台灣前50大基金會發展生態分析

The Ecological Trans formation of Top 50 Non-Profit Foundations in Taiwan

近數年來，台灣非營利組織(Non-profit Organization, NPO)蓬勃發展，尤其是各種類型的基金會，不但數量激增，在觀念與經營管理方面，也有很大的進步。但台灣基金會的發展歷程，卻少有完整的紀錄分析，直到1991年在喜瑪拉雅研究發展基金會的努力下，才開始有較系統性的紀錄分析，然而這些記錄資料僅呈現某一時點的發展現象，並無法呈現橫亙長時期的發展變化現象。因此本研究藉由喜瑪拉雅研究發展基金會歷年所出版的台灣基金會名錄中的次級資料，以質化研究的方式，進行縱斷面的分析，並以基金會的「目標類型」、「規模指標」等因素，比較分析2001、1996、1991年台灣前50大基金會發展的變化狀況，以及以基金會的「活力指標—產出數額」、「活力指標—產出比率」兩因素，比較分析2000、1999、1998年台灣前50大基金會中經費支出的變化狀況，以窺探台灣近十年來基金會發展生態的變化情形。結果顯示，台灣前50大基金會的發展動態軌跡，不論在「規模」與「活力」指標上，整體上皆呈現成長的現象。在「規模指標」上是大幅逐步的成長，其中以「文化教育」類的基金會成長最大。而「活力指標」上，近三年的年度總經費支出，每年將近以10億元的金額逐年成長中，其中以「社會慈善」類的基金會成長最大。

The non-profit organizations sector in Taiwan has flourished in recent years. All kinds of foundations not only have increased in number, but also involved more sophisticated management practices and activities. But there were few integrated and systematic records and analysis until the Himalaya Foundation did in 1991. The existing data only presented the phenomenon at one particular time spot, so it can’t interpret the organizational ecological transformation in the longitudinal viewpoint. This study adopted to longitudinally analyze the secondary data presented in the Directory of the Top 200 Foundations in Taiwan(1991), the Directory of the Top 300 Foundations in Taiwan(1996), and the Directory of the Top 500 Foundations in Taiwan(2001) developed by the Himalaya Foundation. To investigate the ecological transformation of foundations in Taiwan in recent 10 years, this study compared the status and conditions of top 50 foundations in Taiwan between 2001, 1996, and 1991 in three factors: the types of mission and objective, the index of scale, and the index of vitality. The results showed that the index of scale and the index of vitality were increasing comprehensively. The index of scale had increased rapidly, especially in the category of cultural and educational foundations. And the yearly total expenditure(the index of vitality) had the growth scale of nearly NT 10 billion each year in recent three years, especially in the category of charity and welfare foundations.