日本特定非營利活動促進法實施11年以來，已合法認證4萬餘法人數。本研究先利用經濟產業研究所全國性問卷調查與埼玉縣事業報告書，各其比較連續三年的財務規模與收支波動，證明以埼玉縣NPO法人為調查對象，來觀察日本福祉型NPO法人的發展趨勢。另外，有關NPO法人的財務運營，嘗試運用分析中小企業的四項財務指標，計算出福祉型NPO法人財務運營，可與中小企業之營利法人相抗衡。為了提供非營利組織營運財務的策略參考，筆者試著提供並分析日本福祉型NPO法人的財務收支與財務性指標後，找出不同主要收入對持續性、信賴性、認知度的影響。證明出事業收入為主的NPO法人，對組織的持續性、信賴性、與認知度綜合效果成效最高。 In Japan, there are over 40,000 corporations have been certified by the government after 11 years of practicing the Law of NPO encouragement. This research is to observe the development of Welfare NPO by taking the NPO corporations as samples in Saitama Prefecture to watch their financial scales and balance fluctuating for continuance of three years.Meanwhile, for the financial management of NPO corporations, an analysis has been done according to four financial indexes of SMEs(Small and Middle-sized Enterprises).The result is the financial management of Welfare NPOs are contended with SMEs. To offer strategy reference of financial management of NPO, an analysis has been done with the financial balance and financial index of Welfare NPO corporations in Japan to find out the effect upon continuance, reliability, awareness of different types of revenues. It has been proved that NPOs with service revenue have the best outcome on continuance, reliability, and awareness.
