The Study on the Financial Accountability of Government Funded Nonprofit Organizations

• Main Authors: Cheng, Huey-Wen, 鄭惠文
• Other Authors: Chang, Su-Ming
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/71041038662407520957

博士 === 國立臺北大學 === 公共行政暨政策學系 === 100 === Government Funded Nonprofit Organizations (GFNPOs) are typically established by some government agencies to serve the citizenry as a whole through targeting the needs of particular public policies or fulfilling specific administrative functions. Over half a century of history, GFNPOs play an important role to facilitate the social development in Taiwan. However, these organizations, mostly governed by the private law, have been criticized for the lack of accountability to their constituencies in recent years due to the disputes over those issues of board seats, personnel patronage, property disposition, and so forth. GFNPOs, as one type of hybrid organizations with both public and private sector characteristics, sometimes reveal the nature of conflict with democratic responsibility of the politics and thus rely on establishing the mechanism for managing accountability. To secure GFNPOs in fulfilling their public responsibilities, the main research goal of this study is to build a mechanism of financial accountability with a tight linkage between mission statement and management results, based on the accountability theory and governance practices. After examining the theoretical framework, improvement suggestions and management incentives can be hopefully found to strengthen the mechanism of financial accountability for GFNPOs. Furthermore, to explore the practice of grading management, this study also applies the theoretical framework of financial accountability to analyze the typology of GFNPOs by using two indicators of management intensity and performance result. Finally, the research result indicates that GFNPOs can be divided into four categories of "strick management with good result", "strick management with poor result", "loose management with good result" and "loose management with poor result". While falling in the category of "strick management with good result", the GFNPO has to accept the high intensity of inspection by the authorities. On the contrary, there is no need for the GFNPO falling in the category of "loose management with poor result" to accept the high intensity of inspection by the authorities. But, for those who fall in the category of "loose management with good result" or "strick management with poor result", have to negotiate the acceptable inspection approach and intensity with the authorities according to the establishment by law, resource dependence, development direction and the degree of control. This move will be expected to induce GFNPOs to take the actions and improve their financial accountability.