| 摘要: | 非營利組織在經營上，在以往的運作上，主要資金大多來自於社會大眾捐款，以及政府或民間組織的補助。近幾年受到經濟環境影響，使捐款銳減、補助款減少。根據內政部統計處103年底統計資料顯示，經主管機關核准立（備）案之人民團體數計有5萬5,608個，較102年底增加2,068個非營利組織自開辦以來，以可觀的速度在增加成長。且近年來由於對非營利組織的稅捐減免緣故，故紛紛成立各種服務類型的非營利組織。協會、各式基金會林立。是否真實運作、產生實質的社會影響力系疑問之一；也使捐款人因單位的責信問題而影響了捐款的意願。因應經營所受到的挑戰，已經有一些組織為了實踐社會公益做不同形式的嘗試，或由非營利組織轉型成的社會企業；也有非營利組織為了永續經營而發展出的事業型的經營模式，例如財團法人喜憨兒社會福利基金會。
為了組織的永續經營所發展出的事業或創新經營模式，或者是為了解決社會問題所發展出的社會企業，都是為了解決社會公眾事務問題所發展出的解決方法。本研究以身心障礙領域中，在服務中有與社會企業經營精神相符的案例：社團法人台北市行無礙資源推廣協會為例，探討非營利組織在面臨經營困境上，是否能夠轉型為社會企業模式永續經營，並且試圖提出結論及建議。
Non-profit organizations gained main funding mostly from public donations and allowance of the government or private organizations in the previous operation. In recent years, donations and allowance have been reduced due to the economic environment. According to statistics from the Ministry of the Interior at the end of 2014, there were 55,608 mass organizations approved by the competent authority for registration, which has increased 2,068 compared with the end of 2013. Non-profit organizations have been growing up with considerable speed since its set-up. In recent years, as a result of taxes relief for non-profit organizations, non-profit organizations with various services have been set up. Associations and various foundations appear in great numbers. It was doubted whether it was really operating and producing substantial social impact; and the truth and credit affected donors’ willing to make donations. In response to challenges in business, a number of organizations have already tried to practice social welfare in different forms, or transform from nonprofit organizations into social enterprises; and non-profit organizations also develop a business-oriented model for their sustainable operation, Children Are Us Foundation, for example.
Business-oriented model or innovation developed for the sustainable operation, or social enterprises developed to solve social problems are solutions to solve social problems and public affairs. In the field of disability, there is case consistent with the spirit of the social enterprises in the services, Taiwan Access for All Association, for example. This study takes it as a case to explore whether non-profit organizations can transform into social enterprises for sustainable operation in the face of financial difficulties, and try to make conclusions and suggestions. |
