非營利組織對社會來說，象徵著社會善的一面，因此不是被蒙上善良、公益的面紗，就是被視為擁有較高的自我道德要求。非營利組織是社會正義、道德的維護者與實踐者，所以非營利組織被認為是不會做壞事的。在台灣非營利組織中，社會福利基金會在數量上是各類別基金會第二位，多數具有具體輸送的服務，以及多數資源來自組織外部的捐助與社會資源，因此本研究以台灣社會福利基金為為主要研究對象。事實上，台灣從過去1987年「彭昭揚社會福利基金會」事件 、1988年的「溫暖雜誌事件」 、到1999年的921大地震事件，都曾陸續發生以社會慈善之名誘發大眾善心，卻危害社會公益的弊案，在在都影響著公民社會中的信任資本。 企業界在2001年11月底，安隆（Enron）破產的消息震驚了一項深受美國投資人信任的華爾街。世界通訊（WorldCom）、泰科（Tyco）等投資者及分析師眼中的頂級企業陸續發生危機。虛構交易、浮報營收、竄改收支等，接二連三的企業醜聞讓投資人的信心盡失。在收拾殘局的同時，各國有識之士咸認為，重塑及強化「公司治理」是為斧底抽薪的根本療劑，經濟合作與發展組織（OECD）因此簽署了「治理原則」以為各國公司治理的標準與指南。本研究試圖以同樣的實務工作者的觀點將企業「公司治理」之原則，以跨界類比方式，探索以初步探討台灣「非營利組織之治理原則」。 本文結合理論與實務的面向分析，在分析過程中，結合質化與量化資料。探討台灣社會福利基金會的治理現況以及對治理原則的態度，研究方法並以質化為主，佐以量化方式，質化部份以立意抽樣七個社會福利基金會為對象，每個基金會深度訪談董事（長）及執行長，並對台灣基金新台幣一千萬元以上之426家社會福利基金會，以問卷調查方式收集資料。再將訪談資料作整理、歸類與分析，問卷資料則經過除錯、登錄，再以SPSS做統計。之後將訪談資料與問卷資料作對照、整理、歸類與分析解釋。 本文的研究價值為：本研究係以企業公司治理原則跨界類比至社會福利基金會之研究，在研究價值上是以跨界運用，並且是運用企業公司治理原則較周延的考量，突破過去台灣對基金會治理研究的以董事會或董事會與執行長的研究範疇，第三是研究者本身係跨社會工作與管理兩界，因此本研究雖為探索性研究，但是價值上已跨出原來社會福利與企業管理結合的研究。 本文在研究的貢獻上，計有對政策的、理論的以及實務上的貢獻：對政府的政策而言，台灣在推動基金會治理之時，由於是由近33各業務主管單位分別管理不同目的事業的財團法人，因此政府需要透過治理原則建構一個良好基金會發展的法規環境。對基金會治理的理論則可以跨界運用企業的公司治理之理論和責信的理論，唯企業公司治理，以吸收社會大眾資金的上市上櫃公司為重要對象，其責信的對象的利害關係人是具體的股東、員工、顧客、供應商等，但是基金會的治理則不限規模大小都需要治理，責信的對象也擴及不特定的社會大眾；因此透過治理原則共識利害關係人所重視的責信，卻是相似的。在實務上的貢獻是發現目前談基金會治理，在概念上已有認知，但是在落實建構機制與執行，則尚有一段差距，加上基金會的多元性，因此建議目前在實務上應開始先探討治理原則，同時倡導和教育，再邁向治理機制的建構。 / Nonprofit organization symbolizes bright side of the human society. Nonprofit organization always be covered with kindhearted yashmak and regarded as high moral standards. Nonprofit organization is the preserver of social justice and morals, bust also the practicer. Nonprofit organization won’t be regarded as law-breaker. The welfare and charity foundations are the second large of Taiwan’s all foundations. Most of them have direct service programs and lots of resources from outside. My research will focus on the welfare and charity foundations in Taiwan. In facts, there were some social events in Taiwan that encouraged people kindness and endangered public welfare at the same time, such as “Pong Chou-Yang social welfare foundation event in 1987”, “nice and warm magazine event in 1988” and “921 earth quake in 1999”. They were endangered the trust capital of Civil Society in Taiwan. Profit sector on November in 2001, the news about Enron went into bankruptcy shocked the well street which always be trust by American investors. There are some reliable and top firms which faced crisis one after another, such as World com and Tyco. A lot of enterprise scandals were reported continuously, such as fictitious business transactions, faking up profit and income, falsify income and expense report. The investor lost their confidence finally. During the recovery period, most of advisers and consultants think the best way to resolve these problems is rebuilt and reinforce the “Company Governance”, and OECD has signed the “OECD Principle of Corporate Governance” for the standard and guideline of the member state’s company. This research try to use the same perspective of workers in practice, the “Company Governance” concept and method, and try apply in the nonprofit sector by analogy. The research will try to explore and built the “Governance Principle of nonprofit organizations in Taiwan”. This research combined theory and practice for analysis. It is include qualitative and quantitative data in the analyzing process for discussing Taiwan’s social welfare foundations’ reality and attitude of the governance. Except for content analysis, this research used the qualitative method for the most part and quantitative method is in secondary. This research also used “Purposeful sampling” method to choose seven social welfare foundations in Taiwan. The researcher interview with the board chairman and executive director for each foundation and send the questionnaire to the 426 foundations which fund were over ten million dollars. Next step is generalizing and analyzing the interview data, then use SPSS software for statistic analysis. Final step is comparing, generalizing, analyzing and explaining. The value of this research is: Try to revise the governance model of the profit sector and apply to the social welfare foundations. It’s the first time to apply the governance model crossing two sectors and use the conscientious model. It was broken through the focus on the governance of the board committee and executive director. Because of the researcher was crossing social work and business management, this research is not only a simple exploring research. It also have more plus values. There are policy, theory and practical contributions of this research. Because there are 33 Departments in Charge to manage different foundations for different purpose, government need to construct the environment for the development of foundations through the principle of governance. The only suggestion about the law is “in principle”, “in directly” and “in good time”. Beside this suggestion, the category of the management should be classified for different level by size and mission. For the theory purpose, this research can apply governance and accountability theory for crossing two sectors. The company governance is mainly suit for entering the market company. The main accountability target is for stakeholders, staff and customers. There is no size limitation for the governance of foundation. The accountability target is all public. The practical contribution is discovering the present situation that already had the governance concept, but not to carry out the constructive mechanism, the executing stage. We should encourage Taiwan’s nonprofit organization to explore the principle of governance in practice. At the same time, they should propose and educate the construction the mechanism of governance.