田中壽山堂社區營造之永續經營策略研究

Abstract

本研究以彰化縣定古蹟田中壽山堂為個案，從經營管理與會計學的整合視角，探討其在非營利組織（NPO）管理模式下面臨的永續經營挑戰與策略。研究透過分析其內部運作的治理、財務、會計實務與策略方向、比較台灣五處代表性文化資產地景的營運模式、探討社區參與的關鍵角色，並建構包含SWOT、PESTEL分析、多元收入流、成本結構、財務模型（含損益兩平分析）及分階段發展路徑的永續財務框架。 研究發現，壽山堂協會面臨顯著的財務壓力、對捐款與補助的高度依賴、以及內部治理與專業能力有待提升等挑戰。研究結論指出，壽山堂的永續發展繫於強化內部治理與財務管理能力、建構多元且具韌性的收入來源（優先爭取政府補助並逐步發展自償收入）、深化社區參與及夥伴關係、在活化與保存間取得策略性平衡，以及建立務實的專案管理與風險意識。 本研究提出整合性策略建議，涵蓋財務永續、管理治理強化、社區參與深化、活化保存整合及外部關係管理等面向，期能為壽山堂及台灣其他類似文化資產NPO的永續經營提供參考。

This study investigates the challenges and strategies for the sustainable operation of Tianzhong Shoushan Hall, a county-designated historic site in Changhua, Taiwan, managed by a non-profit organization (NPO), from an integrated perspective of business management and accounting. Through analyzing the internal operations of governance, finance, accounting practices, and strategic direction, comparing the operational models of five representative cultural heritage sites in Taiwan, exploring the crucial role of community participation, and constructing a sustainable financial framework incorporating SWOT and PESTEL analyses, diverse income streams, cost structures, financial modeling (including break-even analysis), and a phased development path, this research identifies significant challenges faced by the Shoushan Tang association, such as financial pressure, heavy reliance on donations and grants, and the need for improvement in internal governance and professional capacity. The study concludes that the sustainability of Shoushan Tang hinges on strengthening internal governance and financial management capabilities, building diverse and resilient income sources (prioritizing government grants while gradually developing earned income), deepening community engagement and partnerships, achieving a strategic balance between revitalization and preservation, and establishing pragmatic project management and risk awareness. Integrated strategic recommendations are proposed, covering financial sustainability, enhancement of management and governance, deepening of community participation, integration of revitalization and preservation, and external relationship management, aiming to provide references for the sustainable operation of Shoushan Hall and similar cultural heritage NPOs in Taiwan.