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。

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本文刊於 NPOst 公益交流站

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