非營利組織或非政府組織，相較於營利事業，服務的使命大於關係人的利益，且基本上稅法給予頗為寬厚的免稅優惠，故理論上財務資訊的揭露或透明化應比營利事業更具公開化(full and fair disclosures)，但事實上並非如此；本文以中華民國紅十字會總會及台灣世界展望會年報財務資訊的表達所顯示的管理意涵為例說明；不論非營利組織或非政府組織，其資金的來源多數來自政府或善心人士的捐助，充分利用每一份捐款的錢是非營利組織或非政府組織領導人應盡的義務；是故，對捐款人而言，能閱讀到完整的非營利組織或非政府組織財務資訊，是其應有的權利。本文建議非營利組織或非政府組織，應朝向儘量讓財務資訊透明化之方向邁進，俾能取得大眾捐款者的信任，一方面強化內部財務管理的功能，一方面贏得大眾對非營利組織或非政府組織管理上的信心。

In comparison with profit-oriented organizations, NPO or NGO organizations pay more attention on service mission than stackholders benefits. Theoretically, owing to tax exemption, nonprofit organizations should open their financial information to the public. But it is scarcely found that nonprofit organizations had full and fair disclosures of their financial statement in practice. This paper studied the two cases of The Red Cross Society of The Republic of China (RCS) and The World Vision Taiwan (WVT) to show the managerial implication of financial disclosures in annual report. Contributors concern efficient use of their donation and have the right to understand the presentation of financial statement for nonprofit organizations. The result of this research suggests that the full disclosure of financial statement in annual report is beneficial to get the public support and reliability. Furthermore, the full disclosure of financial statement can also reinforce the internal function of financial management in nonprofit organizations.