財務揭露 Financial Disclosure

本會委託安侯建業聯合會計師事務所查核簽證2021年度之財務報表，經會計師查核後，於2022年5月20日出具「無保留意見」之查核意見如下： The Foundation entrusted KPMG to review its financial statements for 2021. An audit was conducted, and a report containing an “unqualified opinion” was released on May 20, 2022, as follows:

財團法人中華民國佛教慈濟慈善事業基金會2021年及2020年12月31日之資產負債表，暨2021年及2020年1月1日至12月31日之收支短絀表、淨值變動表及現金流量表，以及財務報告附註(包括重大會計政策彙總)，業經本會計師查核竣事。 The CPA audited the Buddhist Tzu Chi Charity Foundation’s balance sheets on December 31, 2020 and December 31, 2021, as well as its expenditure and balance statement, changes in net worth statement, cash flow statement, and financial statement notes (including a summary of significant accounting policies) for 2020 and 2021.

依本會計師之意見，上開財務報表在所有重大方面係依照全國性社會福利財團法人會計處理及財務報告編製準則暨財團法人中華民國會計研究發展基金會所公開之各號企業會計準則公報及其解釋編製，足以允當表達財團法人中華民國佛教慈濟慈善事業基金會2021年及2020年12月31日之財務狀況，暨2021年及2020年1月1日至12月31日之財務績效及現金流量。 In our opinion, the accompanying financial statements have fairly presented all material respects of the Foundation’s financial position for 2021 and 2020, as well as its financial performance and its cash flows for 2021 and 2020, according to the Foundations Act, the National Social Welfare Consortium Accounting and Financial Reporting Standards, the Business Entity Accounting Act, and the Regulation on Business Entity Accounting Handling, the provisions relating to the preparation of the financial statements, and generally accepted accounting principles.

2020年度短絀-1,040,678,248 2020 Balance-1,040,678,248

2021年度短絀-3,243,696,213 2021 Balance-3,243,696,213

經費收入說明         Operating Income Description        

  • 捐贈收入—來自慈善、國際、專案收入 Donation income (charity, international, and project income)
    1. 本會之捐助善款是以啟發愛心促進社會善循環為核心價值，鼓勵慈濟委員定期拜訪會員傳遞愛的理念，分享慈濟志業現況並募集愛心。 The Foundation raises funds with a belief in inspiring love and creating a cycle of kindness in society. We encourage Tzu Chi Commissioners to visit members regularly to spread the concept of love, share the current status of Tzu Chi, and generate goodwill for the Foundation and its work.
  • 附屬作業組織收入—慈濟大愛幼兒園、托嬰中心、長照機構收入 Income from subsidiary business units (income of Tzu Chi Great Love Kindergarten, baby day-care centers, and long-term care institutions
  • 其他收入—銷售貨物或勞務收入等 Other income (incomes from sales, services, etc.)

經費支出說明         Operating Expenditure Descriptions        

  • 本會業務支出之項目係依會計師簽證報告之功能費用表分類 The Foundation’s expenditure items are categorized according to the functional fees listed in the Independent Auditor’s Report.
  • 各業務項目之執行成果，敬請參閱本會網頁。 Please refer to the Foundation website for more information concerning project outcomes.
社會
救助 Social
Assistance
  1. 不分種族、宗教、國家，關懷扶助長期貧困個人或家庭、一時受難者、社區弱勢族群、國際難民等。 Provide care and support to long-term impoverished individuals or families, temporary disaster victims, disadvantaged groups in the community, international refugees, and others, regardless of race, religion, and nationality.
  2. 從個人、家庭到社區，提供經濟補助與多元支持，共造社會安全防護網。 Provide financial subsidies and diversified support to individuals, families, and communities to jointly build a social safety net.
  3. 在臺灣與海外同步發揮「扶困脫貧，救急解難」效益，達成「安穩家園，美善社區」之成效，讓貧者脫困、飢寒者得溫飽、病者得醫、少者學之、老者安之。 Exert the benefits of poverty relief and emergency assistance in Taiwan and overseas to achieve the stable homeland and beautiful community effect. The goal is to help the poor escape poverty, provide food and clothing to those in need, heal the sick, educate the young, and care for the elderly.
災害
救助 Disaster
Relief
  1. 於海內外進行防災、減災、備災，災難發生後即時啟動勘災、同步救援及復原、重建六大災害救助模式。 Establish six major disaster relief modes domestically and abroad: Prevention, Mitigation, Preparation, Response, Recovery, Rebuilding.
  2. 應災難地域、時空、社區情況，進行經濟援助、生活物資發放、醫療義診、以工代賑、安學計畫、心靈膚慰等方式，啟動短、中、長期的關懷行動。 Take short-, medium-, and long-term care actions to provide financial assistance, material distribution, free medical consultations, cash-for-work, education programs, and spiritual comfort according to the time, space, and community conditions of the disaster area.
  3. 在全球啟動防疫關懷行動，二年來累計援助96個國家地區。包含醫療防疫物資捐贈、疾疫紓困、安學計畫、提供靜思堂做疫苗施打站等等；在臺灣，因應疫情嚴峻，採購捐贈五百萬劑BNT疫苗，提供青年學子及社會大眾施打，守護健康。 We have launched global epidemic pandemic prevention and care activities and provided aid to 96 countries and regions in the past two years. The donated items include medical and pandemic prevention materials, pandemic relief, safety education programs, and providing Jing Si Hall with a vaccine administration station. Tzu Chi purchased five million doses of the BNT vaccine and donated it to Taiwan to vaccinate young students and the general public to protect their health.
獎助
學金 Scholarships
  1. 以「教育脫貧、育才扶困」為目標，支持經濟困難、家庭結構不健全、支持力薄弱之學子。 Fulfill the “Poverty Relief Through Education” objective by supporting students with financial difficulties, unstable family structures, and insufficient support networks.
  2. 提供平等教育機會，協助弱勢家庭脫離貧困，培育處於逆境中的學子，激勵學習動力，建立自信，圓夢人生。 2. Provide equal educational opportunities, help disadvantaged families out of poverty, nurture students in adversity, stimulate learning motivation, build self-confidence, and help students to realize their dreams.
兒少
福利 Youth
Welfare
  1. 因應少子化社會、年出生率下降而產生的「寧靜危機」；連結家庭、學校、社區，同步對兒童、青少年挹注學習資源、縮短城鄉差距，學習增能，培力專長。 Respond to the low birthrate society and the “Tranquility Crisis” caused by falling annual birth rates. Connect families, schools, and communities to inject learning resources for children and youth, shorten the gap between urban and rural areas, enhance learning, and cultivate professionals.
  2. 透過大專青年線上伴學支持系統，強化弱勢兒少自主學習動機，提升閱讀知能、深化品德素養，減少數位落差導致的學習機會。 Use the college youth online companion learning support system to strengthen motivation for disadvantaged children to learn independently, improve their reading knowledge, deepen their moral literacy, and reduce the learning opportunities caused by the digital gap.
  3. 以公益創新，擴大青年公益參與、新世代公益教育，培育青年創新力，及聯合國事務參與。 Expand youth participation in public welfare and public welfare education for the new generation, foster youth innovation, and participate in UN affairs via public welfare innovation.
  4. 邀約社青參與社會服務工作，攜手青年，創造社會共好。 Invite youth to participate in social service work and work with them to create social good.
老人
福利 Senior
Welfare
  1. 以老年生活的期望為目標，從經濟補助、心靈關懷，促進長者身體健康、經濟來源無虞、與家人團圓和樂生活，建立長者自信、安全、快樂的老年生活。 Build a confident, safe, and happy senior life for the elderly by providing financial assistance and spiritual care, promoting physical health, and offering secure financial resources to help the elderly live happily with their families.
  2. 持續推動社區長者訪視關懷、長者居家安全改善、建立健康照顧站、社區獨老關懷專案。 Continue to promote visits and care for the elderly in the community, improve safety for the elderly at home, establish health care stations, and create care projects for the elderly in the community.
  3. 結合政府「長照2.0」，成立長照機構、個管據點、C社區關懷據等，建構社區整體照顧服務體系。 Collaborate with the government’s Long-term Care 2.0 program to establish long-term care institutions, individual management bases, and community care data, to build a comprehensive community care service system.
福利
社區 Community
Welfare
  1. 「社區照顧」是為人群服務及福利服務的重要模式；透過各項計畫推動，將社會福利落實在社區，建構友善社區之平台與關懷網絡，提供支持性、預防性慈善關懷。 Community care is critical for providing various welfare services. The goal is to implement social welfare through various programs in the community, build caring network platforms for friendly communities, and provide supportive and preventive charitable care.
  2. 「社區，是關懷最近的距離。」本會以各地靜思堂、聯絡處據點建構服務網絡，推動各項福利服務與社會公益活動，活化社區，照護社區弱勢、凝聚社區量能。 The Foundation has established service networks with Jing Si halls and liaison offices in several areas to promote various welfare services and social welfare activities, revitalize the community, care for the disadvantaged in the community, and gather the strength of the community.
志願
服務 Volunteer
Service
  1. 以志工人才培育、專業服務知能學習、志工永續學習藍圖為主軸。 Cultivate volunteer talent to facilitate professional service knowledge learning and establish a sustainable learning blueprint for volunteers.
  2. 以正向帶動，鼓勵終身學習，並透過身體力行，體現生命的價值。 Positively encourage lifelong learning and show the value of life by doing volunteer service.
  3. 守護如親一般的志工身心靈的健康，強化安全教育。 Protect volunteers’ physical and mental health and strengthen safety education.
  4. 啟發「慈悲利他」理念之實踐，發揮「付出，還要說感恩」的利他行為，力行「拉長情、擴大愛」的悲智雙運，服務人群。 Inspire the practice of the “compassionate altruism” concept, implement the ”giving with gratitude” altruism, and practice the compassion and wisdom of “affection and love” to serve the people.
教育
志業 Educational
Mission
依本會捐助章程資助教育志業發展，永續發展東部地區高等教育及醫學教育機構，培育優秀醫療及各專業人才，並以完備之硬體發展作為後盾，提供學生優質學習環境，實現「以慈善辦理教育，以教育實踐慈善」的目標，回饋社會。 Support educational aspirations by sustainably developing higher education and medical education institutions in Eastern Taiwan. Cultivate various outstanding medical and professional talents according to the Foundation’s donation charter. Support students via comprehensive hardware development to provide a high-quality learning environment and achieve the goal of “providing education through charity and practicing charity through education” to give back to society.
  • 附屬作業組織支出：慈濟大愛幼兒園、托嬰中心、長照機構支出。 Operating expenses on subsidiary business units (expenses of Tzu Chi Great Love Kindergarten, baby day-care centers, and long-term care institutions)
  • 行政管理支出：本會會務運作及志業推廣而產生之人事及事務支出，含人事費用、事務費用、雜項購置、折舊及攤銷費用。 Administrative and management expenses (personnel and affairs expenses arising from the Foundation’s operations and missions, including personnel costs, transaction costs, miscellaneous acquisitions, depreciation, and amortization costs)
  • 其他支出：銷售貨物或勞務成本等 Other expenses (e.g., cost of selling goods or services)