首頁 / 雜誌 / 第三部門學刊 / 201103 (15期) / 基金會財務資訊揭露及其管理責信度:兩岸個案比較
  • 出版單位:第三部門學刊編輯委員會
中文篇名

基金會財務資訊揭露及其管理責信度:兩岸個案比較

英文篇名

Financial Information Disclosure and Management Accountability in Nonprofit Foundations: A Comparative Study of Cross-Strait Cases

作者

孟一文李怡潁黃德舜

中文摘要

建立有效的資訊揭露機制,並提高資訊透明度,是提升非營利組織責信度和持續發展的重要途徑。本文選擇海峽兩岸各一家已公告三年以上財務資訊的基金會,即中國老齡事業發展基金會(簡稱中國老齡)及弘道老人福利基金會(簡稱弘道),進行財務資訊揭露及其管理責信度之分析。研究結果包括:一、兩個基金會皆有良好的財務透明性,其中以弘道有較佳的資訊揭露及管理責信度;二、海峽兩岸對淨資產會計科目規範有相當的差異性,且立法精神在臺灣地區是偏向自主管理,中國大陸地區是規範性管理;中國老齡的財務報表有呈現募款費用科目,有助於了解基金會的募款績效;弘道的財務報表有呈現不同收入來源資訊,有助於關係人了解其策略發展;三、中國大陸地區對基金會之財務報表資訊,統一規範會計科目及格式,並要求必要的資訊揭露,尤其在淨資產中限制基金及長短期證券投資的揭露,從責信度的角度來看,這是進步且必要的措施,有助於基金會的良性發展。

英文摘要

To build up an efficient information disclosure mechanism and to maximize transparency are ways of increasing accountability and sustainability for nonprofit organizations. This research choose Hon Dao Senior Citizen’s Welfare Foundation in Taiwan (hereinafter referred to as Hon Dao) and China Ageing Development Foundation in China (hereinafter, China Ageing) for a comparative study on their financial data in attempt to provide some practical insights for other foundations and government policy-making. Our results show that: 1. Both Foundations provide financial transparency in their accounting practices, yet Hon Dao has shown better information disclosure and management accountability. 2. Government regulations on net assets accounting items across-strait show some differences. In general, policies in Taiwan give higher level of flexibility and stress more on self-regulation, while in China, regulations are more definitive. Financial statements of China Ageing provided information on fund-raising expenses, which help stakeholders to know its fund-raising performance; while Hon Dao listed its various revenue resources, provide outsiders with deeper understanding of its strategic development. 3. In Mainland China, government requires more accounting items preparation and information disclosure especially on restricted funds accounting and stock investment reporting. From the accountability point of view, these are more advanced and essential measures for the sustainable development of nonprofit foundations.

關鍵詞

財務資訊揭露管理責信度財務透明性基金會financial information disclosuremanagement accountabilityfinancial transparencyfoundation

刊名

第三部門學刊

期數

201103 (15期)

起訖頁

59-79

出版單位

第三部門學刊編輯委員會

上一篇

實效社區治理模式之探討:以鳳山社區大學防治登革熱為例

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非營利組織轉型服務成功經驗之研究:以喜樂保育院為例