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 2023 年度之財務報表,,經會計師查核後,於 2024 年 5 月23日出具「無保留意見」之查核意見如下: We have commissioned KPMG Taiwan to audit and attest to our 2023 financial statement. Upon completion of the audit, the CPA issued the following unqualified audit opinion on May 23, 2024:

財團法人中華民國佛教慈濟慈善事業基金會 2023 年及 2022 年12 月 31 日之資產負債表,暨 2023年及 2022 年 1 月 1 日至 12 月 31 日之收支餘絀表、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 hereby certifies that the audits of the Balance Sheets dated December 31, 2022 and 2023, and the Income Statements, Statements of Changes in Net Worth, Cash Flow Statements, and Financial Statement Notes (including a Summary of Significant Accounting Policies) of Tzu Chi Foundation for the period from January 1 to December 31, 2022 and 2023 have been completed

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 2023 年及 2022 年 12 月 31 日之財務狀況,暨 2023年及 2022 年 1 月 1 日至 12 月 31 日之財務績效及現金流量。 It is hereby attested, pursuant to the Accounting and Financial Reporting Standards for National Social Welfare Foundations and the Accounting Standards and Financial Reporting Interpretations for Business Entities published by the Accounting Research and Development Foundation, that the aforementioned financial statements fairly present in all material respects the financial condition of the Foundation on December 31, 2022 and 2023 and its financial performance and cash flow in the period from January 1 to December 31, 2022 and 2023.

年度收入及其經費使用情形 Operating Income and Expenditure

    經費收入說明 Description of operating income:
  • 捐贈收入:來自慈善、國際、專案收入。 Donation income: charity, international, and project income.
  • 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。 Our donation drives are based on the core values of inspiring love and compassion and initiating virtuous social cycles. Tzu Chi Commissioners are encouraged to visit members regularly with the goal of spreading the seeds of love and compassion, sharing the current state of the Tzu Chi missions, and soliciting charitable contributions.
  • 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, daycare centers, and long-term care institutions.
  • 其他收入:銷售貨物或勞務收入等。 Other income: sale of goods and service offerings.

捐助收入依捐助人統計 Donation Income by Donor Category

專案收支報表 Project Income and Expenditure Statement

111年「大愛共善‧救拔苦難」募得款及使用情形
核准文號:衛部救字第1101364472號
募款期間:自 111 年 1 月 1 日起至 111 年 12 月 31 日止
執行期間:自 111 年 1 月 1 日起至 112 年 1 月 31 日止
Fundraising and utilization conditions of the “Great Love - Relief of Suffering” Project in 2022
Approval document No.: Wei-Bu-Jiu-Zi No. 1101364472
Fundraising period: January 1, 2022 to December 31, 2022
Execution period: January 1, 2022 to January 31, 2023

112年「大愛共善‧救拔苦難」募得款及使用情形
核准文號:衛部救字第1111364558號
募款期間:自 112 年1月1日起至112年12月 31日止
執行期間:自 112 年 1 月 1 日起至 113 年 3 月 11 日止
Fundraising and utilization conditions of the “Great Love - Relief of Suffering” Project in 2023
Approval document No.: Wei-Bu-Jiu-Zi No. 1111364558
Fundraising period: January 1, 2023 to December 31, 2023
Execution period: January 1, 2023 to March 11, 2024

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 classified according to the functional fee table included in the CPA audit report.
  • 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 Expenditures of subsidiary business units: Tzu Chi Great Love Kindergarten, daycare 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 expenditures: personnel and service expenses arising from the promotion of the Foundation’s operations and missions, including personnel costs, office expenses, miscellaneous purchases, depreciation, and amortization costs.
  • 其他支出:銷售貨物或勞務成本等 Other expenditures: sale of goods and service costs.

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。 Provision of care and support to long-term impoverished individuals or families, disaster victims, underprivileged groups in local communities, and international refugees irrespective of ethnicity, 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。 Provision of financial subsidies and diversified support to individuals, families, and communities to help build a social safety net.
  3. 在臺灣與海外(含分事務所)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。 Maximization of the benefits of poverty relief and emergency assistance in Taiwan and overseas to realize the vision of a stable homeland and virtuous communities and achieve the goal of helping the poor escape poverty, feeding and clothing the needy, healing the sick, educating the young, and bringing comfort to the elderly.

災害救助 Disaster Relief

  1. 於海內外進行防災、減災、備災及防賑災物資與設備研發。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。 Adoption of six major disaster relief modes in Taiwan and abroad: Prevention, Mitigation, Preparation (including the research and development of disaster relief supplies and equipment), Post-Disaster Survey, Synchronized Rescue and Recovery, and Reconstruction in Taiwan and Overseas.
  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。例如:2022年啟動「0918地震」災害救助及房屋、學校修繕援助專案及烏克蘭難民援助專案。2023年啟動土敘地震援助行動。 Launch of short-, medium-, and long-term care actions to ensure the provision of financial assistance, distribution of essential supplies, free medical consultations, welfare-to-work and education programs, and spiritual comfort tailored to the temporal, spatial, and community conditions of the disaster area (noteworthy examples include the 2022 Taitung Earthquake Disaster Relief and Assistance Project for housing and school repair and reconstruction, the Ukraine Refugee Assistance Project, and the 2023 Turkey-Syria Earthquake Assistance Project) .

獎助學金 Grants and 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。 Achievement of the core objective of “Poverty Relief Through Education” by supporting financially challenged students with unstable family structures and insufficient support networks.
  2. 提供平等教育機會及專才培育,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。 Provision of equal educational and talent development opportunities, assistance to disadvantaged families in their attempts to escape from poverty, effective educational support for students in adversity, fostering learning motivation, building self-confidence, and helping students 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。 Proactive response to the social phenomena of sub-replacement fertility and falling annual birth rates through linkage of families, schools, and communities, synchronized distribution of learning resources for children and adolescents, bridging of the urban-rural gap, empowerment through learning, and cultivation of professional expertise.
  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。 Utilization of the online “study buddy” support system relying on college students to boost the motivation of disadvantaged children and adolescents to engage in autonomous learning, foster their reading and moral literacy, and ensure access to learning opportunities despite the digital divide.
  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、國際青年領袖培育等。 Expansion of youth participation in public welfare and public welfare education for the new generation, nurturing of youth creativity and innovation, and encouragement of participation in UN affairs and the International Youth Leadership Program on the foundation of 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。 Enlistment of young community members to participate in social service work and contribute to the 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。 Enabling the elderly to live safe and happy lives characterized by a high level of self-confidence by providing financial assistance and spiritual care, promoting physical health, securing a sound financial foundation, and facilitating family reunions in line with the expectations of senior citizens.
  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。 Ongoing promotion of visits and care for elderly community members, elderly home safety improvements, establishment of health care stations, and launch of care projects for isolated seniors in the community.
  3. 結合政府「長照2.0」,成立長照機構、個管據點、C社區關懷據點等,建構社區整體照顧服務體系。 Establishment of long-term care institutions, case management centers, and community care stations with a view to building a comprehensive community care service system in line with the spirit of the government’s Long-Term Care Plan 2.0.
  4. 以「預防照護」與「健康促進」為導向,在各地靜思堂或在地據點,持續推動社區照顧關懷據點,促進長者樂活學習、幸福共餐、健康社會參與等。 Ongoing promotion and setting up of community care stations at Jing Si Halls and local branches and offices to enable elderly community members to engage in joint learning and dining in a blissful atmosphere and encourage meaningful social engagement with preventive care and health promotion as the overriding objective.

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,建構友善社區之平臺與關懷網絡,提供支持性、預防性慈善關懷。 Community care is essential for the provision of human and welfare service; the goal is to implement social welfare through various programs in the community, build care networks and platforms for friendly communities, and provide supportive and preventive charitable care.
  2. 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,發揮「社區,是關懷最近的距離」的效益。 Formation of service networks by relying on Jing Si halls and liaison offices in several areas to promote various welfare services and social welfare activities, revitalize communities, care for disadvantaged community members, aggregate community capabilities, and maximize the effects of the community as a proximate care environment.
  3. 推動環境保護教育、資源回收再運用及新科技研發、啟動淨零碳排專案。 Promotion of environmental protection education, resource recovery and reuse, development of new technologies, and initiation of net-zero carbon emission projects.

志願服務 Volunteer Services

  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。 Cultivation of volunteer talent, professional service literacy learning, and creation of a sustainable learning blueprint for volunteers as the main pillars.
  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。 Proactive encouragement of lifelong learning and manifestation of the value of life by setting an example through participation in volunteer services.
  3. 守護如親人一般的志工身心靈的健康,強化安全教育。 Safeguarding of the physical, mental, and spiritual well-being of employees and volunteers who we view as family members and reinforcement of 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。 Inspiring the practice of the concepts of compassion and altruism, harnessing the spirit of “giving with gratitude,” and the dual practice of compassion and wisdom by spreading affection and love when serving 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。 Sponsorship of the educational mission, sustainable development of higher education and medical education institutions in Eastern Taiwan, and cultivation of outstanding medical and professional talent in accordance with the Foundation’s donation charter; creation of high-quality learning environments for students backed up by solid hardware development to achieve the goal of “providing education through charity and practicing charity through education” and thereby give back to society.