不願意、不知道、做不到:公益責信的結構困局

不願意、不知道、做不到:公益責信的結構困局

1960 年代的基隆港因為成為國際運輸的吞吐重鎮,迎來了璀璨繁華的美好時光。當時的碼頭工人站在全球化熱潮的最前沿,不管是高人一等的薪資待遇、燈紅酒綠的私生活或堆滿客廳的舶來品,無不眩目的昭示著這似乎永久保值的榮景。

然而,到了 1990 年代晚期,隨著國際經濟環境的變遷、資本無情的轉頭流向成本更加低廉的區域,這股全球化的力量便倏地甩開基隆。除了港區進出變得蕭條、小吃攤及茶肆(茶鋪)乏人問津,同時被斷鍊的還有碼頭工人的中年人生,最直接的影響就是沒有其他專長所以轉職困難。但更為殘酷的是,過去因工作或娛樂而長時間待在港區、缺席家庭生活,如今在家的時間長,必須面對低存在感或與妻兒形同陌路的無奈現實。已逝的風光對比如今的落魄、經濟壓力和家庭關係的雙重夾擠,便成為這群工人無法言說的難堪苦楚,一步一步的將他們推向深淵。

靜寂工人》一書梳理出了新自由主義波瀾之下,這些翻來覆去、大起大落的真實人生,但魏明毅原本打算研究的卻是基隆地區自殺率高居全臺前位的現象。不爬梳過往,便難以明白這群人現在所面臨的生命困境;換個角度看,如果不仔細端詳覆加於所有人之上的結構,便無法理解身處時代洪流之中所能做的有限選擇。

歸責到個體總是容易的,「年輕時太匪類」、「好手好腳的怎麼不去工作」、「精神有病」等標籤一旦貼上,就可以不必再花心力去理會──尤其在這資訊爆炸的時代裡,注意力只能維持幾秒。但背後更重要的意義是,不理會結構問題就不必承受那巨大的無力感,也就是微末個體與巨大結構的反差、「不管怎麼做都很難改變現實」的無奈。

圖片來源/https://goo.gl/kJhrl4

NPO 財務不公開,也有結構困局

如果用類似的結構觀點來看 NPO 的透明度,可以將問題更深入的剖開。剛開始也是只看結果就急著下判斷,「怎麼會連基本的財報都不公開?」、「NPO 就是不透明難怪被電」、「一定有鬼」之類的。但隨著這 5 年來理解愈多,慢慢覺得事情有點不對勁,尤其是當開始問「為什麼?」,才發現這件事遠比表面看起來複雜。

NPO 不公開財務資訊,至少有幾個原因──

不願意:害怕被公眾看得太清楚而出現爭議,進而造成負面形象;

不知道:不知道需要公開財務資訊,或不知道要公開哪些資訊;

做不到:沒有錢或沒有人(包括人力和專業技能)。

這些敘述看起來都是個別 NPO 的問題,但如果轉換為結構的語言──

不願意:報表都按時交給主管機關了(或經會計師查核了),而且常常來評鑑/稽核,沒有另外公開的必要性;

不知道:法規又沒有強制公開,或規定至少公開什麼報表;

做不到:捐款人或補助單位都要專款專用,沒人捐助行政費難以進行。

這些語言聽起來很熟悉?每個 NPO 被抨擊財務不透明時都說差不多的話?正是這樣的結構語言,在大眾與 NPO 之間劃出難以相互理解的鴻溝。大眾在乎的是不透明的「結果」而不是原因,但 NPO 強調的是造成不透明的「結構」,對話沒有產生真正的交集。甚至可以說,由於個別 NPO 對於「是否要財務透明」的選擇藏身在結構問題之後,一來很難精準的對個別 NPO 問責,二來提出的對策無法治本還事倍功半。

圖片來源/https://goo.gl/W0qyvo

舉例來說,慈濟在 2015 年遇到的諸多質疑,回應是均依法辦理。由於現行法律並無規範 NPO 的資訊公開義務,所以慈濟未公開完整財務報表──究竟是法律不夠完備,所以無辜,還是慈濟本身抗拒揭露?該歸責誰便顯得模糊。而主管機關衛福部迫於群情激憤打算加強查核,實質上完全無助於財務透明,因為 2 者根本不是同一件事。不透明不直接等於有弊端,這些防弊措施增加了監管的密度及成本,卻可能對改善民眾、政府及 NPO 三者之間的信任關係沒有直接幫助

因此,儘管結構問題難以撼動,加以釐清仍是必要的。但需要強調的是,這不是要卸除個別 NPO 的責任,而是唯有將結構與個體選擇之間的關聯說清楚,才能更好的識別,同時也將焦點從個案轉回通則,從更廣泛的層面尋求整體的改善

原地踏步的責信環境

對於個別 NPO 的評估並不少見,但針對整體環境卻不多。為了便於理解結構,此處先將責信環境分為 3 大面向,每個面向各包含 3 個子項目。以 10 年做為跨距,就每個項目思考「NPO 的責信環境是否相對改善」並試著給分。10 年是因為結構變動需要較長的時間才能辨認,而公益勸募條例施行迄今正好 10 年;給分的尺度則為 [-2] 明顯退步、[-1] 稍微退步、[0] 差異不大、[1] 稍微進步、[2] 明顯進步,然後取簡單平均數。

整體來說責信環境是沒有進步的,如果嚴格一點來說,就是退步

其中又以法律層面的問題最大,有關組織治理(董監事的任期、利益迴避、義務與責任等)的規範仍然處於真空狀態,不僅 NPO 的運作存在操作空間,更可以利用 NPO 持股控制營利事業、跨域弱化了企業部門的治理,而且也對公益信託之類的新興型態束手無策。至於財務透明的最低標準,雖然內政部已在擬訂「社會團體法」強制一定規模以上的社團揭露資訊,但也僅限於內政部主管的 NPO,社福慈善團體由衛福部主管便不在其列,而更根本的「財團法人法」10 年來多次進出立法院,一直停留在「只聞樓梯響、不見人下來」的鬼打牆情境。勸募條例管募不管捐的問題始終存在、行政程序上過於偏重事前審查,對於網路募款、群眾募資等新型態募款則顯得力有未逮。

公益部門本身大致持平,雖然自律機制有所成效,能力建構或創新仍有限。自律聯盟成立 12 年,NPO 會員從 30 個到現在超過 200 個,影響力逐漸擴大。但自律機制受限於自願性質、缺乏強制力及罰則,而且存在一個悖論:過度依賴自律反而阻礙自律發展。原因是缺乏法制的最低標準時,自律只能下修為最低標準,便無法拉動整體改變。整體的能力建構及創新則主要仍受限資源不足,特別是缺乏較有力的支援系統,像是智庫組織或願意投入基礎能力建設(infrastructure)的大型基金會極為有限,學術機構則游移向社會企業等新興領域,生態系統可能進一步弱化。

圖片來源/https://goo.gl/PXKmZR

利害相關人的部份也變化不多。社會資本在此指的是公眾對於 NPO 或政府的信任,雖然沒有直接可比的量測,但或許可以從社會參與的意願及信任感等相關調查中看出端倪。依據 2014 年中研院的社會變遷調查,受訪者認為「積極參與政治或社會團體」重要的比例較 10 年前下降近 10%(註 1)、較信任大型民間機構而不是政府(60% > 47%,不過這份調查是在紅十字會及慈濟爭議事件發生之前)(註 2),而且不認為「政府官員做的事一定是對的」比例增加 17%(註 3)。也就是說,大眾較相信大型公益組織,但願意參與的程度在下降

此外關於績效評估,政府部門主導的評鑑難為大眾所信任,而第三方的績效評估又因為缺乏資訊及資金而乏人問津,但搞錯方向的績效評估比沒有還慘,所以暫時還沒發展也未必是壞事。最後,溝通的管道不多,例如幾次爭議風波在媒體及談話性節目獵奇式的引導、刻意調動群眾的情緒下,能夠理性討論的空間相當有限,也常得到奇怪的結論加深彼此的不信任。

簡言之,目前的責信實踐是在法治基礎架空、過度依賴自律、缺乏支援系統,以及公眾善意及溝通效率未能提高的僵固環境之中,這是在檢討個別 NPO 責任時所必須要理解的。然而這樣的概觀不免過於簡略,實際上,各個面向之間彼此扣連交錯才是真正的結構。

與利害關係人建立信任關係

首先,民眾對政府的缺乏信任,遞移成為對 NPO 的不信任感。覺得政府總在做錯的事、無法盡好監管的角色,隨著 NPO 爭議事件接續發生,這樣的印象更為加深。對政府而言,回應政府失能的指控最簡單的方式就是加強監管措施,反而無法看見要求 NPO 財務透明、邀請公眾共同監督可能更省事有效,因為法律真空,要等制訂與授權更花時間。但加強監管仍有成本及能力的極限,而且並未解決財務不透明的問題,便讓民眾對 NPO 的信任感不增反減。

其次,NPO 對政府加強管制的反彈,造成自律與他律的對決僵局。因為對政府行政干擾的不滿,NPO 便高舉自律的大旗。但這種「只要自律、不要他律」的二分法修辭愈是走到狹獈處,愈無助於改善這個困境。應該思考的是,自律有其極限,而且看來捐款人的信任正在消減,他律能夠做什麼、應如何修正?什麼才是有效而干擾最小的手段?財團法人法如果通過, NPO 的法律遵循成本一定會增加,但會比當前的公眾猜忌造成的直接或潛在損失高嗎?

最後,公眾善意的降低及溝通不暢,限縮了 NPO 的運作彈性,更加深 NPO 的 M 型化。公眾既無法完全信任,又沒辦法與 NPO 有效溝通,便只能在資金用途上多做限制,像是指定專案用途。而缺乏行政費捐助的情況下,唯有本來就財力雄厚或名氣昭著的機構能維持或擴大運作規模,否則就得自我剝削或壓迫內部權力位階較低者,方能將行政成本轉嫁出去,而這當然壓抑了 NPO 揭露資訊的意願。長此以往,對公益部門的發展絕不是好事。

循著上述的簡要分析,在結構上就是要立法/修法和資料開放,個別 NPO 能做的就是邀請利害相關人溝通和參與事務。假如褪去「責信」這個拗口的名詞,說穿了關鍵就是「信任關係」,絕不只是財務透明這個表面問題。

將眼光放遠,走出結構陰影

基於這些理解再回頭問「NPO 為什麼財務不透明」,也許就能看到更細緻的紋理。

在相同的結構之下,不同條件的 NPO 當然有著不同的能動性、也就是能夠挪騰或選擇的空間。即便 NPO 以「這是結構困境不是我們的問題」為拒絕改變的托詞,利害相關人仍可以校正對於 NPO 的要求及期待,也可以多幾分包容、或投入資源陪伴它們成長(尤其是中小型組織)。

然而僅關注短期的、立即可見的改變是不夠的,因為結構問題才是未來發展的關鍵。利害相關人必須持續在正確的要緊處施予壓力,否則公益部門只會繼續籠罩在相同的結構陰影之下,形成另一種與時代脫節卻又觸碰不得的「千年傳統」。


(本文原刊於臺灣公益責信協會 2016 年度報告NPOst 獲授權轉載。)

註解:

1.

2.

3.

 

 

Reviews

As relações são desprotegidas? Se sim, além de ser possível gerar uma gravidez não evita uma DST.O que diz sentir pode ser uma infecção como pode não ser nada. Se continuar o melhor é consultar o seu ginecologista.

Noam,You hit on so many points that I was going to deal with over the next posts, so I will not respond to them here.Your comment is encouraging for me as it would seem that I am not the only one of his former students who is struggling with these ideas, and it is a topic that needs discussing.

Bem dito. Nao há povo europeu mais mestiço e cruzado que o portugues. Por isso somos tolerantes, viajantes e universalistas como nenhum outro. Por isso, tambem, o nosso imperio foi o menos racista de todos e hoje a nossa extrema direita é tao insignificante, quando comparada com os “grandes” da Europa.

Is it doesn’t greatest item that each girl longs to possess because of it stands for your genuine adore of the guy for her. Proposal wedding rings are manufactured in various shapes and sizes. It is usually constructed from different silver and gold coins to match the joy of the person. On this page, we all will probably discuss went up silver diamond bands and precisely why they’re regarded as favorite option to get fond of females stepping into your sacrament involving marriage.

America tara tuturor posibilitatilor dar sa nu uitam ca-n ROMANIA totul e posibilRomania tara in care totul e posibilA crescut populatia Romaniei cu 3 milioane de cetateni in iulie 2012 eram 15milioane la referendumastazi de mos Niculae, BEC reconfirna ca 18 milioane 200 mii cetateni au drept de vot Din Banat până la IaşiSe resimte lipsa sării,Fiindcă cei mai mulţi ocnaşiAu ajuns la cârma ţării. Pastorel

After examine a few of the blog posts on your website now, and I actually like your manner of blogging. I bookmarked it to my bookmark web site record and will probably be checking back soon. Pls try my website as effectively and let me know what you think.

Hoppas att du njuter av helgen och att solen stannar hos dig några dagar till även om arbetet väntar på måndag igen.Kram Maria

This is a thought-provoking comparison. I had noted the similarities in the central triad of children to Scout, Jem, and Dill but I really hadn't thought much about this particular episode in reference to TKAM.

since yesterday the gov. can eavesdrop on anything you are doing without a warrant. R.I.P privacy. It does suck that Demonoid is down though. Gov. wants to control everything it seems. Was this answer helpful?

I love that this blog was both informative and entertaining. I hope this really helps out some brides that are in a sticky situation, while relieving some of their stress by making them smile.

meninas, boa sorte pra todas, quem sabe sai pra uma de vocês néannn ;) ???sinhana, ce pode participar ! se po acaso voce ganhar a gente sorteia o livro pra outra pessoa, que tal esta solução :D ?

Ik gok dat Nick dit heeft gepost… vreemd dat er geen naam wordt omschreven.“No I’ll wont, omdat het mijn site is” ben je vergeten Nick

Ich finde es auch sehr gut, dass es eine solche Veranstaltung gibt und wäre selbst gerne dabei, denn man muss echt sagen, dass es da noch seehr viel zu sagen gibt, wenn es um diese Zweitrealitäten geht.

eymard disse:Aproveitando o tema: aeroportos, vi essa noticia:Greve no aeroporto Charles de Gaulle, em Paris“A TAM informa que os controladores de voos do aeroporto internacional de Paris Charles de Gaulle (CDG) estão em greve sem previsão de retorno e, por isso, os voos JJ8055, JJ8099 e JJ8097 operados pela companhia com destino a São Paulo e Rio de Janeiro poderão sofrer atrasos no horário de partida. Para mais informações, os clientes TAM no Brasil devem ligar para a 4002-5700 (capitais) ou 0800-570-5700 (demais localidades). Para atendimento na França, os telefones são (1) 42 25 17 17 (Paris). “

Hi, Tommy! Thank you so much! For your kind words and for your help that morning. We so appreciate having someone around with the ear to help us sound better. I will definitely remember you for future drumming. A peaceful Christmas to you, too. cnw

Ma mira ce spui despre oameni, noi nu am observat nimic de acest gen cand am fost la Barcelona (in 2008, parca). Shopping-ul este intr-adevar demential, am prins si reduceri, dar oricum preturile erau super ok. Imi amintesc si acum ca mi-am luat un paltonas de la Benetton, si cand am ajuns acasa am constatat ca scria "Made in Romania" pe el :-)))

{Melinda} You’re welcome, Missy. Some days I’m better at keeping this perspective than others! I’ve come to realize that a really bad day usually gives way to a good one. Always good to remember the big picture and that the little things we do to be there for them everyday add up.

favorite feature for the 4g has to be nicer screen and more pixels on cameraMost of you people watching this vid don’t have the cash money to buy new iPhone, it’s just going to cost alotBut I learned on the Apple website Thursday they are giving away a few thousand iPhone 4gs. If your lazy, this is the link to Apples contest webpage copy n pasteshortener。org/85836Use this code at the end FACEBOOK9659

I just want to say I am beginner to blogging and site-building and honestly loved your web page. Almost certainly I’m going to bookmark your blog post . You really have incredible articles. Bless you for sharing your website. 29 października 2012 o 02:52

Oddio, Harry ha fatto bene a fermare quella fan, poteva farsi veramente male! Riguardo al tatuaggio, boh, a me non sembra né un lucchetto né una borsetta… Comunque ultimamente i tatuaggi di Hazza mi sembrano alquanto insensati, tipo la gruccia :’)

Opracuj stałe strategie, inaczej dokumentów i pocztyelektronicznej, dotyczące nie tylko gatunku dokumentów bądź wiadomości, jakie winny byćzachowywane, lecz również algorytmu, w który winny być archiwizowane informacje. By dowiedzieć się więcej, odziedź nas:

A neat yet unneeded implementation of resources. Essentially it gives no benefit outside what iMovie or even Windows Movie Maker can do and wastes network resources by the user uploading many MBs of video that will never make it to the final cut.

Tim · Hi Thomas!Good question. It is best to not have the kefir touching the metal lid, so I always make sure not to fill it all the way. Inside the lid it is not really touching the metal as most lids are coated with a polymer that many times contains BPA… so either way you do not want it in constant contact with the lid. Right before drinking, if it needs a quick shake, that is no big deal… it is just longer time of contact between the organic acids and either plastic or metal that will be reactive or leaching.Tim

just a thought: If I managed to burn its eyes out without it even being near the glass, I’m betting it’ll be reduced to nothing by the time it breaks through.fear not guys, we know how to defeat it before it even gets through now.VA:F [1.9.21_1169](from 0 votes)

There really isn’t and sleep apnea is very serious so I would do as the doctor said and get a C-pap device. Have you had a sleep study to really determine this? If not I suggest you have one done. The doctor has to order this.

Terrific work! This is the type of information that should be shared around the net. Shame on Google for not positioning this post higher! Come on over and visit my web site . Thanks =)

Oh that maxi is BEAUTIFUL! I LOVE the colours - and with that bag is PERFECTION! As always, you have scored the BEST bargains - I love the pretty frock and the cats! Sarah xxx

you know what girl may na encounter ako na customer noon na siya pa yung nag cocomplaint eh siya naman ang bumato ng lata ng sardinas sa casheir kasi yung dala niya eh malaking push cart ngaun ang counter na yun ay para lang sa mga may dalang basket siya pa ang may ganang magalit eh siya naman tong hindi nagbabasa grrr talaga. oist thanks for visiting Faith’s page ha

Har lämnat mitt bidrag i grevens tid, men det är en sådan dag när det är grått och regnet hänger i luften att man vill sitta vid datorn och gissa tema. Bra sysselsättning vid dåligt väder.Ha en fortsatt härlig sommar!

Sterkte meiden!Lees nog steeds het blog en inderdaad met een lach en een traan. Maar jullie zijn sterk en het gaat goed komen!ps leuk om te lezen dat jullie veel met de fam.Burgers omgaan, ik ken namelijk de fam. sinds dit jaar. Je zal wel denken he, maar Vince is lid geworden bij Kinheim (honkbal) en zijn vader is een enthousiaste begeleider van het team geworden. Liefs Karin

Respeto todas las opiniones, incluso las que no tienen nada que ver conmigo. Lo único que no respeto es la mentira. Es así de fácil. Lo peor, lo más grave es que ellos saben que una mentira repetida hasta la saciedad se convierte en una verdad. Es asqueroso pero es así. Por ello, lo mejor es como siempre demostrar que mienten, que siguen mintiendo, que la mentira parece enraizada en su ADN.

I such as the precious info you give you in your own content.I’ll bookmark your web log and check out once again below frequently.I am rather positive I will learn about a lot of latest stuff correct here! High-quality luck for that up coming!

I agree Mallory! If you don’t mind my asking, what digital photography school are you a member of? That sounds like fun. I’m a member of one called Digital Photography School by Darren Rowse or DPS for short, and they send me emails every week but I don’t know if it’s the same one you are talking about.

So right on! I would say that for many artists, perfectionism can really affect the putting-it-out-there thing. And sometimes it can be difficult to detach oneself from one’s work. Putting it out there without getting too enthusiastic could be a way to test the waters, like Kanye did with some of his music. Although Kanye certainly has the passion! For many solo artists, it’s hard to find that fine line between being excited and staying humble.

anulkadla mnie to jest jedna wielka farsa, a doda jest Å‚adna ale tandetna jak nie wiem co, a pozatym te cycki sÄ… za wielkie na jej figure i wcale jej nie pasujÄ…, wyglÄ…da „w nich” Å›miesznie. podsumowujÄ…c gdyby nie tandeta i te przekomiczne cycki to może byÅ‚o by fajnie, ale przez to niestety nie jest

Have you ever considered creating an e-book or guest authoring on other blogs? I have a blog based on the same subjects you discuss and would love to have you share some stories/information. I know my viewers would enjoy your work. If you’re even remotely interested, feel free to send me an e-mail.

nov22 We wish to ensure that the quest from your very own quite via the web decide to purchase Uggs Product sale, inside the very last setup in the wellingtons is often as smooth as is possible

I am considering buying the Oscar Schmidt OU2P Concert Pineapple uke. I can’t find a sound test on it anywhere on the net. Has anyone played one of these? Please let me know what you think about it if you have. Thanks.OverallNot RatedSoundNot RatedPlayabilityNot RatedValue forNot RatedLooksNot RatedConstructionNot Rated

AIDS / cancer நோயால் பாதிà®001000•à¯à®•à®ªà®Ÿà¯à®Ÿà®µà®©à¯ எப்படியும் செத்து விடுவான். பின்ன எதுக்கு மருந்து மாத்திரை? அப்படியே விட்டு விடலாமா?மொதல்ல இந்த “Jan Lokpal மூலம் ஊழல் முற்றிலும் அழிந்து விடாது” என்ற மொக்கை வாதத்தை நிறுத்துங்க.

Dank für den Hinweis! Man lernt eben immer dazu ...Und Ihre Theorie dürfte was für sich haben. Wer Leute aus den diversen Schwarzmeervölkchen öfter sieht, käme wohl schwerlich auf den Gedanken, daß das alles "wir" sein sollen ....

Hej Maja,Hvordan går det med kuren nu? Er der sket lidt mere i den rigtige retning? Det håber jeg.Avocado er helt ok at spise og det lyder som om, du også ellers har spist rigtigt.Hilsen Sanne

Oh liebe Katrin, was ist das wieder für ein goldiges und wunder-wunderschönes Kärtchen? Wow, ich bin hin und weg. Deine Coloration ist ein Traum und Deine Gestaltung einfach überaus bezaubernd, herrlich! Die Idee mit den zwei Tags ist einfach spitze!Ich wünsch Dir ein schönes Wochenende und alles Liebe!Schöne GrüßeVroni

I just couldn’t go away your website prior to suggesting that I actually loved the usual information an individual provide in your guests? Is gonna be back incessantly in order to check up on new posts.

No hay en todo el continentebebida más indecentey si lo pides te miran son suspicaciaen Rusia y en CroaciaEs signo de poca eleganciapedirlo en la bella FranciaY si quieres que te juzguen con saña ¡pidelo en un bar de España!No lo quiere ni siquiera el moroaunque le cubras el cuerpo de orotampoco el argentinoque siempre va de pibe finoen psicoanálisis y en vinoPero me enterado hoyque es el favorito de Rajoyy que en casa del borbónhacen con esa escoria el botellón (D. Kabileño, esto último las hunde del todo)

Excellent commentaire de ce texte qu’on croirait sorti des années 80!J’ai lu le programme de Hollande. Il nous promet le retour à un équilibre budgétaire en… 2017 si et seulement si le taux de croissance est de 2 à 2,5%/an sur la période 2013-2017.Je me demande s’ils croient vraiment à ces scénarios de science fiction!

Det gør det – tak! Har hængt en fin seddel op pÃ¥ køleskabet med de fem retningslinier Det der kan bekymre mig lidt ved kuren, er nok det med at man bare kan spise løs – altsÃ¥ det kan alligevel godt ende op pÃ¥ en del kalorier nÃ¥r dagen er omme? Og hvis man i forvejen ikke dyrker motion af særlig betydning, sÃ¥ tager man vel pÃ¥? :/Og er det tilladt at spise bønner pÃ¥ dÃ¥se – af den slags med tomat eller mild chilisauce?

Becker, of LGBT advocacy group Truth Wins Out, described the cardinal’s statement as “a slap in the face to married same-sex couples, couples living in states like Illinois that forbid them from marrying, and even the married

Wow! Also ich hab noch nie etwas von Oriental Metal oder vergleichbaren Bezeichnungen gehört und die Musik ist mir auch neu, aber ich bin begeistert. Die Band klingt echt super! Vor allem Days Of Creation find ich toll.

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。