宗教自由及言論自由是憲法保障的基本人權。人民有信仰宗教及集會結社的自由，亦有言論的自由，當宗教團體由於財務報表未公開透明化，導致諸多言論爭議時，此時，究竟應保護宗教團體的宗教自治權，或是保護社會大眾的言論自由，殊值深思。本文以宗教團體財務資訊公開為中心，先探討憲法宗教自治之內涵及精神，確立宗教自治中「財政自主權」的範圍，再從「宗教管制」的觀點，討論財務資訊公開化是否為宗教管制上的必要手段，最後，藉助美國對於非營利組織財務公開化觀點之改變，討論內政部新版宗教團體法草案對於財務公開化的立法精神及公開化的程度。

Freedom of religion and freedom of expression are fundamental human rights guaranteed by the Constitution. On the one hand, individuals have the right to their religious faith, but on the other hand, individuals also have the freedom of speech. It can lead to disputes when religious groups do not have transparent financial statements. Whether to protect the religious group's financial autonomy or to protect the community's freedom of speech is worthy of discussion. This paper focuses on discussing the disclosure of financial information of religious groups. First, I want to discuss the connotation and the spirit of religious autonomy in the Constitution, and to establish the scope of ＂financial autonomy＂ in the religious sense. Second, from the view of religious governance, I would like to discuss that financial information disclosure is necessary. Last, based on the experience in the United States for the disclosure of financial information of non-profit organizations, I would like to discuss the level and degree of disclosure of financial information in the government's new Draft of Religious Groups Law.