2017 公益部門大事:婦聯會簽署行政契約備忘錄、聰明公益資訊平臺啟用

2017 公益部門大事:婦聯會簽署行政契約備忘錄、聰明公益資訊平臺啟用

2017 年,臺灣公益部門困境未見改善:整體經濟發展仍深陷泥淖、世代差異在捐款與工作場域逐漸發酵、網路資訊的快速流轉,再加上政府採購服務價格偏低、勞動意識抬頭,NPO 運作愈形艱難。而在這諸多現象的背後,始終無法與時俱進的治理環境才是真正的問題根源。

婦聯會與內政部簽署行政契約備忘錄

因勞軍捐及資產問題持續受到批評的中華民國婦女聯合會(以下簡稱「婦聯會」),去年底與內政部簽下「行政契約協商備忘錄」,我認為是 2017 年最重要的事件。契約備忘錄內容包括婦聯會 90% 資產捐回國庫、相關公益組織合併,改組後 1/3 董事席次由政府指派等。雖然事件似乎尚未落幕、也有批評認為未竟全功,但超過 300 億元的規模本就影響重大,更值得思考的是所拉出的幾個軸線。

首先,對治理環境的想像究竟為何?爭議事件發生或某些組織被指認時,公眾或主管機關便容易傾向於立竿見影、想當然爾的手段。例如政府指派理監事直接介入運作,代表的是「既然原本管不好那就直接到組織裡管更多」的思維,婦聯會的行政契約備忘錄即是如此。名為轉型一般公益組織,理監事會卻無法完全自治,需受官派代表「監管」,等同將婦聯會劃出一般公益組織之外,不能說沒有懲罰的意味。

中華民國婦女聯合會總部「美齡樓」。圖/Solomon203 @ wikimedia

然而,政府介入組織運作是否就有實效?紅十字會殷鑑不遠。紅十字會的理監事會,一直以來政府就派任有 7 名理事及 3 名監事(監事分別來自財政部、行政院主計處及審計部,可說囊括了臺灣最會查帳的公務機關)。這樣的管理密度下,大眾對紅十字會的信任依然無法確保,可見光靠安插席次、增強直接控制解決不了信任問題,甚至更加深了酬庸疑慮。當然,這也代表著公眾對於政府的治理能力缺乏信心。

微妙的是,在未有其他新的具體管理措施下,內政部已推動廢除了紅十字會專法、失去派任理監事的法源依據,紅十字會即將回歸人民團體自治。(參考:紅十字會法,廢了就萬事太平?)與婦聯會對照看來相互矛盾的治理原則令人困惑,也對主管機關是否存在「有效的一致性治理原則」不無懷疑。

圖片來源/中華民國紅十字會粉絲團

其次,父權式監管是否同時也壓縮公民社會的空間?新政府上臺後訴求轉型正義,不但廢除紅十字會專法,不當黨產條例更直指歴史遺緒下各個國民黨「附隨組織」。隨著這波運作及民氣,過去長年不變的公益部門治理環境被大力翻攪,《人民團體法》修正及《財團法人法》草案重新提上議程。然而看似樂觀的發展,細節處仍需推敲,例如現今氛圍下的公權力是否過度擴張?是否可能成為當權者鞏固政權或清算政敵的工具、進一步限縮公民自由?

以中國為例,近年《慈善法》及《境外非政府組織境內活動管理法》的通過及實施,對 NPO 的管理愈趨完整,但其另一面代表的是主政者的維穩手段。更何況臺灣目前的當權者缺乏有力制衡、公權力的行使更被指侵害人權,轉型正義究竟如何彰顯、《財團法人法》能否突破利益結構或只是假途滅虢,令人存疑。因此,過度依賴主管機關的強制力絕非好事,公眾應當留心,也應在公益部門治理中自覺地擔起角色。

圖/Scott Webb @ Unsplash

另外,公眾真正念茲在茲的「公開透明」,以及直接影響組織財務命脈的「公開勸募權」、「免稅權」,尚未被妥適處理。規範資訊公開及治理架構的法源目前仍付之闕如、公益勸募審核徒具型式且組織行政負擔沉重、所得稅免稅資格極為寬鬆等,這些問題早已逸出內政部能處理的範圍。換句話說,在婦聯會長期未繳交財務報表及資產爭議中,內政部實際上能採取的手段很有限,而這正是公部門與 NPO 互動的縮影:真正的困境是公益部門治理長期處於《公益勸募條例》的過渡階段,始終未能順利轉型。

《公益勸募條例》的實施有其時空背景:伴隨經濟發展,十多年前臺灣的公益捐募明顯成長並出現亂象,為了加以規範,公部門經與民間討論後制訂了這個條例。但該條例的過渡性質及侷限也很明顯,僅針對當時較急迫的募款規範需要,捐款、組織治理、資訊揭露、稅賦等中長期更重要的事項便留待其他律法處理。雖然接續有許多專家學者提出制訂公益部門專法及修正《公益勸募條例》及《所得稅法》等討論,卻都被束之高閣,實務上由各主管機關制訂的管理規範猶如多頭馬車,更加深行政依賴而遲滯了這些配套措施應該上路的期程。

圖/Howard Lake @ flickr; CC BY-SA 2.0

近幾年如網路勸募漸成主流、基金會成為避稅或控股中心等問題,在在顯示社會環境早已事易時移。十年了還在過渡,僅依靠《公益勸募條例》、未能跟上環境現實,猶如刻舟求劍。故步自封事小,但阻礙各個利害相關人開展建設性的關係、不斷磨耗信任及力氣,積累至今,正是現下諸般問題最深層的病因。

聰明公益資訊平臺上線

聰明公益資訊平臺上線,我認為是 2017 年另一件最重要的事。專家學者早已倡議多年需解決資訊不對稱問題,現今利用技術整合公開資訊,已邁開了重要的一步。這個平臺的特色及優缺點我之前已專文分析,而它未來應用的可能性例如結合社會公益報告、服務績效評估、提供公益組織自行上傳資料功能等,都十分值得期待。

資訊揭露不能直接代表組織良窳,但沒有資訊揭露就無從談起。這個平臺最重要的意義是提供公民直接理解與參與公益部門治理的路徑,也可促成不同利害相關人之間的資訊交換及對話。承前所述,完善公益部門法制環境仍需時日,而且過度仰賴政府監管絕非良策,聰明公益資訊平臺可說是在現實的窄小空間中開拓最大的可能。哪怕這個平臺也只是過渡,但從當下開始解決問題、重建各方的信任關係,本身就是極富意義的嘗試。

---

本文刊於 NPOst 公益交流站

Reviews

Dan spune:Parinte nu stiu cum vor evolua lucrurile in viitor, dar daca oamenii vor intelege importanta pregatirii pentru Botez atunci aceste cuvinte de la liturghie “cei chemati capetele sa le plecati” vor capata sensul pe care la-u avut in trecut si asta bucura.

Le 13/09/2012 à 14h46 L'article aurait put se finir sur "c'est pas demain la Vieille." ça aurait été terriblement raccord...ok je sors!(le pire c'est que je me fais rire toute seule!)

Seems like your duck visitor has a mind of his own and hears a different drummer. I love the little puddles he made around his feet…Does your camera have a pets and children setting? I find it works well for me when trying to catch things that move and wiggle a lot.Barbara Rodgers recently posted..

. I have recently been reading some blogs, where some not nice things have been said, even though sometimes the blogger has tried to disguise it as something else - the end result is still the same. People blog because they like to share what they have done and see what others have done, not so that they can be shot down or made to feel a failure

Toll sieht deine Aufbewahrung aus. Besonders weil alle Sachen schlicht schwarz sind. Meine Sammlung ist auch nicht besonders groß und ich verwende auch immer nur die Standardkosmetica jeden Tag.LG Ellen

I cling on to listening to the reports talk about receiving boundless online grant applications so I have been looking around for the best site to get one. Could you tell me please, where could i find some?

Thanks a bunch for sharing this with all people you really recognize what you’re speaking approximately! Bookmarked. Please additionally discuss with my web site =). We could have a link change contract between us!

· I enjoyed reading comments of this post. Bistro has a point with him. But being a designer myself, this is one reason why I particularly avoid using pink color in any of my designs. Because at the end people say ‘It’s a girlish design’ and my team turn up to me and giggle. I do not want that happening Thanks,Rachel

Hey SarahDodge the boats and the dolphins (we had one around our boat for 20 mins once) and tuck into fish and chips once you get there.Have fun, stay safe.Stewartx

Tui can đảm có thừa, hihihi! Tui chỉ “sợ” mấy đám trẻ thôi. Hát không lại các bé!!! Còn mấy “tay” kia (TNgoc, YLan, KHà, ElvisP, TChâu, vv..) thì dá»… dàng rồi. Dạo này tui hay “fast forward” ở khu này lắm.Tổ chức vstar40 là tui nhào vô liền…”hạ gục”, không còn manh giáp luôn…chứ lị!!! (Lâu lâu cho mạnh miệng chút nhe!)

actually, she looks like I would look, if i lost about 40 pounds and plastered on some makeup. Why these girls think that looking like mosquito basting thread is a good thing? You notice how becoming a “moggle” is now more popular than becoming a stewardess in ja? That modeling industry business in Ja is nothing but prostitution under a different name and set of rules…

Make Photography More Fun!…Canon invites you to discover the real joy of photography and make photography more fun by attending a FREE online tutorial that shows you how easy it is to use a Digital SLR camera!Find out more on how to Make Photography More Fun at Shutter Box Phi…

India, Annie’s recent “sheikh” release The Desert Kings Pregnant Bride. Also takes place in England in a horrible rain storm.I so agree, “heat” is sexy and right about now I’m freezing as well as our temps are in the 30′s.

Maemo est/était un vrai GNU/Linux dans un smartphone: le N900 de Nokia. Bien que les caractéristiques techniques de ce smartphone soient aujourd’hui obsolètes, la machine fait preuve d’une remarquable capacité d’adaptation, notamment en ce qui concerne les codecs audio/vidéos toujours plus gourmands en puissance de calcul.

You could certainly see your enthusiasm in the paintings you write. The sector hopes for even more passionate writers such as you who aren’t afraid to mention how they believe. All the time go after your heart. “If you feel yourself falling, let go and glide.” by Steffen Francisco.

No, arról, ami folyamatosan kúródik a rencerváltás óta...A 136 forintos könyv ára 1981 óta reális becslésed szerint 60-80 szoros lett.Ezzel szemben a félliteres pályinkát (mai szóval ízüszeszesitalt) akkor nyolcvanért mérték, ma hatszázért már hozzá lehet jutni. A növekedés mondjuk nyolcszoros.Nem is tudom, miért van, hogy egyre kevesebben olvasnak, és egyre többen vedelnek...

Prof. Mattar, explorar este site tem sido uma experiência fantástica.Gostaria muito de saber, se lhe fosse solicitado um modelo de escola de ensino fundamental, qual seria a sua proposta?

I think this is one of the most significant info for me. And i am glad readingyour article. But should remark on some general things, The web site styleis wonderful, the articles is really great :D. Good job, cheers

WOW!!Congratulations, John! You deserve the record and all of the accolades, because I know that you certainly put lots of time & efforts in the surf.sportfishingadventures.net

Dans ce monde dénaturé,ou absolument tout est monayé,l’argent est vu comme tout-puissant,et la richesse crée le pouvoir …Croire en autre chose que la richesse pécuniaire,c’est déjà vivre le monde autrement !

Nimic experimental printre piesele semnate de designeri romani, nimic ce nu s-a mai facut.. E drept, suntem in urma.. Ne bucuram ca incep sa apara piese semnate de designeri romani, ok. Dar nu m-as grabi cu elogiile.

kimak, I’m a Pink fan too! she can really sing! Also love Ed Sheeran and used to be a Monkees fan back in the day — in fact I still love Daydream Believer (almost typed ‘Belieber’ hahahaha)

, I clearly have been trying hard to get people vaguely interested in my book, which is still in the editing process, but I think I do that, so it will inspire me to get it done faster.

Cat de frumos ai scris! Ce emotionant. Bunicii si stranbunicii nostrii au dus o viata grea dar au muncit mult si au iubit pe Dumnezeu. Multi dintre noi uitam ce frumos e la tara. eu abia astept sa ajung acolo. Weekend placut.

Hmm is anyone else encountering problems with the pictures on this blog loading? I’m trying to find out if its a problem on my end or if it’s the blog. Any responses would be greatly appreciated.

My condolence to the family. Jay was a supportive friend and first introduced me to Pebble Beach Golf Course and numerous other world class golf cources. I will always remember him.

I have ƅeen browsing on-line greater than 3 <br>
<br>

hours these daүs, yet I by no means discovеred any attention-grabЬing article like yours.<br>
<br>

It is beautiful vaⅼue sufficient for me. In my view, <br>
<br>

if all site owners and bloggers madе glod content <br>
<br>

material as you probably did, the ѡeb might be a lot mогe useful than eber befߋre.<br>
<br>

<br>
<br>

<br>
<br>

Here is my web-site :: <a href="https://www.justpaste.it/schweizerknive">pocket knives germany</a>

I saw a post on the Dior Spring Collection a month or so ago and my jaw just dropped in awe of how beautiful it all looked. I&#39;m almost positive that I&#39;m picking up an eyeshadow palette. My only concern is that normally from any cosmetic line, the spring collections tend to be more sheer and not highly pigmented in color. I really do like to have nice color for my eyeshadows so I&#39;m hoping that when I swatch it, it&#39;ll be what I want.*Kat*

Hi, I just wanted to say that you got a really cool blog. I had a really good time bouncing ideas with all of you here and you will be on the list of blogs I follow :).

Vital Pakistan Online Jobs Family Network has bundle of variety jobs for you at home like adposting, data entry and affiliate program.Hundreds of users are a part of this network. And they are earning handsome amount of money. You can become one of them, and soon you will feel it proud to be a member of Vital Pakistan like other hundreds.Get a sigh of relief and be a part of us earn your livelihood at home.Vital Pakistan Online Jobs Family Networkvitalpakistan . tkvitalpakistan . com . pk

Kiitos kommentistasi, TM. Veikkaan että minulla se oli minigrip-pussissa sen vuoksi, koska tilasin paljon muutakin. Hyvä että sinäkin sait omasi ehjänä.

Greetings from Colorado! I&#8217;m bored at work so I decided to browse your blog on my iphone during lunch break. I really like the info you provide here and can&#8217;t wait to take a look when I get home. I&#8217;m shocked at how quick your blog loaded on my cell phone .. I&#8217;m not even using WIFI, just 3G .. Anyhow, awesome site!

Hi Achilleas, I had been away from the blog for a few days and I&#8217;ve only just seen your post. Thanks for this To me, both the personal trajectories and your theoretical contribution were incredibly useful. You know what&#8217;s worrying me the most these days? Whether I will be able to actually make reflexivity an effective part of my thesis. I know it&#8217;s there, or at least I hope it is, but will I be able to say it effectively? Also, can I claim that it&#8217;s there before I actually write or will reflexivity appear magically when I begin writing?So many questions

F.S.B. is Firstar &#8230; F.S.B. is Firstar Bank. The estate of Honey R. Siegal DECEASED was created by SAC attorney for real estate investment trusts of which I am the trustor.I AM NOT DEAD.Attorney Obama and attorney Homeland Security Janet Napolitano in collusion and now conspiracy with the banks using my money and property ILLEGALLY to do these transactions with kickbacks to the Clerks of the Courts.Eric Holder Attorney General of the US needs to stand behind his statement &#8220;no one is above the law&#8221;. Dad&#8217;sDayHS Was this answer helpful?

Youre not the usual internet site critic, man. You unquestionably have a bit powerful to add to the web. Your model is so effective that you might almost become away with being a awful author, but youre even overwhelming at revealing what you have to say. This kind of a enormous internet site. I will be reverse for further.

pc re adnál linket avp3 as patchez ami segit abba hogy a második pályán fehér a kép és 5 másodperc alatt irja you died de a semmit?l!ez mér van?

Ciao Giovanni.Sarà una storia molto differente da Metauro (nonostante parli sempre si storia locale), nel senso che è priva di didascalie e narratore esterno quindi assolutamente meno scritta. Ci vediamo presto, spero.

Hej Clara! Härligt att du tycker målstyrd arbetstid ligger rätt. Jag tror att denna modell skulle generera för den anställde en ökad balans mellan arbete och fritid samtidigt som arbetsgivarens verksamhet alltid står i centrum. Som sagt nu har vi en paus i förhandlandet, om två veckor vet vi mer om vi kan sy ihop påsen.

Nossa, lindo demais! Vi que na última foto foi misturado forro de zebra e tapete de vaca. Precisa ter bastante cuidado com isso, não é? Mas ficou lindo. Adorei o post (como se fosse alguma novidade&#8230;.)

Great list. Realy it will help bloggers to get more comments and more reader and as being reader get FREE backlings. Good cooperation from both side. I encourage bloggers to install one in their blog. Me also have added top commentator widget.

clau pupo comentou em 10 de novembro de 2011 às 01:14. Familia Petiscos, preciso de uma dica. Minha mãe mora perto de Miami e queria saber um site com bons preços de maquiagem p/ mandar entrar lá pq ela vem p/ o Brasil e me traz. Será q sai mais barato comprar pela internet e entregar lá ou comprar no freeshop?? Não peço p/ ela comprar em algum shopping pq ela não vai ter paciência de sair catando tdos os meus pedidos&#8230;.rsrs. Espero q dica! tks! bjsss

Rahman Hakiki :: tergantung, bisa dibilang aman bisa juga tidak. Bila setelah melakukan root, Anda selalu hati-hati dalam menginstall sebuah aplikasi, maka root pasti aman. tapi bila sebaliknya, proses root bisa juga merugikan.

Same problem here! :-) On friday i made myself last minute a leather shorts because my leather pants where no option with this hot weather. A pitty that i didn&#39;t see you, would love to meet you!

The picture at the top of the page, I&#8217;m curious as to what he is wearing in that scene. I seriously love the outfit and was actually hoping I might be able to grope around for one, if it&#8217;s not an arm and leg of course!

Say what you will about their age (Tyler, 61, is the oldest member), they still rock harder LIVE than most young bands. I think Tyler wants nothing to do with Aerosmith. There&#8217;s been a rift between Tyler and Perry for the last several years. I&#8217;ll take Perry&#8217;s word that Tyler has quit.

I have not checked in here for some time because I thought it was getting boring, but the last few posts are great quality so I guess I&#8217;ll add you back to my everyday bloglist. You deserve it my friend

Love to see another Adidas fan! Stella and Adidas collaborate so well, great to see the 2 labels together looking SO cool. Sport luxe London Style. pinkdeer.blogspot.com

Julain Robertson? LOL!From :Failed Hedge-Fund Manager Julian Robertson Threatens Lawsuit against AlMartinRaw.comby Al Martin(8-15-05) Julian Robertson is a loser. But he doesn&#8217;t lose his own money. He only loses Other People&#8217;s Money (OPM). When Julian Robertson was forced to shut down his Tiger Management Group of 6 hedge funds in 2000, according to the Sunday Times of London (April 2, 2000), he readily admitted, &#8220;We are in a market I really don&#8217;t understand.&#8221;

Add new review

本系統已提升網路傳輸加密等級,IE8及以下版本將無法支援。為維護網路交易安全性,請升級或更換至右列其他瀏覽器。