近年來非營利組織在台灣如雨後春筍般紛紛成立，各種基金會、人民團體、福利團體、慈善團體等組織所從事各項公益活動，對文化教育的發展、民俗活動的發揚、社會急難的救助、環境與動物的保護，都有很大的幫助與貢獻。 政府為達成各項政務目標及實現社會公平正義之施政理念，如何使有限資源得到最佳之配置及運用，為我政府努力不懈之目標。非營利組織從事公益活動需依賴政府補助，政府補助款是非營利組織有效且穩定的資金來源。然而各級地方政府普遍存在自有財源不足及補助制度設計不良現象，財政日益困難。惟每年非營利組織接受地方政府機關補助金額頗多，2002年已達二百多億元，地方政府對補助款的核准、管理、考核等情形及審計機關之審計監督，其功能如何，有無善盡審計職責等均值得探討。因此擬從非營利組織、地方政府、審計機關三方面來探討非營利組織接受地方政府補助款之相關問題。 本研究蒐集非營利組織、補助款及審計之相關理論、文獻資料，並與個案之相關人士深度訪談，加以比較分析，得以對相關問題獲得結論，並提出建議以供各機關參酌：如地方政府宜儘速全面訂立補助標準、考核辦法及回饋機制等措施；宜建立非營利組織間策略聯盟及與企業合作機制；宜加強審核之技術與方法及規範對地方政府補助款之審計監督，期使補助款運用得到最大效益。 In recent years﹐non-profit organizations（NPO）have mushroomed. Various foundations﹐NGOs, and philanthropic organizations have contributed greatly to our culture, education and arts. They also help the needy and protect our environment. In its request for social equity and justice, a government should optimize its utilization of its limited resources. A non-profit organization needs supports from government whose subsidy is typically one of its major financial resources. Two serious problems are that some local governments are often in financial difficulty themselves, and are limited in its ability to help. On top of that, the support system is less than adequate. The local government subsidy to NPO is quite sizable﹒It amounts to 20,000,000,000 NT in 2002﹒It is important to look into how such money is requested and approved﹐managed and monitored﹒This paper investigates the various issues related to how local government subsidize NPOs. It focuses on their interplay of there major parties：NPOs﹐local government and governmental auditing. This paper benefit from relevant data﹐theory﹐literature and in-depth interviews. It concludes with such suggestions：1. Local governments should establish policies and standards for fund application﹐project evaluation and feedback.2. NPOs should build alliances among themselves and proactively seek opportunities to collaborate with industries.3. We should continue to research on evaluation and monitoring methodologies of NPOs﹐and government offices that supervise such organizations. All in all﹐our goal is to make sure that our limited resources are used effectively.
