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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/98008


    Title: 我國災後勸募規範之法制發展與運作實況——以莫拉克風災後全國性勸募活動為例之法實證研究
    Other Titles: The Legislation and Practice of "Post-disaster Charity Fundraising Act" in Taiwan: The Empirical Legal Study from Nationwide Fundraising Activities after Typhoon Morakot
    Authors: 陳竹上;謝志誠;傅從喜;林萬億
    Chen, Jwu-Shang;Fu, Tsung-His;Lin, Wan-I;Shieh, Jyh-Cherng
    Keywords: 法實證研究;公益勸募條例;莫拉克風災;申請許可制;財團法人;公益性社團法人;救災能力;勸募活動必要支出;資訊公開;會計作業準則
    Empirical Legal Studies;Charity Fundraising Act;Typhoon Morakot;Application and Permit System;Corporate Bodies;Corporation with a Social Welfare Character;Rescue Ability;Necessary Expenditure;Information Disclosure;Accounting Guidelines
    Date: 2012-10
    Issue Date: 2016-06-17 16:08:26 (UTC+8)
    Abstract: 發生於二○○九年八月之莫拉克風災,是公益勸募條例施行後首度面臨之大型災害,各界踴躍捐輸之情一如九二一震災,十年前災後募款引發之疑慮及期待,是否因法律制定而獲得解決及兌現?本文藉由立法院議事紀錄之彙整,呈現該條例制度選擇之軌跡,並以八八災後全國性勸募活動為例,呈現該條例之適用實況及執行困境,重要發現包括:一、勸募團體資格限制導致莫拉克災後發起勸募之團體明顯少於九二一震災,三十一個全國性勸募團體以社會福利及宗教性質居多;二、法制上雖採事前申請及許可制,但國內救災並未要求募款團體須具備相關經驗,亟待平時加強災害應變及重建能力之培植;三、我國災後勸募呈現大者恆大之集中趨勢,各勸募團體間及災後、平時勸募間之雙重排擠效應不容小覷;四、勸募活動必要支出雖已有所規範,但就轉捐規範、資訊公開及非營利組織會計作業準則之建立則仍亟待加強。
    Typhoon Morakot, which occurred in August 2009 in Taiwan, was the first large-scale disaster after the enforcement of the “Charity Fundraising Act.” Enthusiastic donations from members of Taiwan society were just like those made in the wake of the 921 Earthquake in 1999. Have the concerns and expectations of fundraising been resolved and achieved because of the enactment of the “Charity Fundraising Act”? This paper attempts to reveal the policy choice trajectory and to present the practical applications of the “Charity Fundraising Act” by compiling relevant legislative procedure records and nationwide fundraising activity documents after Typhoon Morakot. Some important discoveries include: (1) There were 31 nationwide non-governmental fundraising groups after Typhoon Morakot, substantially less than the 225 nongovernmental fundraising groups after the 921 Earthquake due to the new regulation about the qualification of fund raising groups. (2) Fundraising activities are now restricted to the “prior application and permit system,” but rescue and reconstruction experience are not required to apply for post-disaster fundraising. It is of urgency for the government to reinforce the ability to adjust to stricken situations and to cultivate the capacity of reconstruction. (3) In Taiwan, post-disaster fundraising is much apparently the continuance of the central tendency of the bigger the stronger after the 921 Earthquake. What should never be underestimated is the crowding-out effect between post-disaster fundraising and ordinary fundraising, and among the fundraising groups. Respecting the continuity of this tendency, we suggest that large fundraising groups should regulate the complete planning of relief, relocation, and reconstruction. The activity of fundraising demands actively that all relevant information should be accessible and completely known to the public. It is also possible to consider adopting a hierarchy management whose accountability would be in the light of fundraising contribution. (4) Although the maximum of necessary expenditure for fundraising is now statutorily regulated, it still remains to intensify the behavior of donation, to implement the disclosure of information, and to institute (!) the accounting guidelines of non-profit organizations.
    Relation: 法學評論, 129,301-380頁
    Chengchi law review
    Data Type: article
    Appears in Collections:[法學評論 TSSCI] 期刊論文

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