| Abstract: | 隨著經濟發展快速，人民生活水準提高，台灣社會公部門（政府機構）及私部門（商界、企業界）運作上無法面面俱到，對於人民多樣化的需求，政府在市場失靈與政府失靈的事實下，非營利組織乃應運而生，扮演著填補這些缺口的角色。而非營利組織的出現與發展，往往與社會環境中的政治、經濟、教育、文化等結構息息相關，但非營利組織的問題逐漸浮現，鉅額財富的轉移、捐款的濫用、從事不當的政治活動等，都使得大眾對於非營利組織的信任度降低。另一方面，宗教型非營利組織在許多方面和其他類型的非營利組織有所不同，所以並無法以其他類型組織的特性與問題來看待，尤宗教的信仰對民眾而言影響甚鉅，人民信任宗教組織，便也容易產生一些可以私下運作的空間。
基於前述，本研究主要探討的目的有：
一、非營利事業管理之理論探討。
二、台灣宗教型非營利組織的發展沿革與歷史探討。
三、台灣寺廟管理制度之類型為何？面臨什麼問題？有何優勢？
四、台灣寺廟經營績效之比較有何特色與挑戰？
五、台灣大型寺廟對台灣社會的影響與展望。
宗教型非營利組織進入傳統社會的阻力較小，且易於與台灣各族群文化融合生根，筆者為了解大型宗教型非營利組織的存在使命，並針對非營利組織的管理制度與經營績效之關係，進行分析比較研究，而寺廟所從事的服務志業本是一項極為神聖之使命，其應本乎純潔神聖的善念、發乎愛心、廓然無私，成就因緣的不朽盛事。
遂以台北市行天宮及艋舺龍山寺為分析案例，其志工參與、組織行為、人員訓練、服務導向、績效管理、決策核心以及受惠者反應等，是主要的分析、比較方向，進而提出長久經營宗教型非營利組織的實務做法與建議，包括建立有效率的經營模式，提供更有效的行銷做法，使組織能夠永續經營，期能提供其他宗教型之非營利組織參考。
Along with economic development and improvement of living standards , both the public sector (governmental agencies) and the private sector (businesses and enterprises) cannot be expected to satisfy the people’s demands in every domain. Consequently, due to the malfunctioning of the government and the failure of the market, Non-Profit Organizations (NPOs) have emerged in order to respond to this disorder. On one hand, the occurrence and development of Non-Profit Organizations are closely related to every sphere of the society, such as politics, economics, education and culture. Nevertheless, as NPOs become more active, more problems have also gradually appeared; shift of wealth, abuse of donations, and involvement in inappropriate political activities, have led to decreasing credibility of Non-Profit Organizations. Religious NPOs differ in a variety of dimensions from the other types of NPOs. Hence, we cannot regard them equally. In addition, this type of NPOs appeal to a special need of the public, namely, religious belief. It is because the public trusts religious organizations based on their religious belief that there is room for unofficial and even underhand decision making.
Based upon what has been stated, this paper includes the following topics:
（1）A survey of major theories in NPO management
（2）The course of change and development of the religious NPOs in Taiwan
（3）What are the types of the system of Taiwanese temple management? What current problems are they facing? What are their advantages?
（4）Comparison of different types of Taiwanese temples’ operating performance, and the characters they have and the challenges are they facing.
（5）Influences and perspectives of large-scale Taiwanese temples for the society.
It is true that religious NPOs seem to have easier access to traditional society and to be able to integrate with different ethnicities and cultures in Taiwan. In order to understand the existence of large-scale religious NPOs, and compare and analyze the relation between the system of NPO management and operation performance, I would like to take Taipei Sing Tein Kong and Bangka Lung-Shan Temple as my research objects. Please bear in mind that the service a temple provides should be a holy mission that is based on good-will of god, out of love and affection, extreme altruism and principal and subsidiary cause. Accordingly, participation of volunteers, organizational behavior,staff training, service orientation, effectiveness management, decision-making process, as well as the response of beneficiary all fall within my research topic. Subsequently, it is my goal to propose long-term management of religious NPOs in light of pragmatism. The suggested methods are establishing more effective management mode, providing more useful marketing channels, so that the organizations in question can maintain its sustainability. |
