從企業社會責任觀點探討國際對外援助之發展策略

Abstract

全球化自一九九O年代急速展開，在網際網路與資訊技術革命、市場經濟自由化和放寬管制的國際環境下，致使國與國之間相互依賴關係變得更為密切，相互影響的涵蓋層面範圍相當廣闊，產生了諸多國際社會議題如經濟、政治、社會等層面亟待相互合作解決。已開發國家過去數十年對開發中國家所提供對外援助，雖對受援國的經濟成長與降低貧窮帶來機會，但也使得許多國家和人民面臨更貧困的危機，並持續擴大了貧富差距。 2001年9月11日美國受恐怖攻擊事件後，已開發國家更重視國際「恐怖攻擊與貧窮」的議題，各援助國政府援外政策不得不改弦更張，從以往傳統「結構調整計畫及專案型援助」援助模型及政府官方援助機構的政治外交、經濟利益策略，改為與受援國建構國際合作夥伴關係策略，並引導受援國政府重視民間「民主治理」和建立「公民社會」的參與援助，落實受援國社區和人民需求。 美國哈佛大學商學院教授、全球知名管理學大師Michael E. Porter於2006年以來一直強調企業社會責任就是企業核心策略價值之一，是企業競爭優勢的成功關鍵因素，如每一企業可以找出解決社會問題方案，並兼顧企業本身和社會的共同價值，就算沒有其他民間或政府補助，也能夠順利地進行政府不能解決的問題。因此，民間跨國企業的社會責任，就是必須要回應開發中國家社會的期望與需求，以及注重當地社會所關心的議題，如遵守法律、環保、營運透明度、勞工待遇以及減輕企業營運對社會造成的傷害等；另一個就是企業必須要有主動貫徹當地社會責任的創新經營策略。 本研究透過探討各歷史階段國際與台灣對外援助趨勢和企業社會責任理念的文獻，分析比較日本和美國對外援助的策略模式發展，以建構適合新世紀對外援助任務之社會責任模型，最後並將研究結果作成結論與建議提供台灣政府對外援助決策之參考。 本研究的主要結論包括（一）積極實踐聯合國千禧年發展目標，（二）建立受援國政府良好治理，（三）民間跨國企業與非政府組織擴大參與對外援助（四）結合援外、貿易和投資創新企業化經營策略；並提出對台灣政府推動援外企業化經營之持續變革建議事項：（一）充實台灣外交與援外人員之企業管理專業智能，及其人力適當分配和資源發展，（二）審慎選擇以經濟開發為導向的援助計畫和受援國，（三）繼續研究確立各援助計畫績效衡量制度和指標，（四）敦促財政部修訂所得稅法笫36條及營利事業所得稅查核準則第79條等相關條文。

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.