論促進我國非營利組織發展的法制化

A Study on the Legalization for Promoting Nonprofit Organizations in Taiwan

現代政府的主要職能是分配公共資源與管制社會活動，以達成公私部門政治意識型態的統合以及經濟利益的一致。由於政府運作隱含了權威性的從屬意涵，與由非營利組織為主體的公民社會運作是基於信任平等的網絡關係明顯不同，兩者的使命與目標也有差異，所以，兩者之間的夥伴關係將根據系絡因素而做多種策略性的考量，而難以發展出穩定的互動模式。因此，由政府主導非營利組織各種形式的法制化，其手段可能不外是主管機關利用行政手段加強對於非營利組織的管制，甚至是深化了政府對於非營利組織的變相剝削。基於台灣的歷史脈絡與政經結構的系絡特性，長期以來，非營利組織在政府高度監督控制之中崎嶇發展，非營利組織所代表的少數族群、弱勢團體與非主流價值的意識型態與經濟利益遭受壓制與扭曲。在此一系絡特性之下，台灣的非營利組織要無條件地接受政府之「促進發展」的相關優惠，似乎緣木求魚，甚至法制化還可能使非營利組織陷入更嚴峻的行政枷鎖，因此，本文認為與其期盼政府提供資源，但承受由此衍生的問題與代價，不如重新思考非營利組織與政府之間互動的制度環境，釐清兩者互動制度性安排之中彼此的定位，共同促成優質制度環境的形成與運作，以促進非營利組織的自主性與專業性，方是促進我國公民社會健全發展的根本之道。

The main functions of a modern government are the distribution of public resources and the regulation of social activities, in order to achieve the integration of political ideology between the public and private sector, and the uniformity of economic benefit, because the operation of the government implies the meaning of authority, this is quite different from the operation of a civil society, which is mainly operated by nonprofit organizations (NPO) and on the basis of equality and trust, the missions and targets of the two are also different. Therefore, the partnership between the two, due to many strategic considerations, is very hard to develop a stable and mutual interactive relationship. So, the legalization of NPO as initiated by the government, the many measures taken by the government could include the more strict regulation of NPO through administrative measure by the department in charge, or the face off exploitations of NPO by the government. Due to the special historical background and political-economic context of Taiwan, NPO usually had abnormal development under the long-term supervision and control by the government, NPO, which represents minor ethnic groups, disadvantaged groups and non main-stream ideological groups, always faces suppression or distortion, under this context, it is impossible for the NPO in Taiwan to receive the "promotion" related preferential treatment by the government unconditionally. The NPO would be under more strict regulation by the government even after legalization of NPO, therefore, as indicated by this paper, it is better to reconsider the institutional environment between NPO and the government, to clarify the relative position between the NPO and the government in order to create a better institutional environment and its operation, than to receive the resources from the government and face the problems and pay the price for it. All of these would result in the independence and professionalism of the NPO, and this is also the right way to promote the civil society in Taiwan.