宗博季刊第74期

4 AWord From the Director 館長的話 館長 的話 門 ，出入由之。孔子《論語：雍也篇》 說：誰能不由門戶出入？博物館也有 門，方塊門廳是博物館的門面，提供接待、 迎賓、導引、參觀資訊以及展示意象的公共 服務空間；而「門票」象徵觀眾與館方之間 的一紙約定，藉收取門票維持參觀的秩序與 良好的環境品質，並回饋館方持續策劃更好 的特展、更多的教育推廣活動。 博物館是否能夠永續生存，唯一的關鍵 機制在於「收入」。影響收入的來源有三： 1.外界，如政府、非營利的獨立基金會、企 業、個人的資助或捐贈與政府補助；2.博物 館自身經營所獲得的收入；3.政府的財稅政 策。對公立博物館而言，這些都不成問題， 其基本營運經費全部來自政府預算，不收門 票也一樣能天天開門、免費參觀。 私立博物館自身經營的收入，來自於博 物館所提供的各項服務，如提供觀賞、體 驗、感動的展示；提供教學、研習、諮詢、 技術支援、藏品設施出借等專業服務；提供 與展藏品知識、著作權、數位化、出版有關 的普及性服務，以及提供各種輔助性服務， 如文創產品、餐飲等。 但是當私立博物館因收取區區「門票」 費用（以本館為例，門票收入僅佔總經費的 6％）、賣了一杯咖啡、一本特展專輯，就 被政府財稅公門視之為「營利機構」時，私 立博物館只能掩著哭門暗泣了。 The Original Sin of Museum Admission Tickets 博物館門票的原罪 D oors are meant for coming and going. In the Analects Confucius says, “Who can come or go without using the door?” The main entrance of the MWR functions as a public service space for providing visitor information and receiving guests. An admission ticket represents a kind of agreement between visitors and the museum, whereby visitors are assured that the museum upholds a certain standard of quality, and the revenue generated by ticket sales allows the museum to continue to organize special exhibits and various educational activities. A mu s eum's ab i l i t y t o con t i nue operating largely depends on it having a steady income. In addition to self-generated revenue, museums also receive financial s u p p o r t f r om s u c h s o u r c e s a s t h e government, independent foundations, business organizations, and individuals. Tax pol i c i es a l so have an inf luence on a museum's financial health. For public museums, the basic operating expenses are all covered by the government, so they can continue operating even if they don't sell admission tickets. Private museums, however, are required to generate income by providing a wide variety of services. These include putting on various types of exhibitions of interest to the public; providing specialized services such as education, research, consultation, and technical support; providing commonly needed services relating to such areas as copyr i gh t s, d i g i t i za t i on, pub l i sh i ng, exhibition, and storage; and offering various auxiliary services, such as book sales and a restaurant. Yet, just because a private museum earns a trifling amount from ticket sales（in the case of the MWR, this comes to a mere 6% of its total revenues）or sells a cup of coffee or an exhibit catalogue, the tax authorities consider it to be a“for-profit organization.”Such a policy amounts to a bitter pill for private museums to swallow.