網際網路的發展產生了虛擬社會及特有的社會互動方式，當募資平 台、線上連署、大數據等已成為當今大眾熟悉的新概念，社福機構在線上 社會的面貌，卻較少被深入探討檢視。本研究欲探究社福機構是如何扮演 與公民社會息息相關的線上責信角色，包含揭露、倡議、及邀請參與三方 面，以及其與組織背景特質及資源的相關性？本研究透過社福組織的官方 網站資訊為研究場域，以台灣公益團體自律聯盟的社福型組織為研究對 象，經由兩次的施測並進行內容分析研究。本研究共蒐集到113 間社福型 非營利組織的資料，研究發現整體而言線上揭露的分數高於線上倡議及邀 請參與；受測組織的總收入較低、社會捐贈不多、獲得政府資源較少者， 運用網站以達到整體線上責信的比例明顯較高。本研究指出中小型社福機 構傾向於高度運用官方網站以達到組織責信，亦指出組織可能期待網站責 信帶來更多潛在捐款者的重視。然而中小型社福組織如何獲得適切資源以 長期維護網站責信值得關切。本研究也提出相關實務與政策的建議。

We know very little about nonprofits’ behaviors in virtual society, while the public has recently become familiar with fundraising platforms, online petitions, and big data. This study concerns how social welfare nonprofits play accountability roles on the internet, with respect to disclosure, advocacy, and invitation, and their relation to organizational characteristics and financial factors. This study focused on 113 social welfare nonprofit organizations of the Taiwan NPO Self-Regulation Alliance by analyzing their official website information and financial data. The analysis found that overall scores of online accountability showed a higher degree in disclosure, but a lower one in advocacy and in invitation, indicating nonprofits’ online participation still needs to be encouraged. Organizations with lower total revenue, less income from donations, and lower government subsidies have a higher score on online accountability. Organizations serving women, children and the disabled have a higher degree of online accountability based on the scores. Findings indicate social welfare NPOs are active in online civil society and are not limited by resources. Related implications on practice and policy are also discussed.