| Summary: | 社會團體是國內數量最多、最受學術界忽視的一種非營利組織，相關的研究論述並不多見。近年來，社會團體之設立制度應適度鬆綁的呼聲甚高，政府輔導團體人力縮減難以因應團體數量之增加，同時，為健全社會團體發展，團體之課責制度有建立的必要。基此，本研究旨在探討社會團體對設立方式採「登記報備制」的接受程度、對主管機關訂定監督管理規範內容的看法、以及瞭解社會團體對健全發展團體的態度，再根據研究結果，提出改進國內社會團體設立與監督制度之具體建議。除文獻分析法外，本研究採取問卷調查法來蒐集資料，經由次數分配、卡方獨立性檢定法等統計分析方法進行研究，結果發現，在團體特性與團體行為方面，國內的社會團體呈現蓬勃發展的狀態，組織成員以個人居多，又多屬小型或中型組織，財源非常不充裕，以致相當程度地影響團體之健全發展。團體的類型主要為學術團體、經濟團體、社會服務慈善公益團體等，多屬開放性質團體，守法程度及對主管機關之依賴程度均相當高；非法人團體仍有存續的空間。同時，相當多的社會團體已體認到公開資訊透明化之必要性。在對團體設立改採「登記報備制」的接受度方面，多數傾向於不贊成，惟不贊成與贊成之比例相當接近，贊成的理由主要為「可維護人民集會結社自由」。在對主管機關訂定監督管理規範內容的態度方面，（一）同意增訂組成社會團體之最低個人會員人數與團體會員單位數，並認為地方性與全國性團體應分別訂定不同標準；此外，亦贊同對公益屬性團體訂定較嚴格規範。（二）對主管機關現行會務規範多表贊同，認為會員權利義務事項應由團體於章程中自訂，不必規範理監事會之召開次數，並贊同增訂理監事最低名額、理監事占會員人數之比例、理監事相互間親屬關係限制、聘任工作人員與理監事間親屬關係限制等規範，對於開放社會團體從事符合設立目的之銷售貨物活動，但不得分配盈餘給組織成員之做法也表同意。惟對主管機關不介入處理團體爭議規定，不表同意或呈現意見分歧情況。（三）贊同對年度收入達一定規模之團體，由主管機關強制委請會計師簽證，也同意增訂主管機關可對停止活動達一定期間之團體，直接廢止備案，對違反法令情節、章程或妨礙公益情節重大之團體處以罰鍰以及委請學術機構對社會團體作績效評鑑等規定，對於現行由主管機關自行辦理社會團體績效評鑑的方式也不反對。原則上，同意增訂強制社會團體主動提供大眾查詢資料，以及主管機關將團體資料提供大眾查詢等資訊公開規範，惟對提供會員名冊及由主管機關將財務相關表報提供大眾查詢等做法，不表贊同。在對健全發展社會團體的態度方面，同意現行法令有助社會團體之健全發展，也贊成增訂部分監督管理規範有助社會團體之健全發展，並認為社會團體成立後未能健全運作最主要的原因是財源不足。
=== The social group is the most popular Non-Profit Organization (NPO) in Taiwan and ignored by the academy . Its related studies are few. Although the number of employees of the authorities regulating the social groups is limited, the demand for reforming the entry regulation of the social groups is increasing. Therefore, a well-established monitoring system of the social groups is necessary and urgent. Consequently, the purpose of this thesis is to investigate the social groups’ willingness to accept registration and notification system, their opinions about the contents of the monitoring system and how to run the social groups efficiently. Then policy implications for the entry-regulating and monitoring systems will be suggested based the above empirical results.
This research employs questionnaire investigation to collect data. By using statistical analysis methods including frequency distribution and chi-square independence test, the empirical results of this research are stated as follows.
1.The social groups’ characteristics and behavior: the development of social groups in Taiwan is blooming. Most social groups with individual members are small or medium size. The shortage of their capital limits the level of groups’ development. The types of social group can be classified into literacy, economic, social service and charity groups. They belong to public groups, abide by the regulation and rely on governing authorities’ support. Most social groups agree to offer their information in public. Non-commonalty groups can survive and develop in current situation. Most social groups disagree the formation by registration and notification system. However, the ratio of acceptance and reject is close. The reason of acceptance is that this kind of formation can protect the freedom of civil gathering and forming an association.
2.The social groups’ attitude on the contents of monitoring and managing system of governing authorities:
2.1Most groups agree to establish regulation on minimum individual members or group members in forming a social group, set different standard level in local and national groups, and set more strictly regulation on public welfare groups.
2.2Most groups agree to abide by the current regulations such as member’s right and obligations should be stated in the stand rule by group itself, the frequency of director and supervisor’s convocation, minimum quota of director and supervisor, the ratio of director and supervisor to members, the restriction between director’s and supervisor’s relatives, and the restriction between staff personnel and director’s and supervisor’s relatives, allowing the social groups’ doing sale activities if those activities correspond with funding goal but not allowing the assignment of their earnings to members. Most groups disagree or controvert on whether governing authorities should get involved in dealing with groups’ disputes.
2.3Most groups agree to accept the appointed accountant by governing authorities to verify those groups when their annual revenue exceed certain level, to establish directly abolishment when social groups cease operation for a certain period of time, to increase the regulation of appointing academic association to evaluate their performance if they against the laws, stand rules or hinder public welfare, to establish the regulation on providing information for public research and governing authorities’ requirement. However, most groups disagree to provide member’s roll and financial related statement from governing authorities for public research.
3.Social groups’ attitude on the future development: most groups agree that the current laws are benefit to a well-developed social group, the establishment of monitoring and managing regulation is also benefit to social groups’ development. The reason for social groups which can’t be well developed after they form is shortage of their capital.
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