本研究試著從喜馬拉雅基金會網路所提供的台灣主要三百家基金會，加上新增的基金會資料，先透過知名搜尋引擎檢視建立網站的比例；再將已建立於網站中著名的基金會為分析對象，透過立意取樣與內容分析兩種方式，讓社會大眾能清楚明瞭非營利組織網站所揭露的資訊。研究結果顯示我國非營利組織之責信度及透明度均不足，亟待提升，而「未強制公開非營利組織之活動與財務資訊」為其主因，故未來應從資訊公開著手，以謀取改善之道。由於非營利組織所編製之報告不能忠實地表達實際情況，此乃非營利組織責信度與透明度不足之重要原因，故要求非營利組織公開資訊之同時，亦應制定完善的資訊報告編製準則。本文建議非營利組織或非政府組織應朝向財務資訊公開化之方向邁進，俾能取得大眾捐款者的信任，一方面強化內部財務管理的功能，一方面贏得社會大眾對非營利組織或非政府組織的責信度更具信心。 The research here makes a study to the major 3-hundred funds of Taiwan and the new additional funds information that are provided at the Himalaya Funds website. First of all, it is surfed through the well-known website in studying to examine the proportion of available of funds on the website, and then analyze the popular ones. Through the conception sampling and contents analysis two modes, the study is trying to make public understand all the information posted on the website by non-corporation organization. The result of studying appears that our non-corporation organization’s liability, trusty, and transparency need to be improved. This is due to the result of “non-compulsory to disclose the information of their activities and finance”. Thus, the disclosure of information is the best way of improvement. Besides, the report from non-corporation organization does not really present the real condition which is not the root lack of liability, trusty, and transparency. Consequently, at the time to disclose the relevant information as required, a non-corporation organization should have to regulate its complete information report structure as well. Here to suggest in this summary that no matter it is non-corporation organization or non-government organization, they should have to make public their finance and information in marching toward, so as to have the trust from donors. On one hand, to enhance the internal finance management function; on the other hand, to prevail public’s confidence and trusty toward non-corporation organization or non-government organization’s liability.
