近年來，亞太高等教育經費短缺和學校債務困擾著許多家庭、大學和政府。如何有效籌措辦學經費成為重要議題。亞太國家提出多管道籌集教育經費的舉措，經過二十餘年的努力，資金來源的多元化格局已經形成。但是長期以來慈善捐贈占高等教育經費總額的比例非常低，這與亞太各國快速提升的經濟發展水準不相稱，在這方面除急需借鑒國際經驗外，尚須探究本身非營利組織的問題所在。唯有如此，才能燃起亞太教育慈善領域的研究曙光。亞太地區非營利組織、財務和慈善捐款學術文獻的缺乏，也相對表示在學術研究尚有發展空間。 本研究選取九家大型宗教型基金會，透過描述統計、2010-2012年財務報表分析及訪談，分析其財務收支情形與窺探其內部運作。本研究發現: 大型宗教型基金會主要收入來源為捐款，平均達91%；政府補助及利息收入已非主要收入來源；財務資訊透明度不足，課責程度低；投資收益保守，但有微增趨勢；社會企業化程度偏低。最後，本研究建議基金會應主動公開財務資訊，增加合理人事費用支出，擴增投資收益，並與其他基金會發展策略聯盟，平衡合作與競爭關係，善用社會資源。

The financial shortages and school debts of Asia-Pacific higher education have been plagued many families, universities and governments. How to effectively raise school funds have become an important issue. Asia-Pacific countries attempt to raise higher education funds via multi-channels, and after more than twenty years of effort, diversified funding sources have been formed. But, charitable donation remains very low in the entire higher education funds, which does not reflect the economic growth in this region. Thus, much is needed to investigate the problem of nonprofit foundations, in addition to learn from our international counterparts. The lack of studies in the field, suggest room for development. The purpose of this study is to investigate the finance and degree of social enterprise of large Taiwanese religious foundations (TRF). This study selected 9 major TRF. The 2010-2012 financial data are collected from Ministry of Education, Taiwan. Research methods used descriptive statistics and interviews. This study found that donations are the major source of TRF income, on average of 91%. Government subsidies and saving interests are no longer the major income. Financial transparency, accountability, and reinvest revenues remain problematic. Finally, the researcher suggests ways to enhance the foundations’ accountability towards social enterprise, including voluntarily disclose financial information, increased personnel expenses and investment income, and should form developmental strategic alliances with other to balance cooperation and competition and to utilize social resources.