| Abstract: | 本研究利用德爾菲(Delphi)法,諮詢並整合18位學者專家、主管官員及實務工作者對提升非營利組織責任及透明度之意見,研究之問題主要包括我國非營利組織及透明度之現況及改進之道,負責任之對象與履行,責任報告之內容,與報告之編製等。研究結果顯示我國非營利組織之責任及透明度非常不足,亟待提升,而「未強制公開非營利組織之活動與財務資訊」及「未規定應公開之內容」為其主因,故未來改善之道亦應從資訊公開著手。其次,未規定非營利組織之報告編製準則,導致各非營利組織編製報告不能忠實表達實際情況或相互比較亦為非營利組織責任及透明度不足之重要原因,故要求非營利組織公開資訊之同時,亦應制定完善之資訊編制準則。研究結果亦包括非營利組織哪些資料應公開,哪些資料不宜公開,報告之提供對象、審核及編制依據之看法,值得相關單位參考,並供未來繼續研究之基礎。
This study employees the Delphi method to create a consensus of a panel`s opinion on the promotion of nonprofits` accountability and transparency. The panel consists of 4 nonprofit`s researchers, 5 accounting experts, 5 nonprofit`s executives, and 4 nonprofit-related government officers. The issues discussed include the state of and the way to promote nonprofits` accountability and transparency in Taiwan, who and how should the nonprofits account for, the content of nonprofits` reports, and the establishment of accounting standards for nonprofits. The results show that nonprofits in Taiwan are lack of accountability and transparency, and the best way to promote their accountability and transparency is to force them disclose the financial and operating activities. The establishment of accounting standards for nonprofits is important for the reliability and comparability of nonprofits` external reports, and hence is important for the promotion of accountability and transparency. The results also include the information that should be and should not be disclosed in the external reports, the people nonprofits should report to, the inspection procedure of external reports, and the establishment of accounting standards, etc. |
