自古以來，人類為了生存無不努力的工作，藉以滿足基本生存條件的需要，進而尋求改善、提高生活的品質；即使在科技時代的今天，人們仍舊不斷的努力，積極的創造財富。「財富」，能促使國家經濟繁榮、社會富足安定；財富的擁有，不但能滿足自己的物質需求，也能投入公益事業造福人群。因此，人們為了使國家富強康樂，無不積極尋求建設理想社會的方法。佛教東方藥師琉璃淨土提供了理想社會建設的藍圖，在藥師佛的十二大願裏顯示了豐富的物質生活，同時也顯示了高層次的精神生活。 本研究以非營利事業有關的議題訴求，分別印證藥師如來的十二大願，並得到以下之結果： （一）生理需求以第十一大願：得上妙飲食說明之。 （二）安全需求以第三大願：無盡資生，第五大願：戒行清淨，第十大願：刑縛解脫等，說明了國富民安、社會聖者聚集。 （三）社會需求以第十二大願：得妙衣服，第六大願：諸根完美，第七大願：身心康樂等，說明了社會福利制度的完善。 （四）自尊與他尊需求以第一大願：眾生與佛平等，第二大願：開曉事業，第九大願：回邪歸正等，說明了人人自由平等及教育的宗旨。 （五）自我實現需求以第四大願：安立大乘，第八大願：轉女成男及藥師經經文：隨所樂求一切皆遂：求長壽得長壽、求富饒得富饒、求官位得官位、求男女得男女等。就世間法而言，個人得以充分發揮潛力，實現目標理想；就出世間法而言，修學大乘佛法，進而超越自我，達到超凡入聖的境界。 In order to improve the quality of life, human beings have always worked with immense effort to fulfill their basic daily living requirements. In this century with modern technology, they still actively strive for more wealth. Wealth not only promotes the country’s economic growth, but also contributes to the creation of a peaceful society. As wealth not only satisfies our own material needs but also can benefit the society through charitable activities. People have always sought for an ideal society to enhance the strength and prosperity of the country. The Medicine Buddha’s Eastern Pure Land has provided a blueprint to build an ideal society. The Tatagatha, Medicine Buddha’s twelve Great Vows reflect high levels of both material and spiritual life. The aim of this study is to show that the tasks of Non profit Organization （NPO）management are as applicable as the Medicine Buddha’s twelve Great Vows. The results of the research were as follows: 1.Fulfilled the physical needs as explained in Eleventh Great Vow: obtaining abundant food. 2.Fulfilled the safety needs so that the country is wealthy, society are peaceful as explained in Third Great Vow: obtaining abundant resources；Fifth Great Vow: uphold precepts in perfect purity；Tenth Great Vow: liberating from sorrow and sufferings. 3.Fulfilled the society needs where the allowance systems are fully established as explained in Twelfth Great Vow: exquisite clothing; Sixth Great Vow: complete in all faculties; Seventh Great Vow: health and happiness in body and mind. 4.Gaining respect from self and others where this is the aim of equality, carefree and education as explained in First Great Vow: the equality of sentient being and Buddha. Second Great Vow: success in career. Ninth Great Vow: transforming unwholesome thoughts to correct views. 5.Fulfilled self-actualization as explained in Fourth Great Vow: established on the path of Mahayana Buddhism practicing; Eighth Great Vow: transforming from female into male. As the Medicine Sutra says, all wishes will be answered: such as the wishes of longevity, wealth, position in governance, and children. In conventional truth, fully developing our own potentials could actualize our aims. While practicing the Mahayana Buddhism could lead one go beyond self and attain nirvana in ultimate truth.
