宗博季刊第72期

4 博物館法催生 Pushing for a museum law AWord From the Director 館長 的話 博 物館的設立，一直被視為國家、地方 文化經濟發展的表徵，21世紀以來 更成為社會教化、人類文化遺產保存、公共 服務與實踐民主平權的標竿；從博物館的功 能來說，當代博物館應定位為具有公共性、 非營利的大眾教育機構。 二十年來台灣公私立博物館事業蓬勃發 展，但對於博物館之設立、組織、經營、管 理、輔導、捐贈獎助等並無具體可資依循的 法令；為健全博物館的管理，實有立「博物 館法」的必要，以襄助博物館的永續發展。 特別是財務健全、高服務品質的私立博 物館，正逢全球金融風暴、莫拉克颱風八八 水災的重創、H1N1新流感的威脅，也面臨了 公、私領域資助銳減、稅賦不公義的嚴峻挑 戰。 我們期望一部有「實質作用力」的博物 館法在營運管理與補助輔導方面，能明定： 非政府組織或非營利團體設立（或解散）博 物館的認定基準；博物館用以維持管理所需 的入場費、博物館商店、餐飲部、活動場 地、出版、提供觀眾休憩、舉辦活動之收 入、博物館建築座落之土地及建物等，提供 稅則優惠或免課稅捐。 要解決當前困境，當務之急是快速完成 博物館法的立法。 館長的話 M useums have long been regarded as an indicator of the cultural and economic development of a region and a nation. In the twenty-first century museums have become a benchmark of education, cultural heritage preservation, public services, and a way to realize the true spirit of democracy and human rights. With respect to functions, modern museums need to remain or iented towards fulfilling the role of a non-profit, public education organization. Taiwan's museums—both public and private—have rapidly expanded over the past two decades. Yet no concrete museum ordinances have been instituted to govern such areas as establishment, organization, management, operation, and dona t i on s. Thu s a“Mu s eum Act”should be legislated to insure the long-term health and development of museums. This has special relevance to the financial integrity and high-quality services of private museums, for which the combined effects of the global financial crisis, Typhoon Morakot, and the swine flu（H1N1）have led to a sharp decline in public and private financial assistance and serious taxation inequities. What we would like to see enacted is a comprehensive set of museum ordinances covering such issues as: the standards for the establishment (or disestablishment) of a museum by non- g o v e r n m e n t a l a n d n o n - p r o f i t organizations; and the provision of tax deductions for donations and preferential tax rates for museum properties and the various sources of income museums rely on, including ticket sales, gift shops, restaurants, activities, publications, and various activities. In light of the current difficulties facing museums, the swift legislation of such a museum act has already become an urgent priority.