我國大型文教基金會財務運作之研究   免費試閱

A Study of the Financial Operations of Large-Scale Educational Foundations in Taiwan

本研究選取54家教育部主管之大型文教基金會，透過描述統計及團體焦點座談，分析其財務結構及不同類型文教基金會財務運作之差異，並探討其社會企業化之趨勢。本研究結果顯示，大型文教基金會以企業型居多，其銷售貨物或勞務收入逐年成長，37%的大型文教基金會之社會企業化收入高於50%，以企業型基金會的社會企業化程度最高；宗教型基金會仍以捐款為主要收入來源；文教基金會2010～2012年之投資收益均有漸增之趨勢；補助及利息占總收入之比率平均未達3%，已非大型文教基金會主要收入來源；文教基金會公開財務資訊之情形不足，基金會自律之責信度有待提升。最後，研究者提出應主動公開財務資訊、擴增自主財源、發展策略聯盟及建立夥伴關係之相關建議。

The present study used the descriptive statistics and the focal group interviews to analyze, in the 54 large-scale educational foundations supervised by the Ministry of Education of Taiwan, their financial make-up as well as the differences in the financial operations of the different types of foundations. In addition, the present study discussed the tendency of the social enterprises. The main findings of this research are as follows: The enterprise-type of foundation outnumbers and outperforms the other types of foundations, with its sales revenue and labor service revenue increasing year by year. About 37% of the large-scale foundations have more than half of their annual income from social enterprise. The enterprise-type foundations have the highest degree of mixing social enterprise. The religion-type foundations still rely on donations as their main source of income. In 2010-2012, educational foundations, including both enterprise-type and religion-type, had increasing gains from investment. Government subsidy and earned interest are no longer the main sources of income for large-scale educational foundations as they account for less than 3% of annual revenues. Few educational foundations disclose their financial information; accountability of the foundations needs to be increased. In conclusion, the study proposed that educational foundations should disclose their financial information properly, tap new sources of revenues, develop strategic alliance, and establish partnership.