宗教性非營利組織發展之研究-以財團法人淨化社會文教基金會為例

Abstract

本研究藉由分析淨化社會文教基金會之組織作狀況，探討宗教性非營利組織在地發展變遷，檢視並策進未來宗教性非營利組織發展之取向。無論是本土在化發展或進一步實質的與從事國際性公共事務結合而促成國際合作，提供更多的課題，讓非營利組織與政府部門給予更多的重視和推動。 研究發現：本研究之重要發包括： 一、宗教性非營利組織對社會貢獻有目共睹。 二、宗教性非營利組織人治色彩過濃，經費籌措面臨困境。 基於上揭發現，建議： 一、強化宗教性非營利組織之制度化設計。 二、輔導宗教性非營利組織經費管理會計化。 三、致淨化社會文教基金會之改進建議

By analyzing how the Ching-Hua Foundation works, this dissertation aims to discuss the change and development of religious non-profit organizations in Taiwan and examine their orientation with an expectation to shed light on future improvement. Whether the non-profit organizations localize or internationalize their development to the point of international cooperation, this dissertation hopes to provide more issues for further research and brings up more attention to the development of non-profit organizations. The findings of this research include the following: -1.The contribution of religious non-profit organizations to the society is well-acknowledged. -2.Religious non-profit organizations are ruled by people. The “people” issue is overpowering. Religious non-profit organizations have difficulties raising money. Based on the abovementioned findings, this research suggests to -1.To reinforce the institutionalization of religious non-profit organizations. -2. To help religious non-profit organizations manage their accounting refer. -3. Suggestions toward Ching-Hua Foundation.