台灣在經濟不斷成長、人口不斷增加及土地不斷開發的狀況下，生物棲地受到嚴重的干擾與破壞，因此，有感於環境遭到破壞的嚴重性，致使國民對於環境保育意識逐漸提高，開始提倡環境保育運動，民間許多團體也為環境發聲，並將國民信託做為環境生態保育的方法之一。 國民環境信託係屬公益信託的一種，是借助民間的力量進行自然及人文環境維護的工作，長久以來一直是歐、美、日等國家用於環境與自然保育方面，利用信託方式進行環境保育工作，已是世界各國進行保育之重要方式之一，因此，國內許多民間環境保育團體提倡以國民環境信託方式，進行環境保育，可藉此倡導環境保育之重要性，以達環境永續之目的。 在國內並無實際以國民環境信託概念進行環境保育之案例，雖國內許多民間環境保育團體已運用此概念進行保育工作，但許多案例因財源不足，而面臨無法持續經營之困境，因此，本研究利用國內環境保護團體（非營利組織）的財務資料，並運用人力配置方式規劃其近程、中程和長程之財務規劃，其研究結果表示，在近程方面在三種人力資源上，編輯人員對於收入之貢獻度較為顯示，在支出方面，同樣也是以編輯人員對於支出耗用度較為明顯，在中程財務規劃方面，期望能達到財務收入最大化，創造多元化收入，發展至長程期望以「志工」為最主要之人力資源，能藉此降低支出，並運用志工之力量，宣傳環境保育之重要性，以達生態環境保育之目標。 Taiwan has experienced continuously economic growth, expanding population, and land over-cultivation. The resulting impacts have been monitored on serious interruption and damage in bio-habitat. A further concern for the severity of damaged environment raised the ideology of environmental preservation with civilians involving in movements such as pressure group, lobby group, and interest group. National Environmental Trust has also been selected as a possible approach for environmental protection. National Environmental Trust is an alternative of Public Trust using private force to protect natural and human environments, and has been used in the developed countries as environmental friendly approach for a long period. The approach is also confirmed as one of the important alternatives. Many environmental protection groups in Taiwan are therefore interested in implementing National Environmental Trust to protect and to raise the importance of environmental preservation for the purpose of environmental sustainability. Up to the present time there is no successful case reported as using National Environmental Trust to protect environment in Taiwan. Although there are many environmental protection groups trying to apply the idea of National Environmental Trust, the dilemma of financial insufficiency has to be resolved. This study utilizes financial and personnel data from selected domestic environmental protection group for short-run, median-run, and long-run financial programming. The results show that the edit-related personnel contribute more both in revenue and cost for the short-run. Maximization and multination in total revenue are expected in the median-run for the financial planning. The long-run financial planning will focus on reducing human costs with volunteers as the major human resource to advocate the importance of environmental preservation and protection for the future generations.
