本研究以民主化理論為基礎,分析在政治民主化,經濟自由化,社會多元化的威權政治轉化過程中,這些因素對宗教型非營利組織所造成的影響。並以台灣的錫安山和中國大陸的法輪功為研究對象,期能發現宗教型非營利組織,在威權政治統治下,所面臨的困境。民國三十八年政府播遷來台,為了反攻大陸的使命,採取威權統治,實施戒嚴。在戒嚴期間除了發生許多黨外人士抗爭運動外,宗教團體如錫安山,為了土地問題也與政府對抗了近二十年。這些運動也迫使政府於民國七十六年宣布解除戒嚴,實施民主政治。海峽對岸的中華人民共和國也面臨類似的挑戰,民國七十八年在北京發生天安門事件,隨後在民國八十九年又上演了法輪功事件。無論在台灣或是在中國大陸,這些宗教的抗爭運動都造成政府緊張並加以取締。但是由於這些宗教型非營利組織結合了社會運動,促使政府的威權統治加速轉化,實施了民主政治,因此也使該組織能達成其發展的目標。 The research is based on the democratization theories. The purpose of this study is to analyze the effect of how the political democratization, economical liberation and social pluralism process transform the religious NPO in Taiwan. A Taiwanese Christian sect from Mt. Zion and the Chinese Falum Dafa are cited as examples in the research. I hope this study is able to discover what challenges they might face under a dictative regime. In 1949,KMT moved from Mainland China to Taiwan. In order to recover the mainland, they practiced martial law. During this period, non-KMT parties resisted the authority. Some religious group like the Christian sect from Mt. Zion fighted for their land for almost 20 years. Action like this also force the government to abandon the martial law, and practice democracy since 1987. PRC faced the same challenge. For example, in 1989, Tian An Men's incident occurred and the following Falum Dafa incident followed in 1990S. The tension between the government and religious groups has been occurred. These religious NPOs have cooperated with many other social groups, working toward social changes. Finally, the authoritative ruled has been transformed, democracy is fulfilled.