蔡揚宗臺灣大學：會計學研究所吳健成Wu, Chien-chengChien-chengWu2007-11-282018-06-292007-11-282018-06-292004http://ntur.lib.ntu.edu.tw//handle/246246/61808在已開發國家，非營利組織之興起與發展形成第三部門，稱其為「社會部門」，常能彌補企業與政府部門之偏差與不足，對提昇社會大眾與改善人民之生活與生命品質有極大貢獻。一個成奶妨D營利組織，對激勵人提昇人足為企業之榜樣。非營利組織存在之價值在於有無使命，故更需藉重管理以完成其使命，而在台灣非營利組織中，慈濟基金會是個成左瑣鷚c，也是值得研究之對象。 佛教慈濟慈善事業基金會（以下簡稱慈濟），1966年創立迄今第三十九年，領導人證嚴法師與慈濟人，以付出而感恩之大愛精神，在台灣以慈善、醫療、教育、文化四大志業，另加上國際賑災、骨髓捐贈、環境保護、社區志工八大腳印，服務社會，以喚起民眾之愛心，獲得社會大眾大力之護持；自1991年起，慈濟將台灣人之愛心，帶往大陸，為兩岸關係建立愛的存款；同時盡力濟助世界各地之苦難人，人道救援超過五十個國家，創造出愛的地球村；慈濟對台灣社會、兩岸關係、國際互助貢獻很多，這些慈濟世界之經驗彌足珍貴，也是台灣經驗中最動人之一章。 本研究主要目的有二：1.了解慈濟之緣起、精神理念、組織管理與決策運作及如何成就慈濟經驗。2.探討慈濟淨化人心之策略管理，包括二項，一為了解慈濟之使命、願景與策略議題，二為如何 訂定策略、目標與行動方案以完成使命與願景。 本研究係個案研究法，以慈濟為個案，探討其策略管理議題；至於研究資料之收集方法包括歷史文件、檔案紀錄、訪談、直接觀察與參與觀察等。 研究過程，經過橫向的志業結構分析，結合縱向的策略理論與淨化人心之歷史經驗分析，歸納出慈濟的使命、價值觀、願景與理念。慈濟以淨化人心為使命，以社會祥和、天下無災難之世界為願景。其價值觀係為佛教、為眾生，濟貧教富，與尊重生命；而其精神係對內誠、正、信、實，對外慈、悲、喜、捨，其文化為大愛與感恩。也為慈濟個案歸納出五個構面之策略方向，分別是領導人文面、學習成長面、內部流程面、志業建設面、社會愛心面，並且建議出慈濟個案之策略地圖，與規劃出各構面之策略主題、策略、策略目標、關鍵成它]素、衡量指標與具體行動方案。 本研究歸納出志工組織為慈濟最核心之競爭力，也是慈濟最重要的資產。研究結果，策略地圖顯示策略執行順序有三，一使組織有眾多願意承擔的志工群，二強化志工組織，提昇組織的綜效與能力，三則對外做接引與服務，使慈濟志業代代相傳，並向使命與願景之目標邁進。本研究也對慈濟提供建言，分成對外界行銷、組織調整與志業治理、財務與績效管理、制度化等四部份，僅供參考。 關鍵詞：慈濟、策略管理、使命、淨化人心The rise and development of non-profit organizations (NPOs) have been dubbed as the "third" or "social" department in the developed countries. They often fill the shortcomings and deficiencies of large enterprises and government agencies. These NPOs continue to contribute in upgrading people’s livelihood and their quality of life throughout the world. A successful NPO can set precedence for enterprises to follow in terms of inspiring and encouraging their employees and volunteers. The value of existence for said NPOs depend on whether it has a noble commitment. Thus it is also important to see how a NPO realizes its commitment by utilizing extraordinary management skills. Among all the NPOs in Taiwan, Tzu Chi is a successful NPO worthy of scrutinizing analysis. The Buddhist Compassion Relief Tzu Chi Foundation, established in 1966 by Master Cheng Yen, promotes the spirit of Great Love and gratitude throughout the world. Tzu Chi, with 39 years of history, has successfully won the support of local citizens by implementing its “Eight Footprints” of charity, medicine, education, culture, international relief, bone marrow donations, environmental protection, and community volunteering. Since 1991, Tzu Chi has engaged in international relief programs by bringing love and material assistance from Taiwan to China, hoping to create a harmonious relationship between the two sides. Meanwhile, Tzu Chi has offered emergency and long-term assistance to over 50 countries. By doing so, Tzu Chi hopes to make the global village more loveable and livable. In sum, Tzu Chi has contributed immensely to its local society, a less hostile relationship between mainland China and Taiwan, and many foreign nations in the world. Without a doubt, Tzu Chi has achieved as a NPO that is writing one of the most touching chapters in the development of a modern Taiwan. The two purposes of this research are as follows. First of all, finding out Tzu Chi’s origin, convictions, organization, management and decision-making processes. Secondly, study Tzu Chi’s strategic management in its objective of purifying people’s minds. I've also further divided the latter category into two more parts: understanding Tzu Chi’s commitments, vision and strategic issues; and how it sets up the strategies, targets and procedures in order to implement its commitments. This research is a single case study—taking Tzu Chi as an example to discuss the issues of its strategic management. Data collections include Tzu Chi’s historical documentations, files, records, interviews, discussions, first-hand participation, direct observations, etc. The research processes are mainly based on the analysis of Tzu Chi’s interior structure combined with the analysis of its strategic theories and concrete historical experiences in purifying people’s minds. Conclusions such as Tzu Chi’s commitments, values, vision, and convictions could then be drawn: Tzu Chi is committed to purify people’s minds; and its vision, to bring harmony into our society and creating a world that is free from disasters; its values, are committed to Buddhism and all living beings, helping the poor and educating the rich while respecting all life. Tzu Chi members interiorly abide by the spirit of sincerity, integrity, trust and honesty; and exteriorly live up the spirit of kindness, compassion, joy and unselfish giving. The core of Tzu Chi spirit is based on Great Love and gratitude. This case study also illustrates the strategies of five perspectives, including leadership management, learning and development, the flow of internal management, foundation construction and development, and social services. The strategy map of Tzu Chi cases, the making of strategic themes, strategies, strategic objectives, key success factors, measures and concrete projects for each perspective have also been investigated. This research has found that Tzu Chi’s devoted volunteers are the major driving force behind its competitive strength, and they are also the foundation’s most valuable asset. The strategy map of this study has shown Tzu Chi’s implementation procedures that include the following three steps: (1) Recruit as many devoted volunteers as possible who are willing to shoulder the foundation’s commitments. (2) Solidify the organization of volunteers to make it effective and efficient. (3) Introduce Tzu Chi’s ideals to outsiders and serve the needy whenever possible. By doing so, the Tzu Chi spirit and ideals can be passed from generation to generation. Besides, it is the best way to march toward the foundation’s objectives and to realize its vision. I hope this research can also provide Tzu Chi with suggestions in the following four categories of promotion of Tzu Chi missions among the general public, organizational adjustment and management, finance and accomplishment management, and institutionalization. Key words: Tzu Chi, strategic management, commitments, and purifying people’s minds.第一章 緒論……………………………………… 1 第一節 研究背景………………………………… 1 第二節 研究動機與目的………………………… 3 第三節 研究方法與架構………………………… 4 第二章 文獻探討…………………………………. 9 第一節 非營利組織之管理……………………… 9 第二節 非營利組織之策略分析………………… 16 第三節 慈濟文獻………………………………… 21 第三章 慈濟志業結構分析………………… 31 第一節 領導人與理念…………………………… 33 第二節 志工團體與志工精神…………………… 44 第三節 志業中心與組織之管理………………… 49 第四節 四大志業與八大腳印…………………… 59 第四章 慈濟淨化人心之歷史經驗…………… 68 第一節 台灣社會教化重要發展過程…………… 68 第二節 大陸賑災與國際救援經驗……………… 79 第三節 經歷之挑戰與因應……………………… 83 第五章 慈濟的使命、願景與策略思維……… 90 第一節 使命、願景與價值觀……………………. 90 第二節 策略思維………………………………… 94 第六章 慈濟淨化人心之策略管理探討…… 98 第一節 環境分析………………………………… 98 第二節 競爭者分析…………………………… 115 第三節 SWOT分析…………………………… 127 第四節 策略管理議題分析與策略之擬定…… 134 第五節 慈濟未來的策略管理………………… 149 第七章 結論與建議………………………… 156 第一節 研究結論………………………………… 156 第二節 研究建議………………………………… 160 第三節 研究限制………………………………… 164 參考文獻……………………………………… 165 附錄…………………………………………… 1741723283 bytesapplication/pdfen-US慈濟淨化人心使命策略管理commitmentsstrategic managementTzu Chiotherhttp://ntur.lib.ntu.edu.tw/bitstream/246246/61808/1/ntu-93-R89722049-1.pdf