近年來,非營利組織受不景氣之影響,在經營策略上已有漸仿效營利組織,採行行銷策略以拓展使命之趨勢。然而,廟宇雖為非營利組織,仍大多延續傳統、保守的管理方式,導致募款不易,信仰宣揚困難。 本研究探討廟宇的經營策略,針對宜蘭縣四結福德廟實施事件行銷的歷程,做完整記錄,提供後續研究參考。並藉由財報分析、問卷調查、深度訪談等科學方法來釐清非營利組織與事件行銷及信徒認同之關係。研究結果發現事件行銷確為廟宇經營之有效策略,大部份參訪民眾及接受訪談之專家學者都認同此種作法,此外,財務分析亦顯該廟的募款金額,隨事件行銷的成功而增加。最後,本研究根據專家訪談之意見,提出未來廟宇經營方向之建議。 The non-profit organization is affected by the downtown of economic. Under the environment, to collect the fund in order to maintain the expense, the marketing strategy model must be changed step by step to similarity to be profit organization. The objective of our research explore the strategy for Fwn-Dey Temple in Syh-Jye fund collection at the temple using event marketing strategy. We trace the history, recording all the information. In order to identify the relationship among non-profit organization , event marketing and religionist, we use financial analysis, survey and interview. According to survey and interview, we found that event marketing is the best strategy for temple management. From the financial analysis, we can understand that temple’s donation will depend on the successful of event marketing. At the conclusion, the advisement will be offer from the specialist opinion.