慈善基金會的社會意義

Social Functions of Philanthropic Foundations

慈善基金會是非營利部門的一部份，由於其特殊性已引發許多學者的興趣，甚至開始有跨國的比較研究。一般而言，慈善基金會基金會可分為社區型基金會、企業型基金 會、家族型基金會、獨立型基金會、操作型基金會、公共基金會、及國際贊助型基金會等類型。慈善基金會的主要社會功能包括：培養與發展公民精神與社會價值、創造社會資本、提昇民主政治的品質、改善社會問題、和創新服務與社會倡導、社會教育等。我國的慈善基金會在培養公民精神、維繫與發展社會價值、創造社會資本、提昇民主政治品質、和社會倡導等方面均未發揮積極的功能。這和我國的慈善基金會管理型式大都屬於餽贈者與行政取向的基金會，而創業型基金會卻很少有關。未來我國慈善基金會的發展應重新再思考慈善基金會的定位，鼓勵創新服務、創造社會資本、與社會倡導，且應多關注多元化議題，管理方式則可考慮採用創業型管理。

The philanthropic foundation is a distinctive nonprofit organization that urges academic interesting. The cross-national comparative studies are increasing in the recent years. There are several types of foundation, including community foundations, corporate foundations, family foundations, independent foundations, operating foundations, public foundation, and international grant-makers. Philanthropic foundations have played a central role in development of citizenship, creation of social capital, promotion of democracy, service innovation, social advocacy, and social education in the developed countries. However, philanthropic foundations in Taiwan seldom contribute to these functions mentioned above except service innovation. The major reason could be the model of management, because most philanthropic foundations in Taiwan adopt the gift-giver and administrative approach. In the near future, the legal status of philanthropic foundations should be redefined. Foundations should pay more attention on issues of innovation, social capital, social advocacy, and diversity. The entrepreneurial management model is highly recommended.