台灣非營利組織公益自律機制之建立

Philanthropic Self-regulation of the Non-profit Organizations in Taiwan

非營利組織的核心架構在於「公益使命」，它是非營利組織的動力基礎，因此我們常稱呼非營利組織為「公益組織」，稱非營利組織投入的服務工作與活動為「公益活動」，更可突顯出一般社會大眾對於非營利組織抱有很高的期待，同時也會用更高的道德標準來檢視非營利組織（馮燕，2001）。雖然一般社會大眾對於非營利組織多半持正面肯定的態度，但是近幾年來也發生過一些弊案，使得愈來愈多的人開始關心非營利組織「公共性」與「責信度」的議題。而其中有關非營利組織「公共性」的強調，多半是擔心非營利組織成為個人或其他利益團體的藏私工具；對於「責信度」的考量多半是來自憂慮社會資源遭到濫用。一旦非營利組織喪失「公共性」與「責信度」，便喪失了社會的合法性，即等於失去了生存的根基。本文即欲從非營利組織的公共性出發，以責信度與公信力維護的角度來界定公益倫理，進而引用實證資料，闡述公益團體負責人認同以他律法規及自律約束互動的過程，來建立公益倫理的狀況，最後並落實在台灣如何建立公益自律機制的討論。

The philanthropic mission is the core and action base of non-profit organizations. By referring NPO as the philanthropics, the public in general holds high expectation toward the NPO sector which should be observing a high standard of professional ethics. The NPO's public nature and accountability issues are brought out by concerned citizens and scholars lately in Taiwan. It is important to enhance NPO sector's social credibility and legitimacy for attracting social resources. This paper thus starts with the discussion of NPO's public nature and accountability, then defining philanthropic ethics by accountability and credibility standards. Furthermore, empirical data are used to describe how NPO professional viewed the process of regulation and self-regulation. Finally, how to establish NPO sector's philanthropic self-regulation mechanism in Taiwan is discussed.