品牌權益之變異數分析 92 圖目錄 圖1-1研究流程圖 5 圖2-1 Kotler的組織分類圖 19 圖2-2 Henry之非營利組織分類 22 圖2-3 品牌權益構面圖 26 圖2-4 Keller品牌知識構面圖 29 圖2-5 品牌形象構面圖 37 圖3-1 研究架構圖 39

八十年代的台灣社會充斥著一股來自民間的新興社會力，許多關心公共事務的公民，志願組成各種民間公益團體，並採取各種不同的參與行動來爭取權益或改進社會品質。是故，依此民主趨勢，本研究為探討公民參與的理論與實踐面向，則以近年來倡導教育改革的民間公益團體為研究對象，並選取從事教育改革的主要三個參與社群─家長、教育工作者、社會人士的代表團體，為「主婦聯盟教育委員會」、「人本教育基金會」及「四一Ｏ教育改造聯盟」。並藉由此三個團體的個案研究，來探索民間公益團體的公民參與的基礎、目的、途徑、策略、要件與影響等層面，以作為建構本土化的實地理論。本研究對「公民參與」界定為：「公民與公民團體基於對自主權、公民資格的體認，以及對公共利益與公共責任的重視，主動投入其意志、情感、知識與勞力於公共事務的活動中，所採取積極而直接的參與行動。」，而對「民間公益團體」的定義為：「由民間人士志願自發性結社，以實現某種特定的公共利益與公共責任為目的，且充分開放予公眾自由參與的團體。」教育改革類民間公益團體的參與目的，即是欲透過對教育的關心與反省，投身時間與能力於改革整體教育體制與品質，進以促使教育自由化、教材生活化、資源再分配，並且能充分開放給關心教育議題的公民參與。所引用的主要理論基礎為「公民資格」、「志願主義」、「社區主義」及「參與民主理論」，並且依此內涵來分析民間公益團體之公民參與的實踐過程。最後，對民間公益團體與政府方面，提供能助展我國公民參與發展及實踐的十項建議，並展望未來後續的研究，能朝向更本土性、深入面的探究。

企業秉持著取之社會用之社會的觀念，在獲利之後，紛紛地重新定位再出發，積極地熱中出錢贊助、主動發起各項公益活動，甚至專資成立基金會來從事長期性的公益行為。企業如此積極地贊助、參與各項公益活動，不但能履行社會責任，加強企業形象，降低買者道德危機成本，順利為企業行銷活動的推行，達到營利與非營利的雙重目的。 研究以銀行業為主，研究目的在於希望了解顧客對銀行投入企業社會責任的知覺對情感附著與忠誠是否呈現正向影響。由指導教授邱志聖老師所提出的4C架構分析可以得知，就是提高顧客的外顯單位效益成本中的由市場上所創造出來的效益，降低顧客的資訊搜尋成本，讓銀行的品牌知名度提升，並且降低顧客的道德危機成本，強化銀行的品牌形象，讓顧客相信，產生偏好，進而願意接受銀行所提供出來的服務，若銀行能再進一步讓顧客建立心理層面的專屬資產，則可提高銀行顧客的忠誠，進而達到銀行及非營利機構的雙重目的。 由研究的結果顯示，銀行從事公益活動與責任時讓顧客察覺，會顯著正向影響顧客對該行的信任，而信任的提升由結果亦可得知對銀行的情感附著與忠誠亦有正向顯著性的影響。由此可知，顧客對銀行的信任亦可藉由從事企業公益活動與責任來達到，在銀行從事內部控制稽核的同時，外部的公益活動的從事亦可降低顧客對銀行的道德危機成本，再者，本次研究顯示，信任的提升可以顯著提升顧客對銀行的情感報償與承諾。但值得注意的是，信任只是顧客對銀行產生忠誠與情感報償的變數之一，其他顧客所重視的變數等亦是重要變數，不可忽略，亦不要盲目地投入大量公益來增進認同感，因為認同感對最終顧客對銀行的忠誠與情感依附並不顯著，如同前述，在滿足了保健因子後再去追求激勵因子才是顧客對金融服務的忠誠與否的重要考量。

政府社會福利制度無法滿足多樣性的需求，社會福利預算成長亦有限，爰如何結合民間資源從事社會公益事業，為彌補政府資源有限之重要課題。依據行政院主計處「國民經濟動向統計季報」公告各國經濟成長率與平均每人GDP之比較，我國94年經濟成長率4.0%，分別較美國、日本及英國經濟長率3.2%、1.9%及1.9%為高，雖然我國公益信託發展遲緩，惟比較各國公益信託發展時程、公益信託件數與金額，如政府加強宣導，與私部門共同就法制面及實務面研議配套措施，公益信託績效可望顯著成長，致政府社會福利支出得有效移轉至私部門，撙節公部門福利支出預算。 目前有諸多財團法人面臨同質性組織募款競爭，其募款方向朝向研擬遺產、保險、負擔捐贈及公益信託等創新模式，例如：財團法人伊甸社會福利基金會，其亟須專業法律、稅務及實務案例之知識，以瞭解公益信託之設立程序等專業知識。我國信託法業於民國85年1月26日公布施行，嗣於89年公布實施信託業法；惟信託法制完備後，公益信託至今仍未被從事公益活動者廣泛利用，其原因為何，及如何推廣公益信託以提高社會福利水準，均為值得深入探討之課題。我國信託法制主要是參考日本信託法及韓國信託法為研擬草案之藍本，間接參考英美法之相關判例學說，是以，日本、美國、英國公益信託之介紹，亦是本文研究之重要課題。 公益信託與財團法人，均屬為提供一定財產從事社會公益活動而成立者，然其二者適合之型態互異，前者適合純粹以金錢給付為目的之公益；後者則適合直接從事經營事業類型之公益。就捐贈規模而言，前者不受額度限制，後者則受各主管機關規定不同。財團法人制度係屬大陸法制，公益信託制度則屬英美法制，惟二者在公益事業的推展應屬相輔相成之關係。再者，財團法人法源依據為民法，公益信託法源依據為信託法，惟公益信託既係信託之一種，爰解釋公益信託時，自無法由民法之概念加以解釋。綜上，本文擬以信託法為基礎介紹公益信託制度，進而比較公益信託與財團法人制度及稅制之差異及優劣，輔以各國公益信託之運作概況、制度與稅制之比較，提供有心從事公益活動人士一個參考，依其財力及需求選擇公益信託（Charitable Trust）或財團法人型態從事公益活動。 / The governmental system of social welfare can not meet the various demands. The budget growth of social welfare is limited, therefore it is an import issue for the authorities to combine civil resources to engaged public welfare activities. According to the statistics of the Directorate General of Budget, Accounting and Statistics (DGBAS) of Executive Yuan, the GDP growth rate is 4.0% in 1995, higher than America (3.2%), Japan (1.9%) and England (1.9%). Compared with global development of charitable trust, if the authorities strengthen advocating and study complete measures with private departments, the effects of charitable trust will develop obviously. Then the expenditure of social welfare will transfer to private departments successfully, and the governmental budget of social welfare will decline. Many nonprofit organizations are facing the homogeneous organization competition in raising funds. They are digging out and studying innovative ways of raising fund. Such as Eden Social Welfare Foundation, they desire to enrich law, taxes, and case studies to understand the procedure of setting up charitable trust. Trust Law and Trust Business Law had been stipulated and gone into effect in 1996 and 2000 separately, and other tax laws related trust has been put into practice. After completing trust law system, charitable trust had not been adopted popularly up to now. It is worthy to study the reason and to improve charitable trust so as to enhance social welfare criteria. Our trust law system refers to the trust law of Japan and Korea. It is related to American and England trust law systems indirectly. Therefore, it is an important issue to introduce the trust law of Japan, America, and England. Charitable trust and nonprofit organization are established by supplying certain property to engage in public welfare activities. The former is suitable for public welfare to sponsor money and not limited by amount; the latter is suitable for operating public welfare activities and amount is limited by different authorities. The nonprofit organization is continental system, and the charitable trust is common law. The former is resourced from the Civil Law; the latter is resourced from the Trust Law. We can’t explain the charitable trust by the Civil Law concept because the charitable trust belongs to trust. In short, I would like to introduce the system of charitable trust on the basis of the Trust Law, and compare the systems and taxation between charitable trust and nonprofit organizations. Moreover, it is essential to compare the operation, system, taxation globally. So as to provide thinking people some references to measure their financial resources and demand to do public welfare activities.