我國非營利組織自解嚴後蓬勃發展,為國家社會注入一股活水,其中較特別者為宗教型非營利組織,其一方面乃是非營利性質,另一方面乃是基於對此宗教信念的理念認同而結合,因此相較一般非營利組織更能獲取資源與人力。新埔義民廟為政府登記立案之財團法人非營利組織,它是全台灣客家族群信仰的總廟,其如何有效經營管理累積龐大社會資本,是本文主要研究動機。本文研究目的為探討新埔義民廟之:經營管理、社會資本內涵、對組織經營管理與社會資本累積之建議、與對宗教型非營利組織之啟示與建議。本文理論採用:修正CORPS模式為MCORPS模式、與社會資本理論。本文研究方法採用:文獻分析法、個案研究法、參與觀察法、與深度訪談法。主要研究結論如下: 一、新埔義民廟能有今日之成功,最重要之因是核心使命不變與外圍使命創新。 二、新埔義民廟經營管理所累積之社會資本是持續性的,不論是過去、現在、或是未來。 三、新埔義民廟與信眾間之社會資本信任、規範、網絡,在某些經營管理面,值得檢討增進。 四、宗教型非營利組織,必須認清其最重要的核心使命,經營管理亦須健全,以獲得信眾的社會資本信任、規範、網絡。
After the Martial Law was abolished, the non-profit organizations in Taiwan had grown vigorously, and streamed a fresh current into the nation's society. Among all the non-profit organizations, the religion-based non-profit organizations are more special than the others. On one hand, for the non-profit character; on the other hand, it is made up of people who have the same religion believes; thus, it can obtain more resources and labor power than other types of non-profit organizations. Sinpu Yimin Temple is a non-profit organization foundation which is registered at the government. It is the leader temple of Hakka's religious believes. The research purpose of this article is to inquire into the management and social capital of Sinpu Yimin Temple and commentaries for its organization managing, social capital accumulating and inspiration for religion-based non-profit organizations. The theories this work adopted are revising CORPS Model to MCORPS Model and social capital theory. Researching tools are documentary analysis, case study, participant observation and in-depth interview. The main conclusions of this work are as follows: A.The reason why Sinpu Yimin Temple is so successful today is because of its unchanging core mission and innovative outer mission. B.The social capital accumulated from Sinpu Yimin Temple's management is in constancy, not only for the past, but also for now or the future. C.The social capital trust, norms and networks, between Sinpu Yimin Temple and its religious followers are worth both examining and improving. D.Religion-based non-profit organizations must clearly recognize the most important core mission, and the management should be sound and perfect to acquire followers' social capital trust, norms and networks.