非營利中介組織治理之研究:兩岸三地六個個案的跨域觀察

A Comparative Study of Governance for the Nonprofit Intermediary Organizations in Taiwan, Hong Kong, and Mainland China: A Nonprofit-BSC Perspective

本研究主要是以治理架構探討兩岸三地六個非營利中介組織之治理問題，及其有何發展上的瓶頸？本研究治理架構係參酌衡量公司治理績效最常用的平衡計分卡，並加以修正，以建構適用於非營利平衡計分卡的治理評估模式。本研究首先澄清非營利中介組織的概念，然後介紹美、英兩國非營利中介組織的運作經驗，最後再分別深度訪談位於台灣、中國大陸與香港六個著名的非營利組織個案，以探討治理問題。

The purpose of this paper is to analyze six intermediary organizations in Taiwan, Hong Kong, and Mainland China based upon governance perspective. The governance framework, nonprofit BSC, is adapted from balanced score card (BSC) which is commonly employed in private sector. Research method is based upon in-depth interview; representatives of six nonprofit organizations are intensively interviewed within one and half hours. The paper begins with clarifying the concept of "intermediary" nonprofit organizations. Then, a comparative framework and description of these organizations are illustrated on the basis of in-depth interview. The paper concludes that intermediary nonprofit organizations have to cope with four problems: customers, financial, missionary and structural dimension, in order to survive in the society.