宗教事務有「神聖性」與「世俗性」的雙重，性格，在「神聖性」方面如教規、聖事禮儀、皈 (歸) 依方式、神職人員的任免，與宗教自治有直接關係，非一般世俗上的行政官員、宗教學者、社會大眾等所能置喙者。在「世俗性」方面，因宗教與民是信仰或生活關係密切，尤其經濟來源往往依靠信眾的布施 (捐獻)，在本質上已造成社會大是會以高標準檢驗宗教組織的運作，非宗教自治等理由所能迴避者。本 文針對當代台灣寺院經營的兩大問題──寺院經濟發展與寺產問題，做一回顧式的敘述，希望從各種問題所造成的影響中尋求解決之道，不過限於時間及篇幅，無法做出更多的探討，有待日後努力。

Religious affairs are consisted of both sacred and profane aspects. The sacred aspect includes religious precepts, religious rituals, ways of religious conversion, cleric stratification, etc. All of these directly affect the autonomy of a religion and should not be interfered by bureaucrats, scholars in the area of religious studies, the social mass or any other in the secular realm. However, religion has great influence on the devotees’ belief or lives. Since the source of a religious organization often depends on the devotees’ donation, the society in general tends to examine the operation of a religious organization through a high standard and forgoes concerns such as religious autonomy. This essay will examine two major problems confronted by Taiwan monasteries - economic development and asset management. Due to the limitation of the scope of this paper, I am unable to offer a better investigation. But hopefully, through this paper's examination on various problems, a solution might still be found.