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第六章 結論與建議
本文目的是在從長時間觀察臺灣捐贈概況，透過 1994 年至 2010 年的 家庭收支調查報告收集臺灣家庭所得及捐贈金額資料發現，13 年來平均有 71%的家庭有捐贈的行為，平均捐贈金額為 5,265 元。
為了瞭解所得與捐贈之間的關係，若按照可支配所得分組高低排序分 組，我們可以發現高所得與低所得之家庭有較高的捐贈比例，中所得家庭 則在整體社會佔最低的捐贈比例，表示歷年來臺灣家庭捐贈占可支配所得 百分比呈現 U 型曲線，高、低所得族群較願意將較高比例的可支配所得當 作捐贈用途。而此捐贈佔所得的比例都維持在 0.4%至 0.6%之間，且逐年 趨於平緩，表示高、低所得與中所得族群捐贈比例之差距逐漸的縮小。
本文更進一步捐贈家庭的所得特性，本文依捐贈占所得高低比例排列 分組，發現高捐贈比例家庭並非擁有最多的可支配所得，反而是捐贈占所 得比例最低家庭為擁有最多的可支配所得之族群；而高捐贈占所得比例之 家庭平均捐贈金額為 24,366 元，低捐贈占所得比例之家庭平均捐贈金額為 1,054 元。同時，本文也發現願意將自己的較高所得比例當作私人捐贈的 家庭同時也擁有高捐贈金額，顯示可以利用捐贈占所得比例的高低來檢視 臺灣的捐贈市場是具有說服力的；若以所得來源來檢視捐贈情況，可以發 現，高捐贈占所得比例的家庭的所得有 45.98%來自於薪資所得，7.9%的所 得來自於財產所得。由此發現，高捐贈比例家庭來自薪資所得比例較低於 低捐贈比例的家庭之 57.99%，高捐贈比例家庭來自財產所得比例較高於低 捐贈比例的家庭之 5%。
不同類型的捐贈者之捐贈行為亦有顯著的差異，透過分析捐贈者的捐 贈特性，慈善機構可更快速且確實地掌握捐贈者的動態及其捐贈行為的變
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未來捐贈的發展方向，除了本文所提及的家庭的私人捐贈，在企業在 面對社會形象與社會責任的考量下，企業投入捐贈事業只會日愈頻繁。除 此之外，隨著全球化的發展趨勢下，跨國界的捐贈行為也會日愈普遍，許 多跨國的非營利組織或非政府組織相繼成立。因此，本文認為臺灣在面對 捐贈這個國際趨勢，應更積極地調查臺灣捐贈行為的現況，國內目前雖有 家庭收支調查報告對逐年捐贈行為進行追蹤，但只針對家庭公益慈善捐款 的支出做紀錄略顯不足，應做更詳盡且系統性的調查，如：捐贈對象、捐 贈途徑、捐贈原因、捐贈者是否了解捐款運用情形等。如此一來，除了可 以有效監理捐贈行為，避免產生弊端，亦可提供國內外慈善機構對於臺灣 的捐贈的了解。
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二、 政府出版品
1994 年至 2010 年《家庭收支調查報告》，台北：行政院主計處。
2001 年至 2009 年《綜合所得稅申報核定專書》，台北：財政部財稅資料中心。
1999 年及 2003 年《社會發展趨勢調查報告》，台北：行政院主計處。
2010 年《人力運用統計調查》，台北：行政院主計處。
2008 年至 2009 年《華人華僑捐贈分析報告》，中國：中民慈善捐助信息中心。