聯合勸募補助影響因素之實證研究

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题名:	聯合勸募補助影響因素之實證研究
其它题名:	An Empirical Study on the Determinants of United Way Subsidy
作者:	賴品君 LAI,PIN-CHUN
贡献者:	許恩得 HSU, EN-TE 會計學系
关键词:	聯合勸募;非營利組織;補助因素 United Way;Non-Profit Organization;Determinants of subsidy
日期:	2016
上传时间:	2017-07-17T03:42:54Z (UTC)
摘要:	國內非營利組織主要經費來源為捐贈收入、補助收入。然而，非營利組織有可能會碰到捐款、資金取得不易、組織規劃策略能力不足、人力不足等阻礙組織發展的問題；亦有可能會因為所在地區不同，而在資源上的取得也有所不同。種種的問題均會導致資源匱乏的組織無力維持、發展有限。而聯合勸募身為社會福利資源仲介組織，其如何在資源有限的情況下，將資源合理的分配便是一重要課題。本研究以聯合勸募補助的供給與需求面來探討聯合勸募補助非營利組織的影響因素及聯合勸募理監事會的更換對非營利組織補助的影響。實證結果顯示，非營利組織的業務收入與聯合勸募補助呈負向關係、上期補助與聯合勸募補助呈正向關係；而理監事的改選會影響聯合勸募對非營利組織之補助考量。本研究的管理意涵為，由於組織的業務收入與上期補助會影響聯合勸募補助，因此申請補助的非營利組織可以專注且提升組織原本所擅長的服務項目；而受過補助的組織可以繼續保有原本的服務品質。另外，聯合勸募理監事會的改選會影響對非營利組織補助的考量，因此建議聯合勸募應慎重的選任理監事。 Non-Profit Organizations' main source of funding are donation income and subsidies. However, it may occurs to organizations that they have difficulty to receive donations, and lack of planning. Furthermore, organizations obtain resource vary with different region These problems make organization unable to operate, and plague organizational development. Thus, as an intermediary of social welfare resource, how do United Way proper distribute the resources in the case of limited resources. This study focuses on supply and demand of United Way subsidy, and to discuss the determinants of United Way subsidy and the impact of United Way changing board director on Non-Profit Organizations subsidies. The result shows that there is a negative relationship between commercial income and United Way subsidy and the organization which was subsidized by United Way last year is positive associate with United Way subsidy. Also, the board directors re-election do affect the determinants of United Way subsidy. The managerial implication of this study are as following, Non-Profit Organizations should focus on their original service items. And, United Way should elect board directors prudently.
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