非營利組織產業化之析探:以喜憨兒基金會為例

The Analysis of Commercializing Nonprofit Organizations: A Case Study of Children Are Us Foundation

近年來，台灣非營利組織相關議題的研究，已受到學術界與實務界人士的重視。然而，由於經濟不景氣和低利率的衝擊，造成非營利組織捐款的減少、經營發展產生困境，因此，如何透過產業化的策略，促進非營利組織的永續發展是本研究的核心。但是，非營利組織產業化過程是否會與本身的使命有所衝突，產生「使命置移」危機和「營利組織的偽裝」危機，本研究提出強化非營利組織的使命，以及重視產業化運作過程的透明化與正當性因應。另外，以喜憨兒基金會的產業化作為個案探討，而其產業化運作型態包括社會企業暨產業化業務、專案契約競爭，以及捐款收入（與企業互動）等，從喜憨兒基金會的努力過程且獲得社會大眾肯定而言，可說是非營利組織產業化的範例。

Although nonprofit organizations and the related topics have been an important issue to the academics and professionals in recent years, the economic recession and low interest rate had not only decreased the donation to NPO but also affected the development of NPO. Therefore, how to facilitate the continuous development of NPOs through strategies of commercialization is the core of this research. However, will enterprising nonprofit organizations conflict with their mission, causing crises in "mission drifting" and "for-profit in disguise"? This research suggested two solutions for NPOs during their commercialization: strengthening NPOs' mission statement and emphasizing transparency and rational reaction during the processes. For instance, the operation activities during Children Are Us Foundation's commercialization processes include social enterprise and obtaining income from commercial activities, competing project funds, donation of interacting with businesses, etc. From the efforts they have devoted and the supports and affirmation they have obtained from our society, Children Are Us Foundation is indeed an example of NPOs' commercialization