民國八十八年九二一地震、九十三年南亞海嘯，以及九十四年高雄罹患腎上腺白質退化症張氏三兄弟的救濟和賑災事件，大筆的民間捐款湧向各政府機關和民間公益團體，但因缺乏資訊公開制度，使得民眾無法得知捐款流向和用途。由於美國是一個臻於成熟的公民社會，發展非營利組織有其悠久的歷史，而我國則是從民國七十六年戒嚴解除後才逐漸蓬勃發展，因此，本文主要乃汲取美國非營利組織財務資訊報導之發展經驗，植基於財務的觀點，試從課責下的資訊公開、財務資訊報導的特性與目標，以及公開報導的途徑，探討財務資訊公開對非營利組織之意涵。藉由美國非營利組織資訊公開報導之實務，對照我國目前非營利組織報導系統的困境與不足，思索因應對策，然後提出建議與結論。期能有助於我國重視非營利組織財務資訊公開制度的建構，以提升營運透明度，確實達到妥善代理社會大眾善用社會資源之目的。

With 921 Earthquake in 1999, three Kaohsiung boys of Chang family suffering from Adrenoleukodystrophy in 2004, and South Asia Tsunami happening in 2005, a great numbers of donations flew to governmental authorities and charity organizations. However, due to lacking of the mechanism of public reporting, people do not know where the donations fly to and how the charity organizations allocate the resources to people in need. The civil society in theUnited States is well-developed and has had the practices of public reporting for a long time while Taiwan's nonprofit organizations have started to grow since martial law was lifted. This study is accordingly based on the American experience to explore the importance of financial disclosures for the developmentof nonprofit organizations in Taiwan. With the experiences learned from the United States, it expects to find future directions for Taiwan's nonprofit organizations in developing the mechanism of public reporting, increasing the transparency in operation, and finally achieving the goal of making good use ofsocial resources on behalf of the public.