【中文摘要】随着社会的进步与多元化，非营利组织的重要性逐渐上升，对国家经济、社会的影响日益重要，而非营利组织中最重要组成份子之一的宗教组织在我国的发展非常蓬勃，除了传统宗教在新信徒的开拓上颇有斩获，各种新兴宗教也如雨后春笋般的纷纷设立。宗教组织不论在人力的吸收，抑或是财力及各种资源的募集上，往往令其它类型的非营利组织望尘莫及。宗教是个人生活重要的一环，也是社会活动的主要现象之一，所以宗教组织规模的茁壮，来自于社会各方信众的力量及财源的支持，此时倘若不能将宗教的经营绩效及自身的品质，具体的呈现给社会大众与其所支持的信众，难免会让人对宗教组织的经营管理与预算支出的管理有所怀疑；本研究选定台湾地区的佛教团体为研究对象，探讨在台湾地区的佛教团体对其本身运作绩效的认知，及其惯用之衡量绩效的指标和方法。
　　 研究结果如下所述：一、目前台湾境内多数的佛教团体肯定组织运作绩效的现况，且认同组织内部一定要有绩效的评估准则，但并没有一致性的绩效衡量标准。二、就目前实际状况而言，台湾区佛教团体较肯定的前六项绩效指标依序为：工作及活动对社会的贡献、明确的理念、账册是否完备及合法、成员对组织的认同、目标及未来工作的前瞻性，及服务品质；而较不受到重视的后六项绩效指标依序为：是否有专职人员、举办活动的频率、在媒体上的曝光率、平均每人的服务成本、资金数额的多寡，及资金孳息的多寡。三、若只考虑“影响团体运作绩效的因素”方面，目前影响台湾区佛教团体运作绩效的四项因素中，组织的运作是权数较高的因素，其次依序为：组织的运作结果与义工贡献、组织对社会的贡献度，以及组织与服务对象的互动关系。四、虽然影响团体运作绩效的因素方面以“组织的运作”因素的权数较高，但若考虑影响台湾区佛教团体的九项运作绩效因素，权数较高的前两项分别为内部的现况与组织的运作结果（属“组织的运作结果与义工贡献”因素），其次依序为：财务状况、组织的理念与目标、活动的数量、利害关系人对组织的支持、组织义工的实质贡献、与外部团体的关系，以及对社会的实质贡献。五、理论上，非营利组织提供的服务应用于社会上最需要的人，且服务品质应达到至善，让其存在于社会的意义与目的增加，能够对社会产生实质的贡献；但从影响各佛教团体的运作绩效因素之多属性决策分析（A.H.P.法）中却发现，“对社会的实质贡献”此一因素的重要性却是排名在后，因此，佛教团体有必要检讨其原因所在。

【英文摘要】With the development of society , non-profit organizations become more and more important , and they have greater influence on the economics of our nation and society.　　 Religious organizations , one of the most important non-profit organizations , are burgeoning in our country. Besides original religions having more new followers or the gathering of resources , they are difficult for other kinds of non-profit organizations to catch up with.
　　 Religion is one important cycle of human life , and one of main phenomenon of social activities , too. Therefore , the growth of the scale of religious organizations and quality of religious organizations cann''''t be presented to the public and their followers , we will doubt the management of the organizations and their budgets. This research is focused on the Buddhist organizations in Taiwan , and further discusses the degree of understanding of Buddhist organizations in Taiwan towards their own efficiency of performance , and their indexes or methods for measuring performance .
　　 The research results are as follows : First , most Buddhist organizations in Taiwan agree with the present efficiency of performance of organizations and the measurements of the efficiency of performance inside organizations . But they don''''t have consistent assessing measurements of the efficiency of performance . Second , presently , Buddhist organizations in Taiwan agree upon first six indexes of the performance . They are as follows : contributions works and activities to society , clear ideal , legal process of cash inflows and outflow , consensus of members toward their organizations , objectives and future possibilities of work , and the quality of services . The last six less emphasized indexes are : the hiring of regular employees , the frequency of holding activities , the exposure on media , average cost of service of individual , the amount of capital , and the amount of interest of capita , Third , concerning the factors of affecting the efficiency of performance of organizations solely , the running of organizations is the higher-weighted factor among four factors affecting the efficiency of performance of Buddhist organizations in Taiwan currently . Other factors are : the result of the running of organizations and the contribution of volunteers , the degree of contribution of organizations to society , and the interaction between organizations and people to serve . Fourth , though the factor of the running of organizations has more weights , concerning nine factors of the efficiency of performance of Buddhist organizations in Taiwan , the present conditions inside and the running result of organizations have more weights . ( They belong to factors of the running result of organizations and contributions of volunteers ) Other factors are ranked as follows : financial condition , the ideal and objective of organizations , numbers of activities , the support of stockholders to organizations , real contributions of volunteers , relations with exterior group , and real contributions to society . Fifth , in theory , services offered by non-profit organizations should applied to the needy in society , and the quality of services offered should attain perfection to add their value of existence and have real contributions to society . However , according to multi-property decision analysis ( A.H.P. Law ) , the importance of the factor " real contributions to society " is ranked behind .　　 Thus , Buddhist organizations should have a thought upon it .