目前台灣的非營利組織已蓬勃發展中，無論是數量上或是社會影響力都具有明顯的成長。在《下一個社會》(Managing in the next society：beyond the information revolution)一書中，杜拉克也表示：「非營利機構能夠提供機會，讓個人擁有一個自己可以控制，也同時可以奉獻和改善的天地。」。然而，受到經濟不景氣的影響，政府與企業對非營利組織的補助與贊助日趨減少。如此財源困難的惡性循環永難脫身。這樣的事實或許說明了非營利組織若要達成目標，組織本身必須更有效率地使用本身所擁有的資源，才得以永續發展，而關於非營利機構管理控制系統的研究領域，並沒有眾多相關的文獻談到。
　　因此，本研究採用問卷調查的方式收集資料，以台灣地區非營利財團法人基金會組織之員工為研究對象，探討組織中的管理控制方法與員工組織公民行為與組織信任之相關性，提供非營利組織管理階層與員工作為運用管理理控制與提高組織公民行為參考依據。研究結果發現如下：
一、文化教育與社福慈善類基金會的管理控制系統以文化控制為主。
二、文化控制與組織公民行為具顯著正相關；文化控制與組織信任具顯著正相 關；組織信任與組織公民行為具顯著正相關。
三、內外控人格特質對組織公民行為無顯著調節作用。

Since Taiwan has rescinded martial law, the Non-Profit Organizations (NPOs) are blustery, vigorous development, regardless of all has the obvious growth in quantity or in the social influence. However, based on Harris’ investigation, the outside funding source for NPOs has been declining dramatically since 1984. In this case, if NPOs cannot manage and control well, they won’t be able to accomplish their organizational goal. Therefore, how to maintain the good organization achievements in multitudinous NPOs? In management control system(MCS) field, it has not many research to discuss about what type of MCS which Non-Profit Organizations is.
The target of this study is the members of the Non-Profit Organizations’(NPO) employees in Taiwan. To fulfill the purpose, survey research is selected as the main method of this study. The study is focused on the relations between the management control system, organizational citizenship behavior and organization trust.The purpose is to provide the NPO managers with reference materials of use management control system to boosting organizational citizenship behavior. The conclusion is as follows:
1.Clan control is the major management control system in educational foundation.
2.The clan control and organizational citizenship behavior have extremely positive correlation; the clan control and organization trust have extremely positive correlation; the organization trust and organizational citizenship behavior have extremely positive correlation.
3.The locus of control is not a moderator role of organizational citizenship behavior.

論文審定書............................................................................i
誌謝.......................................................................................ii
中文摘要..............................................................................iii
英文摘要..............................................................................iv
第一章 緒論.........................................................................1
　　第一節 研究背景與動機..............................................1
　　第二節 研究目的與問題..............................................3
　　第三節 研究流程.........................................................4
第二章 文獻探討.................................................................6
　　第一節 非營利組織.....................................................6
　　第二節 管理控制系統...............................................17
　　第三節　組織公民行為.............................................33
　　第四節　組織信任.....................................................44
　　第五節　管理控制系統與組織公民行為.................51
　　第六節　文化控制、組織公民行為與組織信任.....55
　　第七節　人格特質.....................................................57
第三章 研究方法...............................................................59
　　第一節 研究架構與研究假說...................................59
　　第二節 研究設計.......................................................60
　　第三節　問卷設計及構面操作型定義.....................63
　　第四節　抽樣方法及對象.........................................72
　　第五節　分析方法.....................................................72
第四章　研究結果.............................................................74
　　第一節　施測結果.....................................................74
　　第二節 樣本敘述統計................................................75
　　第三節　問卷信度分析.............................................79
　　第四節　相關分析.....................................................80
　　第五節 研究假說驗證................................................83
第五章　研究結論與建議.................................................90
　　第一節　研究結果與討論.........................................90
　　第二節　研究貢獻.....................................................94
　　第三節　研究限制.....................................................94
　　第四節　未來研究方向.............................................94
參考文獻.............................................................................96
附錄一：正式問卷...........................................................108

一、 中文部分
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