| Summary: | 碩士 === 國立臺灣大學 === 高階公共管理組 === 96 === Globalization began its rapid emergence in the early 1990’s. The internet and information technology revolution, along with a deregulated and liberalized market economy have created an environment that garner increased interdependence between countries. The mutual influence span across many levels, including various economical, political and social issues, that those may be resolved through cooperation between countries. Although, in the past few decades, foreign aid from developed countries have created opportunities for economic growth and lowering the poverty rate in recipient countries, it also, in some cases, worsened the poverty crisis and widened the gap between rich and poor.
After the 9-11 terrorist attack in the United States, developed countries became more focused on the subject of international "Terrorism and Poverty". Various donor countries were forced to adjust their foreign aid policy, departing from the traditional "Structural Adjustment Program and Project Aid" modality, political diplomacy through government aid organizations and general economic interest-based strategy. Instead, the focus is shifted to building the partnership of international cooperation with recipient countries. In addition, help their government realize the needs of its community and people by emphasizing the value of civil "Democratic Governance" and creating a "Civil Society" through participatory assistance.
Since 2006 Michael E. Porter, Harvard Business School professor and renowned competitive strategist, has emphasized the importance of corporate social responsibility as of the core strategic values for an enterprise. It is the key to an enterprise’s competitive advantage and success. An enterprise can successfully solve social problems that the government cannot by focusing on common values between the society and the corporation. This can be done even without other individual or government subsidy. Thus, a transnational corporation’s social responsibility is to cater to the developing country''s social needs, focusing on issues such as local laws, environmental concerns, operation transparency, worker benefits, and reducing operational harm to society. Further more, a corporation must actively implement an innovative management strategy of social responsibility.
This study builds a social responsibility model of foreign aid fit for the new century through analyzing and comparing Japan and United State’s foreign aid strategy development pattern, exploring international and Taiwanese foreign aid trend from various historical stages, and examining literature on corporate social responsibility. Finally the study results and conclusions will serve as a reference and provide a suggestion for the Taiwanese foreign aid policy.
The study''s conclusions include 1. Actively pursue United Nation''s Millennium Development Goal. 2. Develop good governance in recipient countries. 3. Expand participation of foreign aid in transnational corporations and non-government organizations. 4. Combine foreign aid, trade, and investment to innovate entrepreneurial operation strategy. Also encourage the Taiwanese government to continue the transformation of foreign aid entrepreneurial management by doing the following:
(1) Enrich business management skills and development of human resources, specialized intelligence and appropriate allocation of Taiwanese diplomatic and foreign aid personnel.
(2) Carefully select foreign aid program and recipient countries with economic development as guidance.
(3) Continue research and measure to ensure the performance evaluation system and indicators of various foreign aid programs.
(4) Enhance to review the income tax law section 36, business income tax auditing section 79 and related articles of Ministry of Finance.
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