台灣的神廟指的是台灣本土信仰道教神祇之廟宇。漢人移民來台後，神廟才在台灣開始出現。除了民國十八年制訂公布的〈監督寺廟條例〉與民國二十五年內政部公布的〈寺廟登記規則〉之外，政府始終忽略台灣神廟管理上應有的法律規範與依據。宗教立法的延宕使得神廟的管理在法令上陷入紛亂無章的混亂時期。 台灣神廟的現行管理組織可分成「行政組織」與「標的團體」。行政組織是依據法令施行國家事務的行政機構。標的團體指的是宗教本身的組織，包括財團法人、非財團法人（管理委員會制、管理人制、執事會制）等型態。成立財團法人的神廟，依法選出董事，代表管理神廟事務，組織管理較無問題。非財團法人的神廟因為缺乏制度而比較容易衍生一些管理上的問題。本研究分別探討台灣神廟的現行管理法令與管理組織，結論如下：(一)神廟管理法令欠缺：1.〈監督寺廟條例〉－民國十八年公布施行至今已有八十餘年，不曾隨時間與環境的演變而修正。對寺廟缺乏清楚的定義，更使得第一條至第十一條的規範窒礙難行。2.〈寺廟登記規則〉－第一條規定未盡周詳，對無主神廟無法管理。3．龐雜的宗教規範與辦法導致政府宗教業務人力斷層。(二)神廟組織管理問題：l．信徒認定與地方派系介入。2．僧俗對立的管理權爭執。3．神廟自治與管理盲點。4．執事選聘的矛盾現象。5．神廟管理人才老化、缺乏傳承。6．神廟產權糾紛處理困難。

Taiwan's temples have been originated from Mainland China since Ming Dynasty. Except the 1929 Act of Temple Supervision and the 1936 Act of Temple Registration, the government has neglected the needs of Taiwan's temples for contemporary regulation. In other words, the delay of regilious legislation has obstructed the management of Taiwan's temples. There are two kinds of management organization of Taiwan's temples: administrative organization and target group. Administrative organization implies the government agencies that are related to religion. Target group means those organizations that are responsible to manage the temple itself. Taiwan's temples can be either legally-chartered or not. In the legally-chartered temples, directors of the board have to be elected by law to take charge of the temple's business management. In the nonlegally-chartered temples, the responsibility of management falls on the temple's management committee, sole manager, or supervisors. Numbers of problems arise due to incomplete and insufficient rules in the management system. The conclusion of this research is stated as follows. 1. Lack of contemporary regulation for Taiwan's temples. The existing regulation has been too out-of-date. Those vague articles make it more difficult to implement. 2. Significant problems of management of Taiwan's temples. For instance, local factions intend to involve in the management of Taiwan's temples due to the highly valuable assets owned by the temple. In addition, the property ownerships of some Temples in Taiwan still remain unsolved, because the records of property transactions and/or transfers had vanished for such a long time, e.g. hundreds of years.