2018 公益部門大事:財團法人法力促治理現代化,公益組織變革成巨大挑戰

2018 公益部門大事:財團法人法力促治理現代化,公益組織變革成巨大挑戰

財團法人法通過、即將於 2019 年 2 月正式施行,可說是臺灣公益部門極為重要的里程碑。因為適用範圍涵蓋大多數的財團法人,加重其董監事責任並強制揭露財務資訊等,我認為是 2018 最重要的事件。它所代表的不只政府部門正視公益組織的影響力,更是法治環境現代化歷史性的一步。

不過,公益組織對法條內容仍有不少意見,短期之內恐怕還有磨合與震盪。(參考:2018 公益部門大事 1(陳文良):通過財團法人法、催生社會團體法,公益大環境陣痛變革之機

財團法人法促進治理的現代化,董監事運作首當其衝

財團法人法的最重要價值,是促進治理現代化。過去數十年來,臺灣對公益組織的管理僅有「公益勸募條例」,以及各主管機關自行制定的規定。然而,公益勸募條例其實屬於過渡性質,管的只有「募款」,並未正視組織運作所應具備的合理架構。

在國際上,近年最熱門的課題就是「治理」(governance),也就是組織的權力運作方式,具體來說就是組織的權力機構(尤指董事會)如何運作。良善治理(good governance)的概念一開始運用於政府與公民的關係,後來被引用至商業部門,特別是在恩隆案之後,相較於過去單純管制各項細節,開始認為董監事的參與才是組織良窳的關鍵。後來許多叫 NGO 的團體影響力逐漸擴大,同時開始有大型的爭議事件出現,於是相同的概念便被導入公益組織的發展。

圖/Joakim Honkasalo @ unsplash

回首臺灣公益部門的發展,「治理」的概念遲遲未被參照,還停留在各主管機關的碎片化管理中。解嚴之後的公民團體百花齊放,隨著經濟起飛及 2004 年底的南亞海嘯,召喚出臺灣公益捐款的黃金期。然而,過去因為鼓勵做好事且規模有限,公益團體的運作較少受到檢視。

但進入黃金期之後,因為捐款人數和規模快速增加,以及偶爾出現的詐騙或善款運用爭議等,政府及民間開始思考討論如何管理。一方面,經過對話與折衝,將法律管制範圍限縮在「募款」,也就是管制公益團體主動對外募集的資金,而不去管捐款人主動捐贈的部分,這就是「公益勸募條例」的基調;另一方面,為了避免政府對公益團體的運作過度干預、進而阻礙公民社會發展,公益部門形成了自律的共識,而出現了自律性的聯盟

這些機制短期之內讓公益發展穩定下來,但隨著外在環境變化,特別是公益組織的規模擴張,還有與商業部門浸潤日深,便顯得不足。不過,治理的實踐並非一蹴可幾。

以商業部門為例,打算公開發行的公司(Initial Public Offering,簡稱 IPO,也就是對外募資)必須先經過會計師事務所及券商輔導後,才能取得公開發行的資格。也就是說,在組織規模仍小、流程尚未穩定,以及尚未與公眾互動之前,就先嵌入董事會運作、會計制度、內部控制、稽核等機制。但現在財團法人法的施行,卻是在公益組織已具規模、流程已僵固,而且與公眾早已互動多年的狀況,再強行植入這些要求。對公益組織來說,光是組織變革就要花費許多氣力。

圖/Dmitri Popov @ unsplash

財團法人法帶來的最大挑戰:組織變革

促進治理現代化當然是好的,不過對於財團法人法的批評也陸續出現。財團法人法多年進出立法院,此次能通過,「轉型正義」和「洗錢防制」這 2 個主要目的毋庸贅言。前者影響的是政府捐助財團法人的管理,例如政府可透過擴增捐助比例將特定財團法人納入政府捐助類型裡,被質疑是否利用政治力清算特定公益組織;後者則顯然與商業公司股權規畫及稅賦有關。然而這驟然拉高的管理密度,卻是不分捐助型或運作型的財團法人,一齊受到影響。

法律上路後,財團法人目前面對的最大困難就是組織變革。對內,董事會的成員及運作首當其衝,例如在提高法律責任之後,擔任董監事的意願必定受到影響,而運作的型式和董監事的能力又是另一個問題;加重董事會的參與角色,與現任執行長之間可能出現新的決策衝突;一定規模以上需設置內部控制及稽核,也勢必牽動現行的作業流程,而且安插更多控制機制後,組織不免付出更多行政成本。(參考:2018 公益部門大事 1(陳文良):通過財團法人法、催生社會團體法,公益大環境陣痛變革之機

對外,會計師有可能增加針對內部控制的查核;而且財團法人法已授權各業務主管機關自訂會計規範及報表編製準則,這些不齊一的財會見解,有可能對行政造成更多干擾,而影響資訊透明的實質效果。在資訊內涵及格式未對齊的狀況下,未來各個財團法人全數公告財務報表之後,對公共信任究竟是否有益,恐怕還很難說。

圖/rawpixel @ unsplash

政府、NPO、公眾,共同建構良好公益環境

非營利治理其實有多種型態,對每個組織來說不盡相同,是需要嘗試及調適的過程。財團法人法所加諸的管制,往好處想是強迫各個財團法人符合某些現代治理的原則,但這不能忽略既存的脈絡,所以需要耐心充分的引導。而且各業務主管機關也需要充實相關知識,而不能只是沿襲舊有的管制思維,否則就會失去財團法人法的本意。

再者,踩出了第一步,接著就要踩出第 2 步,才能平衡而健全的發展。財團法人法加重了某些管制,就應該相應做出其他改變。比方說,公益勸募條例的管制就可以減輕,或是主管機關對預算的要求就應該去除才不會不斷疊加各種管制程序而壓縮組織的運作空間。此外,社會團體或宗教團體如何管理,還有稅法是否應該開始更細緻地規範免稅資格,都是需要接續處理的課題。(參考:「財團法人法」三讀通過卻排除宗教團體,是否讓宗教團體無法可管?

這些重大的發展方向,政府理應要有跨部會的機制統籌,才能更有效、更深化,而不是多頭馬車的各自想像;對公益組織而言,短期而言不免要面對陣痛和成本增加,希望中長期能提升持續經營的能力,當然這也是重建社會信任必要的過程;對公眾而言,則應該理解公益組織的多元差異,給予必要的資源支持及關心,更積極的參與建構良好的公益環境。

註:本文發表於公益交流站 NPOst

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