| 摘要: | 近年來政府捐助之財團法人逐漸扮演代理政府執行公共服務之角色，其設置可使政府不增加員額，將資源和人力做最有效之配置，相對於政府而言擁有較高之彈性與回應性。本論文旨在探究臺北市政府客家事務委員會將客家相關服務委託其捐助之財團法人之代理現況，是一種有計畫、分工、授權的模式。本論文採用文獻探討法、深度訪談法、輔以MAXQDA11質化分析軟體作為文本分析工具進行台北市客家文化基金會的個案分析。首先界定客家行政機關之意義，其次，根據代理理論，試圖了解委託與代理關係及可能衍生之問題。之後，再以地方政府捐助之財團法人為分析對象，探討其代理形式、運作型態、營運績效與課責機制。
本研究個案係由公部門依授權化、彈性化原則使用「契約」，將臺北市客家文化主題公園委託予政府捐助之財團法人營運管理，其被公部門賦予相當權力，擁有公部門的外觀但本質仍屬私法人，將面臨來自政府及相關部門的課責。然而，公私部門間之界限日益模糊下，有效課責與組織自主的平衡將是一項值得學術探討的議題。
研究發現包括：一、組織轉型受經濟環境趨緩致經費短絀及審計查核之影響；二、行政權集中與運作經費仰賴政府挹注弱化組織自主；三、經費短絀獎補助功能式微；四、資訊低度揭露不利公眾監督。在本論文的結論之中，對於臺北市客家事務委員會以及財團法人台北市客家文化基金會提出政策建議。
關鍵字：客家行政機關、政府捐助之財團法人、代理關係、課責、台北市客家文化基金會
In the recent years, the government funded nonprofit organization has gradually played the role of the government agent to practice public services. Due to its establishment, the government makes the most efficient arrangement of the resources and manpower without increasing the number of public personnel. Compared with the government, it has better flexibility and responsiveness. Taipei Hakka Affair Commission, Taipei City Government, has delegated its funded nonprofit organization, Taipei Hakka Culture Foundation, to deal with the Hakka related affairs. The thesis is aimed to study the status quo, which is in a mode of planning, labor division, and delegation. I adopt the literature review and the in-depth interview accompanied by MAXQDA11, the qualitative research software, as the text analytical tools to conduct a case study of Taipei Hakka Culture Foundation. First, I will make a definition of the Hakka administration. Second, through the Agency Theory, I try to understand the relationship between the principal and the agent and the related problems it may cause. Then, I will make the local government funded nonprofit organization the research object to discuss the agency formation, the operating system, the operating performance, and the accountability mechanism.
Based on the public sector’s principles of delegation and flexibility, the case uses the “contract” to delegate the government funded nonprofit organization to operate and manage Taipei City Hakka Cultural Park. The organization is endowed with power by the public sector. It has the outer appearance of the public sector but the inner essence of the private corporation. It also faces the accountability from the government and the related sectors. However, the line between the public and private sectors is getting blurred. The balance of the effective accountability and the organization’s autonomy will be an issue worth discussion.
In my study, I have the following findings. 1. The organization change is influenced by the fund shortage, as a result of the slowdown in economic growth, and the audit. 2. The weak organization counts on the government to assist in its autonomy in terms of the concentration of executive power and the fund. 3. The financial support for the organization with fund shortage has declined. 4. The low information disclosure is against the public supervision. In the conclusion of the thesis, I will make suggestions on policies for Taipei Hakka Affair Commission and Taipei Hakka Culture Foundation.
Keywords：Hakka administration, government funded nonprofit organization, agency
relationship, accountability, Taipei Hakka Culture Foundation |
