非政府組織或非營利組織是否具備良好治理影響該組織的聲譽至鉅，隨著非政府組織能見度日漸提高，社會大眾對非政府組織的責信要求也與日俱增，因而學界與實務界對於非政府組織的內部治理與外界對其責信度的探討亦隨之興起。本文首先從治理的概念談起，探討非政府組織治理問題，兼論良好治理對非政府組織的重要性，進而研究治理與責信的關係，並以國際上的知名慈善團體為例，從募款倫理、組織自律及組織，探討如何提升非政府組織或非營利組織的責信度。

Whether a non governmental organization (NGO) or non profit organization (NPO) with good governance influences the organization itself a lot. With the visibility of NGOs rises, the public also pays attention on the NGOs’ accountability; therefore, it arises the academy and social workers’ interests on discussing the governance and accountability of NGOs. This article will start with the concept of governance, explore the organizational governance of NGOs, with discussing the importance of good governance on NGOs, in order to analyze the relationship between governance and accountability, also take the known international charity organizations for example, studying how to advance the accountability of NGOs or NPOs in terms of the ethic of fund raising, organization self discipline as well as governance.