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![非營利組織管理 非營利組織、政府及企業之間的互動關係 時間： 2010 年 10 月 8 日 陳玉澤 E-mail ： [email_address]](https://image.slidesharecdn.com/1008-101008054338-phpapp02/85/1008-1-320.jpg)
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非营利组织管理1008
- 1. 非營利組織管理 非營利組織、政府及企業之間的互動關係 時間： 2010 年 10 月 8 日 陳玉澤 E-mail ： [email_address]
- 2. 當非營利組織遇上企業 跨界合作，對企業的誘因 01. 提升形象與改善名聲 02. 提升員工的道德或倫理觀念 03. 塑造團隊合作與關懷社會的企業文化 04. 有助於招募員工並降低員工離職率 05. 提升消費者購買意願與股東購股意願 06. 提升公司長期價值
- 3. 當非營利組織遇上企業 企業社會責任 (Corporate Socail Responsibility ，簡稱 CSR) ： 公司除了為股東追求利潤極大化外，必須同時兼顧到其他利害關係人的福利，譬如改善員工工作環境與福利、重視人權、注重產品與服務品質以增進消費者的權益、避免內線交易或會計操縱以保護外部人、贊助社區公益活動降低或避免環境污染…等 管理學大師 Peter Senge 說：企業不要把產生的利潤完全私有化，把所產生的成本社會化，亦即企業對該有的利潤當然應該要享有，對應負擔的成本，就要承擔。產品的生產及資源的運用，必須要考慮資源枯竭及對後代子孫的負面影響。
- 4. 當非營利組織遇上企業 Porter & Kramer (2006) 認為，如果公司展現 CSR 的方法都零零碎碎，而且無法連結到業務面與策略面，許多造福社會的良機就這麼錯失。如果公司能援用核心業務的決策架構，來分析回饋社會的機會，就會發現 CSR 除了燒錢、讓公司綁手綁腳、或是辦一些慈善活動外，也可以為公司帶來機會、創新和競爭優勢。 陳瑩蓉 (2003) 認為，外商跨國企業也可以透過與當地非營利組織合作，藉由公益目標的實踐來轉變自身外來陌生的企業形象。 City Bank ? 聯合勸募 SONY ? 校園環保聯盟 中國信託 ? 企業公益與企業志工
- 5. 當非營利組織遇上企業 跨界合作，對於非營利組織的誘因 01. 獲得額外財源、產品與服務 02. 知名度 03. 營運活動的支援 04. 科技與專業知識 05. 新的觀點與展望
- 6. 當非營利組織遇上企業：跨界合作的模式 公司的慈善捐助：公司對非營利組織進行金錢或非金錢單方面的捐助。此模式下，公司並不用允諾一定要投入多少公司資源。 公司基金會：由公司創造一個非營利實體，透過實體來管理公司的慈善目標。如贊助型基金會，審慎評估非營利組織提案，提供資源給能創造較高資源的非營利組織。 協議許可：非營利組織允許公司使用名字或標誌運用於公司產品，公司給予非營利組織一定比例的費用或權利金。 EX ：認同卡 贊助：公司認為非營利組織某項活動有意義，願意支付費用贊助，同時讓公司在活動廣告中列名，提昇形象。
- 7. 當非營利組織遇上企業：跨界合作的模式 以交易為基礎的捐贈：公司捐助現金、食物或設備給非營利組織，此捐助金額係依據公司銷售額一定比例來提撥。公司可模式來宣傳，消費者可能因此提昇購買量，非營利組織得到更多捐助與知名度，公司形象得以提昇，可稱作「善因行銷」。 參與型贊助：公司除了贊助非營利組織活動之外，還會投入專業能力與資源於活動細節。 合资：公司与非营利组织共同创立一非营利实体，以促成某种共同赞同之目标。
- 8. 當非營利組織遇上企業：跨界合作的階段 關係的本質 第一階段 慈善階段 第二階段 互益階段 第三階段 整合階段 參與程度 低 ? ? ? 高 合作對於使命的重要性 外圍的 ? ? ? 核心的 資源投入的程度 小 ? ? ? 大 活動的範圍 窄 ? ? ? 廣 互動的程度 不頻繁 ? ? ? 密集的 管理的複雜度 簡單 ? ? ? 複雜 策略價值 不重要的 ? ? ? 主要的 資料來源： James E. Austin, 2000
- 9. 當非營利組織遇上企業：跨界合作的階段 第一階段～慈善階段：公司是金錢性的贊助者，非營利組織是贊助接受者。慈善捐助便屬於這階段，非營利組織與公司幾乎沒有互動交流，公司提供資源也不求回饋。 第二階段～互益階段：公司與非營利組織之間，可以透過合作關係，進行雙向的互惠以及核心能力得交換，不單只是施與受。當使命有交集時，或是雙方在合作中可以獲利時，可進到第二階段。 第叁阶段～整合阶段：公司与非营利组织的使命、从业人员与活动逐渐融合，就会迈入高度整合阶段。非营利组织与公司可以相互任命高阶主管為董事会成员，进一步提升资源互惠程度，或共同脑力激盪激发出更具创意的活动。此阶段的策略联盟，可提升竞争优势，长期价值的合作也不易被模仿，可以称為「策略性慈善」。
- 10. 跨界合作的管理議題：如何強化與管理合作關係 合作伙伴彼此的策略、任務與價值必須契合，否則容易產生衝突。 合作伙伴必須清楚表明希望對方能夠負責哪些事項並負起責信。 合作必須能激發利人利己的價值並能共有願景。 合作伙伴自合作得到的利益不能過於懸殊。 合作伙伴必須在合作過程中持續的學習與成長。 不要有過多的合作伙伴以免讓努力無法專注。 合作伙伴從業人員之間必須建立良好的感情維繫與互信 合作伙伴的從業人員可以透過績效評估與目標管理來激勵。
- 11. 跨界合作面臨的困難與解決方案 事前缺乏撮合合作伙伴的資訊與機制，解決方案：來自中介組織，擔任非營利組織與公司的資訊中介。公司也可以考慮籌組「企業社會責任」或「企業公益參與」聯盟，扮演重要窗口。 合作行為帶給雙方與社會的利益或價值不易評估，解決方案如下：找出社會投資報酬率（ Social Return on Investment, SROI ），合作的利益與價值大約可以分成三種 a. 經濟價值：合作所產生的現金流之現值。 b. 社會經濟價值：透過服務社會所產生之社會成本節省，加上服務對象稅負收入的增加幅度，再扣除服務社會所產生的費用，所換算出的現值。 c. 社會價值：合作所產生的社會影響力，無法量化。
- 12. 當非營利組織遇上政府：政策面 新制度觀點：新制度論 (new institutionalism) 基本認為非營利組織在政府所架構的制度環境中誕生、存續、繁榮、甚至衰亡。一個社會非營利組織的數量、態樣與性格，發揮何種功能，都與國家所建制出來規範非營利組織的法令規章具有高度關聯性。 新制度論者認為非營利組織是政治的、法律的、制度性的環境所共同形塑出來的成品 從台灣經驗來看，「公益勸募條例」與「遊說法」影響台灣非營利組織運作甚大。
- 13. 當非營利組織遇上政府：政策倡議面 社會運動觀點：認為民間非營利組織在某一特定價值引導下，透過各種具有政治性活動與代表權威的政府相對抗，它與政府的關係具有以下特質 a. 非營利組織採取行動的目的在揭露與批判政府施政之不當，並是圖改變政府決策，彼此關係是緊張對立的。 b. 當非營利組成功改變政策時，不僅可促成實質立法，更可以提昇組織能見度、知名度、社會聲望、公信力…等。 c. 並非「二元對立」，非營利組織可是強力批判者，也可以是資源創造者；政府不單指是被抗爭對象，更可以是資助者。 曼瑟效應：組織在社會倡議的自主性，與它得自政府公帑數目成反比
- 14. 當非營利組織遇上政府：政策倡議面 智庫政策研究模式：非營利組織也試圖透過「實證為本 evidence-bases 」的研究來影響公共政策的形成與決策。多數非營利組織強調研究的客觀性與訴求的「公益性」，但非營利組織的「背後」卻備受高度關注。部份非營利組織接受企業資助，以「智庫」名義發表研究，提出政策建議。 基金會與倡議政策模式、管道有三： a. 董事會成員透過彼此網絡關係，提早取得並不對外公開分享內線資訊，以從中獲利或搶得主導民意的先機。 b. 策略性選擇資助對象，被擇定的團體如同「傳聲筒」。 c. 資助大規模實驗型政策方案，評估政策可行性與成效，用而推廣。
- 15. 當非營利組織遇上政府：公共服務輸送面 交易模型下的效益：可以從「資源交換理論」觀點來看 01. 政府獲得的效益： a. 服務數量、服務品質與服務的回應性、可近性之提升。 b. 政治支持與正當性的認可：非營利組織是民選政治人物的強力選民。 02. 非營利組織獲得的效益： a. 最實質的資源。 b. 密集與政府互動，累積管理經驗與能量。 c. 政治支持與正當性。 d. 透過服務，讓政府決策更符合期望。
- 16. 當非營利組織遇上政府：公共服務輸送面 交易模型下的成本 01. 政府要付出的成本 a. 代理問題 b. 政治壓力 c. 收稅的正當性 d. 公民權的挑戰 02. 非營利組織要付出的成本 a. 組織自主性與裁量權受限 b. 資助機制形塑因應行為：使命目標扭曲、角色變遷、結構變革
- 17. 新發展：夥伴關係與關係式契約委託 政府宣示夥伴關係並致力能力建構 關係式契約委託：有以下特質 01. 較軟性的契約形式，在達成彼此同意的目標上相互合作的協議。 02. 協議可訴諸文字，但既非高度明細化，也不具備法律束縛力 03. 開放性格
- 18. 合作平台概念 桃園縣 文化基金會 合作平台 政府 政策推動 公部門協力 企業 社會責任 回饋社會 民間團隊 專業執行 協力伙伴 供需媒合 補政府不足 資源不重複浪費 專業團隊導入 支持政策 方案推動 產生新伙伴 資源導入 在地陪力 讓每分資源更具效益 賦予價值與意義