摘要
本研究利用文獻資料分析法，探討資訊揭露的重要性，其次，探討台灣目前非營利組織之分類、現狀與對資訊揭露之規範，再其次，藉由目前營利事業資訊揭露之嚴謹規範與美國及大陸對非營利組織財務揭露之規範進行分析與比較，最後，擬定對台灣非營利組織財務資訊揭露之方向。 經過文獻分析與現行法令規範，發現台灣非營利組織屬於高度發展，而對於非營利組織之財務揭露的規範非常少且混亂，且立法於不同主管機關所訂定之規章中，只能依據不同的組織特性，在相關法令體制下對財務資訊的揭露或者不揭露，其實，這是不利於非營利組織的發展，因此，從目前對營利組織（公開發行公司以上）對資訊揭露之嚴謹規範中，並參考大陸現行對非營利組織財務作業之規範，試著擬定一套屬於非營利組織應有的資訊揭露規範，讓非營利組織財務揭露有明確遵循方向，進而提升非營利組織之公信力及有效幫助非營利組織發展與增加募款。 關鍵字：非營利組織、資訊揭露
並列摘要
This paper adopts Literature Review Method to probe into the importance of information disclosure, and the groupings and current status of non-profit organizations. The paper further analyses and compares the strict polices of information disclosure given to profit organizations and non-profit organizations in U.S.A. and China. Lastly, the paper sets the framework for information disclosure for non-profit organizations in Taiwan. Judging from literature analysis and current policies, non-profit organizations in Taiwan are classified as highly developed. However, the policies on information disclosure of non-profit organizations are extremely limited and unstructured. As administrated by different governing bodies, current policies on whether to disclose financial data are determined only by the characteristics of organizations. This prevents the positive growth on non-profit organizations. Derived from the stringent regulations of information disclosure on profit organizations (Public Companies) and referenced from regulations of profit organizations in China, this paper attempts to set a framework, designed distinctly for non-profit organizations, on information disclosure and offer a clearer operating guidance, and hope to eventually improve its creditability and encourage more donations. Key Words: Non-profit Organizations, Information Disclosure