從募款策略的理性選擇析探台灣公益勸募制度

The Analysis of Rational Choice Institutionalism of Charity Fundraising Systems in Taiwan

台灣在2006年5月17日公布公益勸募條例，顯示政府對於公益勸募制度的法制化建構日加重視；但台灣的公益勸募活動，時常面臨大眾的質疑與爭議，就完備性來看，公益勸募制度仍須修正。本研究以新制度主義觀點的理性選擇制度主義，探討其與公益勸募制度的交互影響關係。研究發現：在利己面向強調企業節稅與增加曝光度、利他面向重視特定議題的募款平台和公益勸募協助機構發展，而社會交換面向則強調企業善盡社會責任與NPO獲取資源，以及資源排擠的困境和培養長期理性的捐款者。至於全國性財團法人與社團法人對《公益勸募條例》有較清楚的認知；地區性的非營利組織對於有效地從事募款規範認為較為重要，且對「自律」有高度的要求。其次，由於非營利組織屬性的差異，將導致相異的行事風格與瓶頸，以及議題性募款僅能激發大眾的短暫熱情，而募款的永續經營仍有賴大眾長期的小額捐款。

Since the establishment of the Law of Charity Fundraising on the 17th of May, 2006, the government in Taiwan has been placing a high value on the legalization of charity fundraising systems. However, the events of charity fundraising in Taiwan are usually questioned and disputed by the public. Hence the charity fundraising systems need to be revised to make them complete. Through Rational Choice Institutionalism, a study of New Institutionalism. The findings of the research are: In the self-interest-oriented emphasis on corporate tax savings associated with increased exposure, attention to specific issues facing altruistic fundraising charity fundraising platform and development assistance agencies, and social exchange for the emphasis on corporate social responsibility and fulfill NPO access to resources, and the resources and the plight of marginalized cultivation of long-term rational donors. As for National corporations and associations have a clearer understanding of the Law of Charity Fundraising; Local nonprofit organizations have better knowledge to raise funds effectively and highly require 'self-discipline' of themselves. The diversity between the attributes of nonprofits will lead to different ways of management and difficulties. As well as Fundraising of certain causes can only arouse a short period of public enthusiasm. The long run of fundraising still depends on donations in small amounts in the long term.