近幾年來，由於企業資源的相繼投入，使得營利組織與非營利組織在社會公益的目的上產生了連結。然而，如何運用這些資源、發揮社會功能、貫徹使命目標、維繫組織運作、避免資源浪費乃成為非營利組織重要的內部課題。本研究旨在探討非營利組織的市場導向應用對組織績效之影響。 　　本研究以喜瑪拉雅研究發展基金會所編印的「基金會在台灣」名冊，配合教育部的網路統計，在登錄的2100多家文教基金會中，選取出符合需求的樣本共292家企業或企業家所資助成立的基金會做為研究對象。以郵寄問卷的方式進行調查，對各基金會執行長或其他負責實際業務執行之管理人員發放問卷。 　　根據回收之133份有效樣本資料分析發現，對於企業文教基金會而言，在環境變數控制下，市場導向各構面的實施的確會與組織的績效表現呈正向關係。其中以市場情報的傳遞具有支配性的影響。另外，本研究針對環境中之競爭壓力及服務對象壓力，分別探討其對與市場導向各構面的交叉項對組織績效的影響。結果顯示，在競爭壓力大時組織應更重視市場情報的傳遞;而在服務對象壓力大時，組織應加強對市場情報的蒐集的重視。最後本研究根據研究發現，對企業文教基金會及類似的非營利組織提出相關建議。

　　In the recent years, owing to the increasing resource endorsed by the enterprises, there is an interface created between the nonprofit organizations and the profit ones. However, how to utilize these resource effectively to create social value and to fulfill the mission of the nonprofit organizations, become one of the most important issue in the non profit organizations. The purpose of this study is to understand the influence of the application of 'market orientation' on the nonprofit organizations' effectiveness. 　　Base on the list of the "Foundations in Taiwan" which is published by The Hilmalaya Foundation, and combined with the statistics data from the wed side of The Ministry of Education, this study picked up 292 qualified foundations as the research target. By mailing the questionnaires to the executives or the responsible managers of these foundations, we received 133 effective samples. 　　According to the analyzed result, this study found: l. Under the control of the environmental conditions, every dimensions of the market orientation has a positive impact on the organization effectiveness, 2. among those dimensions, 'the delivering of the market information' has the dominant impact on the organization effectiveness, and 3. there are cross effects between the market orientation and the environmental dimension on the organization effectiveness.