非營利組織以經營管理剖析組織運作，難以細算投入要素之成本與效益。由於非營利組織的內涵，其中「使命」、「信仰」、「愛心」均無法量化，卻是組織運作投入重要之關鍵。一般非營利組織需克服解決「財力」與「人力」不足之問題，建立之「核心價值」形塑組織的文化與理念，使其能喚起機構關係人之個人價值觀，驅動投注服務的能量與助力，使之結合之心力、財力、人力等予以充實與提昇非營利組織的服務品質，進而邁向穩健之發展。由於我國人口快速老化，基於維護老人尊嚴與健康促進之重視，據此，關注具宗教及位處偏遠之老人福利機構治理範疇與結構。基此，本研究以質性研究，透過治理宏觀之觀點及相關理論與文獻分析，探討個案本身與其關係人之平衡，為應建立之治理機制。根據研究結果發現個案機構已建立的機制及目前邁向高齡社會更值得重視的治理機制，亦可提供相關機構在經營運作之參考。 It is difficult for non-profit organizations to estimate the cost of inputs for they analyze its institutional operation through the management and administration. Although non-profit organizations' contents, including ＂mission＂, ＂belief＂ and ＂love＂, are not able to be properly quantified, it is important for the organizations to put in as key points. Generally, the non-profit organizations have to overcome the shortage of ＂budget＂ and ＂man power＂ issues and to build up ＂the core values＂ that form and sustain their culture and ideology, so as to draw personal values from volunteers and workers so that they'd contribute to the services with energy and assistance. As a result, together with mental efforts, financial resources and man power, the quality of service of non-profit organizations can be enriched and elevated with a sound development into the future. Since the population is aging rapidly in Taiwan, in order to protect the dignity of the elderly and to encourage awareness of their health, the category and structure of the governance of the religious nursing homes in remote area becomes one of the concerns. Therefore, with qualitative study, we explore the balance between the case itself and the related parties through macroscopic perspectives on governance and analysis of theories and documents, and find out the governance mechanism should be established for the best. The study found out both the established governance mechanism of the case institute and the governance mechanism more worthwhile for the current aging society, which can also be great reference for other operating institutes.
