非營利組織逐漸成為政府、企業之外最有力的第三部門。其不但滿足民眾多樣的需求，也對國家經濟與社會安全有相當助益，然而，非營利組織也會因為本身所具有的特性，使其遭遇經營的困境，因此，近年來逐漸朝向社會企業的型態來尋求發展。如此情況同時也出現在各類的非營利組織之中。
本課程將從非營利組織的理論、與政府、企業間的關係、以及經營與管理等面向，讓初學者瞭解非營利組織；其次，介紹非營利組織在解決重大社會問題上的角色；最後，說明社會企業運用到非營利組織的可行性，並思考非營利組織未來發展的機會與困境。

Non-profit organizations have gradually become the most powerful third sector besides government and enterprises. It not only meets the diverse needs of the people, but also contributes greatly to the national economy and social security. However, non-profit organizations may also encounter operating difficulties due to their own characteristics. Therefore, in recent years, they have gradually turned to the form of social enterprises to seek development. This situation also occurs in various non-profit organizations.
This course will allow beginners to understand non-profit organizations from aspects such as the theory of non-profit organizations, relationships with governments and enterprises, as well as operations and management. Secondly, it will introduce the role of non-profit organizations in solving major social problems. Finally, it will explain the feasibility of applying social enterprises to non-profit organizations and think about the opportunities and dilemmas of future development of non-profit organizations.

林淑馨，2015，《非營利組織管理》。台北：三民。

Lin Shuxin, 2015, "Nonprofit Organization Management". Taipei: Sanmin.