近十年全球興起中國熱，該區域經濟發展快速，許多大型企業紛紛成立非 營利組織，期望在獲利與社會責任中取得平衡。我國大型企業型非營利組織其 財務表現相較其他類型的公益團體亮眼，但是相關研究幾乎沒有。本研究選取 三十家我國大型企業型非營利組織，透過描述統計、2010-2012年財務報表分析 和訪談，調查研究對象之財務收支情形與經營效能。本研究結果顯示非營利組 織主要收入來源已經改變；研究發現有：（1)賺取收入是大型企業型非營利組織 的主要財源，明顯較其他類型大型非營利組織表現優異。（2)財務透明仍然不 足；（3)人事支出偏低，人力應走向專業專職。最後，本研究依據研究結論提 出以下建議:（1)非營利組織宜發展地球村的合作關係；（2)主管機關應輔導與監 督並進，建立跨部門組織間之自願性協作關係。

Over the last ten years or so, the Chinese economy has grown and developed significantly, which is reflected in the phrase “China Heat.” With this rapid economic development in the region, many large companies have established nonprofit organizations (NPOs) in the hopes of balancing profitability and social responsibility. These Chinese corporate NPOs have experienced superior financial performance compared to other types of public interest groups, but these organizations have been rarely examined. The present study selected thirty Chinese large corporate NPOs. Their financial performance and operating efficiency were analyzed using descriptive statistics and interviews conducted during the period 2010-2012.
The results indicate that the primary revenue source of NPOs has evolved. This study found that, first of all, earned income, which represents a larger proportion of their income compared to other types of NPOs; second, lack of financial information disclosure and low accountability; third, low personnel expenditures and serious shortages of full-time professional labor. Finally, this study also provides two implications based on the conclusions: first, NPOs shall develop global cooperation; second, the authority shall assist and monitor cross functional NPOs to foster mutual benefit.