長期以來，國內非營利組織的運作經費大多來自於社會大眾的捐款，然而透明度不足，捐款是否善用及管理是否妥當等責信上的質疑，一直困擾者非營利組織。針對此一現象，研究者嘗試引營利組織中為解決代理問題和資訊不對稱等問題之「治理」概念，並以「治理」之□石—內部控制做為研究的焦點，進行探索性研究，了解國內非營利組織在組織運作上的內部控制制度，包括控制環境、風險評估、控制活動、資訊與溝通及監督等部份的概況。
本研究以立意取樣的方式，以台北市四個地方性婦女福利基金會為研究對象，並以個別訪談的方式邀請基金會的主要管理者參與研究資料的收集工作。本研究除了呈現受訪基金會和受訪者的基本資料、內控觀點外，還分析受訪基金會的內控風險。最後，研究者歸納出受訪基金會在資源募款、制度設計、透明度和監督上的風險，並據此提出討論和建議。 / The funding of domestic nonprofit organizations has mainly come from the donation of the public for quite a long time, however, due to the lake of transparency, the doubt of whether the donation is properly used and well controlled is always bothering the nonprofit organization executives.
Awaring of this problem, the researcher try to bring the governance concept which is used to solve the agency problem and asymmetric information in profit-seeking organizations into the research and focus the research on internal control of nonprofit organization. The exploring research is to understand the domestic nonprofit organization internal control system in organization operation, including the general situation of control environment, risk assessment, control activities, information and communication, and monitor.
This research is done through purposeful sampling and on four regional woman welfare foundations located in Taipei. The researcher invites the executives of these foundations individually to join the project and data are collected from them. In the report, there are the basic data about those selected foundations and the executives viewpoints on internal control and the researcher’s analyses can also be found. The analyses are on risk and other aspect of the selected foundations. The research is concluded with a discussion on the risk of fund raising action, system design, transparency and supervision, the researcher’s suggestions also present in the report.
Key word： nonprofit organization, governance, internal control
| Identifer | oai:union.ndltd.org:CHENGCHI/G0091932018 |
| Creators | 沈慶鴻, Shen, Ching Hung |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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