頁籤選單縮合
題名 | 公設財團法人之管理與改制之可行性分析=The Legal Study on the Management of State-Extablished Non-Profit Organization and the Feasibility of Regulatory Reform |
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作者 | 吳美儀; Wu, Mei-yi; |
期刊 | 世新法學 |
出版日期 | 20050000 |
卷期 | 2 民94 |
頁次 | 頁29-66 |
分類號 | 584.116 |
語文 | chi |
關鍵詞 | 非營利組織; 公設財團法人; 財團法人內部控管; 行政法人有責性與透明度; State-established; Non-profit; Organization; Government corporation; Corporate governance; |
中文摘要 | 立法院於去年(93年)6月11日三日讀通過「中央行政機關組織基準法」,其附帶決議第5點規定:「請行政院研究發展考核委員會及行政院人事行政局全面清查所有由政府出資或捐助之財團法人,如其能自勿盈虧者,應朝向民營化組織型態轉型;如無法自勿盈虧者,應予裁撤:其餘如能轉型為行政法人者,應予轉型。」此項決議似乎將財團法人之設立目的乃以公益為目的,與以追求股東利益最大化為目的之公司企業等同視之,在轉型依據未臻明確之狀況下,是否適宜驟然將公設財團法人劃分屬於性質目的孓然殊異之行政法人與民營公司,理論上不無可議。本文以為,財團法人能否存續,應以其內部編制及配置效率是否適當,並由其年度績效考核觀察其業務目的是否已達捐助目的為檢視標準,而非以財團法人年度收支餘絀結果,亦即所謂「盈餘多寡」為財團法人「能否自勿盈虧」之唯一依據;公設財團法人仍有存在之必要,卻無法自負盈虧者,如改制為行政法人,則顯然將較維持財團法人現狀,更形僵硬,而不能提升效率,因此,本文認為若公設財團法人有其行政任務之存在必要者,不宜改制為行政法人,而應維持財團法人之現狀,以保有其組織及營運上彈性之目的。但就其管理及監督而言,則可於通過財團法人法之立法後,增加其規範之密度,達成合理管理之目的。至於公設財團法人之營運已有與市場經濟活動提供相同服務,且使用者專注依賴該財團法人提供服務的程度低者,則建議該財團法人改制為公司組織。 |
英文摘要 | The purpose of this article is to suggest that the administrative monitoring and the direction and the direction of reform on the state-established non-profit organization shall be based on allocation efficiency of internal resource and the achievement of operation for the establishment proposes. The returns and revenue of the organization shall not be used to decide the performance of the organization. To decide whether the stat-established non-profit organization is to be transformed into the government corporation shall be determined by the situation if the non-profit organization has fulfilled its establishment purpose. This article also argues that the form of a non-profit organization is more flexible than that of the government corporation in terms of short of red-taped regulations. As to the non-profit organization which has operated as a business, the article argues that such organization shall be dissolved or transformed into a regular for-profit corporation. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。