本論文探討宗教性非營利組織轉變為具有企業化規模的組織的重要性和挑戰。該轉變是一個長期的過程，需要廟方和相關單位的積極參與和協作，並且需要內部組織合理的管理和運營，才能確保組織永續發展，使其成為更具活力和創造力的文化產業，為社會和人民帶來更多福祉和價值。
然而，在宗教性非營利組織壯大的同時也存在著管理問題，例如決策團隊主導組織發展、人事任命受到關係熟悉程度和信任度的影響等。此外，缺乏具有架構組織的管理制度也可能導致人力資源不足和交接斷層等問題。
本論文以W社團法人作為個案研究，深入瞭解宗教性非營利組織的現況和發展趨勢。透過觀察與訪談對個案進行研究入瞭解宗教性非營利組織的現況和發展趨勢。分析個案W宗教性社團法人在發展過程中所經歷的階段，所面臨的挑戰，如組織效能、治理和領導能力、人力資源不足以及組織文化適應等問題。
而為了解決這些管理問題，需要制定有效的組織策略規劃、改善人事任命和建立具有架構組織的管理制度等，以確保組織的持續運作和發展。
本研究提出了一系列步驟，以培養學習導向的組織文化，應用於宗教性非營利協會的管理和發展。然而，在實踐過程中，需要考慮其獨特情境並進行策略調整。學習型組織的應用不能僅僅套用理論，而是需要對內外部因素進行評估和考慮。此外，策略也需要不斷檢視和修正，以確保其有效性和可持續性。
而透過組織學習的理念和策略，W宗教性社團法人可以提升組織的效能和適應能力。促進成員的學習能力和組織的創新能力並且持續評估以及調整策略，來確保其符合協會的需求和情境。使W宗教性社團法人在不斷變化的環境中持續發展和繁榮。

This paper explores the importance and challenges of transforming religious nonprofit organizations into entities with commercial-scale operations. This transformation is a long-term process that requires active participation and collaboration from temples and relevant entities, as well as effective internal management and operations, to ensure the sustainable development of the organization and its transformation into a more dynamic and creative cultural industry that brings greater well-being and value to society and people.
However, as religious nonprofit organizations grow, they also face management issues, such as decision-making teams dominating organizational development and personnel appointments being influenced by familiarity and trust. Additionally, the lack of structured management systems can lead to problems such as insufficient human resources and gaps in succession planning.
This paper takes W Association as a case study to gain in-depth understanding of the current situation and development trends of religious nonprofit organizations. Through observation and interviews, the case study analyzes the stages and challenges faced by W Religious Nonprofit Corporation in its development, including organizational effectiveness, governance and leadership capabilities, insufficient human resources, and organizational culture adaptation. To address these management issues, it is necessary to formulate effective organizational strategic planning, improve personnel appointments, and establish structured management systems to ensure the continued operation and development of the organization.
This study proposes a series of steps to cultivate a learning-oriented organizational culture for the management and development of religious nonprofit associations.
However, in the process of implementation, the unique context of each organization needs to be considered, and strategies may need to be adjusted. The application of a learning organization should not simply rely on theory but also assess and consider internal and external factors.
Additionally, strategies need to be continually reviewed and revised to ensure their effectiveness and sustainability. Through the principles and strategies of organizational learning, W Religious Nonprofit Corporation can enhance organizational effectiveness and adaptability. By promoting members' learning capabilities and the organization's innovation abilities, and continuously evaluating and adjusting strategies to meet the association's needs and context, W Religious Nonprofit Corporation can achieve continuous development and prosperity in an ever-changing environment.

中文摘要 I
ABSTRACT II
目錄 4
第一章 緒論 5
第一節 研究背景與動機 5
第二節 研究目的 7
第二章 文獻整理及探討 9
第一節 非營利組織的現況 9
第二節 組織管理 16
第三節 學習型組織 30
第三章 研究方法 32
第一節 研究方法與說明 32
第二節 研究對象與範圍 35
第四章 個案研究-W個案組織分析 35
第一節 W 組織簡介 35
第二節 W 組織設計診斷 38
第三節 W 組織策略規劃 40
第五章 結論與建議 47
第一節 結論 47
參考文獻 50

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