伴隨公民社會的發展與成熟，世界各國非營利組織的規模與產值不僅超越營利部門，在功能角色方面更已成為政府不可或缺的合作夥伴，儼然被稱為所謂「第三者政府」。臺灣非營利組織的發展自1990年起日趨蓬勃，各類民間自發性組織積極地擔負起彌補社會需求和公共服務落差的角色，自外於政府部門（第一部門）及私人企業（第二部門）等機構，成為以公益為先的「第三部門」(The Third Sector)，對於私人企業不願介入，而政府又力猶未逮的文化及社會等領域，非營利組織的參與恰可彌補此一缺口。
此外，由於「公民參與」（citizen participation）的理念日受重視，非營利組織目前已成為當前社會科學研究的重要領域之一。「公民參與」的意義，乃是緣於公民建構其「公民資格」（citizenship）意識，以公民對公共事務擁有的主權地位，主動發起公共行動，以對公共事務進行更多樣、更廣泛、更深入的參與，並且藉「社區意識」（sense of community）的凝塑，以期實現社會之「公共利益」（public interest），並建立「公民社會」（civil society）。在國家與社會互動架構下，公民對於攸關其福祉的「公共服務」（public service）自然會形成種種要求，除了責求政府「公正廉能」，以及提供更多元、更具品質及更符合正義的「公共服務」之外，甚至主動要求參與公共政策之「規劃、執行和評估」，這正也是國家民主化的落實。而非營利組織，因具備取私為公、去私存公的「公共性」特質，正好成為公民參與公共服務的最佳管道。因此，深入研究非營利組織課題，對學術研究與實務工作之發展，均極具意義與價值，亦可藉此為個人生涯發展開啟新頁。
為協助同學瞭解非營利組織管理這門課程，茲規劃囊括理論、實務與未來發展的課程內容，並將內容安排為「基礎篇、會務篇、財務篇、業務篇、發展篇」等五個單元，就主題而言則依序包括「理論基礎、法制議題、NPO分類與申請設立、領導行為、知識管理與策略規劃、人力資源管理、財務管理與產業化、公益勸募與信託、公益課責與透明化、協力關係、公關策略、行銷與創新管理、中國非營利組織、非政府組織、社會企業」等議題。
本課程宗旨在於介紹非營利組織理論、管理實務及當前重要議題，搭配課堂分組報告，增進同學們對於非營利組織內涵、組織運作的認識。從個體面期望啟發同學對生活價值的反思，學習非營利組織經營管理的知識，擴大未來生涯規劃的範圍；同時在總體面希望有助臺灣公民社會的穩健發展與成熟。

With the development and maturity of civil society, the scale and output value of non-profit organizations around the world have not only surpassed the for-profit sector, but have also become indispensable partners of the government in terms of functional roles, and are known as the so-called "third-party governments." The development of non-profit organizations in Taiwan has been booming since 1990. Various private voluntary organizations have actively assumed the role of filling the gap between social needs and public services. They have joined government departments (the first sector) and private enterprises (the second sector) and other institutions to become the "Third Sector" (The Third Sector) that puts public welfare first. For cultural and social fields where private enterprises are unwilling to intervene and the government is still unable to address it, the participation of non-profit organizations can fill this gap.
In addition, due to the increasing emphasis on the concept of "citizen participation", non-profit organizations have now become one of the important fields of current social science research. The significance of "citizen participation" stems from citizens constructing their sense of "citizenship", taking the initiative to initiate public actions based on their sovereign status over public affairs, so as to engage in more diverse, broader and deeper participation in public affairs, and through the formation of "sense of community", in order to realize the "public interest" of society and establish a "civil society". Under the interactive framework between the state and society, citizens will naturally form various demands for "public services" that are related to their well-being. In addition to demanding that the government be "fair and honest" and provide more diversified, high-quality and "public services" that are more consistent with justice, citizens even actively request to participate in the "planning, execution and evaluation" of public policies. This is also the implementation of national democratization. Non-profit organizations, because of their "public" nature of taking private things and making them public, and removing private things and keeping them public, have become the best channel for citizens to participate in public services. Therefore, in-depth research on the topic of non-profit organizations is of great significance and value to the development of academic research and practical work, and can also open a new page for personal career development.
In order to help students understand the course of non-profit organization management, the course content is planned to include theory, practice and future development, and the content is arranged into five units: "Basic Chapter, Conference Affairs Chapter, Financial Chapter, Business Chapter, Development Chapter". In terms of topics, it includes "Theoretical Foundation, Legal Issues, NP" in order. O Classification and application establishment, leadership behavior, knowledge management and strategic planning, human resource management, financial management and industrialization, public welfare solicitation and trust, public welfare responsibility and transparency, collaborative relationships, public relations strategy, marketing and innovation management, Chinese non-profit organizations, non-governmental organizations, social enterprises" and other topics.
The purpose of this course is to introduce the theory, management practices and current important issues of non-profit organizations, and to enhance students' understanding of the connotation and operation of non-profit organizations by combining it with classroom group reports. From an individual perspective, we hope to inspire students to reflect on the value of life, learn knowledge about the management of non-profit organizations, and expand the scope of future career planning. At the same time, we hope that it will contribute to the steady development and maturity of Taiwan's civil society.

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