由於社會對非營利組織的需求速度超過社會資源供應成長的速度，非營利界開始步入一個頗具規模的競爭性市場，再加上近年來的經濟不景氣，政府、企業捐助減少，非營利組織又日漸增多，社會資源供需缺口日漸擴大。學者調查發現非營利組織之財源超過一半來自於「代辦費」和「其他商業性收入」，然而過去對非營利組織的研究，幾乎都著重在「捐獻」和「經營領導」方面，少有對於「付費服務」的研究。
若要顧客拿錢出來購買社會服務，就要先了解、研究顧客需求，因此本研究以中華企業研究院基金會為標的，利用驗證性因素分析（CFA）、結構方程模組（SEM）、平均數比較和變異數分析（ANOVA），從顧客消費行為與心理層面，來探討非營利組織的「顧客」對「收費服務」之看法，進而提出對非營利組織（NPO）、營利組織（PO）和政府（Government）的建議，並期望各界對非營利組織之顧客行為有更深入的了解，幫助非營利組織能更有效達成使命。
本研究擬定的觀念架構包含：個人對「幫助他人」的「一般知覺」、「一般態度」、個人對非營利組織的「特定知覺」、「特定態度」、「價格意識」。個人的「一般知覺」、「一般態度」和個人對非營利組織的「特定知覺」、「特定態度」分別對「價格意識」都會產生負面影響。
量表驗證亦發現，在「幫助他人」上，「家庭教育」的影響消失，「個人個性」和「學校教育」比「社會風氣」和「同儕朋友」，占有較重要的角色。樣本對「同儕朋友幫助自己與否」的知覺，和對「個人個性及社會風氣是否幫助他人」的知覺，有高度正相關。另外，對該非營利組織的「顧客」而言，則缺乏對「競爭」的概念。而對非營利組織的「信賴」，來自「品質」與對該組織的「認同」。對「服務品質」的態度認定也高度影響對該組織的「認同」。
最後，根據「背景變數」的研究，發現參與該非營利組織的「活動次數」越多、「接觸時間」越長，對該非營利組織越「了解」後，會有越正面的「認知」，也比較沒有「價格比較」行為。

The NPO (Non-Profit Organizations) industry is becoming more and more competitive due to greater demand than supply. Recently, the economic recession substantially reduced donations from government and business, resulting in a growing gap between resource demand and supply. According to a recent research, over 50% of the income of NPO comes from the service charges. However, in the past, the majority of NPO research focuses on the leadership and donation instead of payment services.
Therefore, this research concentrates on NPO payment service, and takes Chinese Academy of Business as our target sample, and uses Confirmatory Factor Analysis (CFA), Structural Equation Modeling (SEM), Comparing Average and ANOVA to understand the thinking of NPO customers toward payment services in respect to consumer behavior and psychology. 
The purpose of this research is to help industry, government, and academia understand NPO customer behavior by providing useful suggestions to help NPOs fulfill their visions more efficiently and effectively.
First, this research determines our main conceptual model, concluding that: perception toward helping others (PHO), the attitude toward helping others (AHO), perception toward NPO (PNPO), the attitude toward NPO (ANPO), price consciousness on NPO (PCNPO). It shows that PHO and AHO, PNPO and ANPO negatively affect PCNPO.
Secondly, this research tests the scale and finds that the effect of family education disappears in terms of helping others. Personality and school education are more important than the social atmosphere and peer influences. The perception toward receiving help from classmates and friends highly and positively correlates to the perception toward helping others driven by personality and social atmosphere. The concepts of competition toward the NPO’s customers are very few. The confidence of the NPO comes from the quality and the identification toward that NPO. Also, the attitude to the service quality highly affects the identification toward the NPO.
Finally, this research studies background variables and finds that customers show more positive cognition and less price consciousness if they kwow the NPO better and attend more NPO activities.

目錄
第一章、非營利組織研究的由來與現況……………………………………………1
第一節、本研究的背景與動機…………………………………………………1
第二節、本研究的目的…………………………………………………………6
第三節、本研究的研究方法……………………………………………………7
第四節、本研究的研究流程 …………………………………………………10
第二章、非營利組織研究的古往今來………………………………………………12
第一節、非營利組織的相關理論 ……………………………………………12
第二節、非營利組織的定義與功能 …………………………………………14
第三節、非營利組織的範圍與分類 …………………………………………16
第四節、非營利組織的使命與管理 …………………………………………18
第五節、非營利組織的顧客與行銷 …………………………………………23
第六節、社會企業 ……………………………………………………………45
第三章、從知覺觀點看世界…………………………………………………………47
第一節、認識知覺 ……………………………………………………………47
第二節、知覺的研究架構 ……………………………………………………50
第三節、知覺和態度、價格兩變數間關係之研究 …………………………58
第四章、了解個人的態度……………………………………………………………64
第一節、了解態度 ……………………………………………………………64
第二節、態度的研究架構 ……………………………………………………68
第三節、態度和其他變數間關係之研究 ……………………………………74
第五章、價格與價格意識……………………………………………………………77
第一節、價格 …………………………………………………………………77
第二節、價格意識 ……………………………………………………………82
第六章、本研究的理論驗證…………………………………………………………87
第一節、建立本研究架構 ……………………………………………………87
第二節、抽樣及統計分析方法 ………………………………………………93
第三節、驗證量表……………………………………………………………101
第四節、驗證「非營利組織之知覺、態度、價格之關係」………………113
第五節、背景變數比較………………………………………………………120
第七章、結論 ………………………………………………………………………125
第一節、分析結果探討………………………………………………………125
第二節、研究討論與建言……………………………………………………130
第三節、研究限制與後續相關研究發展……………………………………136
參考文獻……………………………………………………………………………138
附錄：問卷 …………………………………………………………………………157
附註：聯絡作者 ……………………………………………………………………162
 
表目錄
表1-1  我國96年底人民團體統計…………………………………………………3
表2-1  非營利組織的定義與功能彙整表…………………………………………14
表2-2  非營利組織的範圍與分類彙整表…………………………………………16
表2-3  非營利組織的重要文獻……………………………………………………19
表2-4  行銷觀念的演進……………………………………………………………24
表2-5  消費者行為定義……………………………………………………………30
表2-6  消費者行為的重要研究……………………………………………………34
表2-7  非營利組織市場與資源……………………………………………………42
表3-1  A1個人對「幫助他人」的一般知覺題項…………………………………53
表3-2  A2個人對非營利組織的特定知覺題項……………………………………56
表3-3  知覺和其他變數間關係之研究……………………………………………58
表4-1  1985年PZB服務品質衡量構面……………………………………………69
表4-2  1988年PZB服務品質衡量構面……………………………………………70
表4-3  B2個人對非營利組織的特定態度題項 …………………………………72
表4-4  態度和其他變數間關係之研究……………………………………………74
表5-1  產品品質、價格策略 ………………………………………………………79
表5-2  價格和價格意識的研究……………………………………………………83
表6-1  原始問卷設計………………………………………………………………90
表6-2  背景變數分析方法…………………………………………………………99
表6-3  修改題項後的基礎統計量 ………………………………………………106
表6-4  題項與構面修改彙整表 …………………………………………………107
表6-5  信度分析 …………………………………………………………………108
表6-6  重要CFA分析數據 ………………………………………………………109
表6-7  GAMMA係數 ……………………………………………………………117
表6-8  對變項的解釋能力 ………………………………………………………118
表6-9  SEM重要模型分析數據 …………………………………………………118
表6-10  SEM的基礎統計量………………………………………………………119
表6-11  背景變數基本統計量……………………………………………………120
表6-12  A1變項加總常態性假設…………………………………………………122
表6-13  A1變項加總和性別的同質性假設………………………………………123
表6-14  常態和同質性假設………………………………………………………123
表6-15  A1加總和性別的ANOVA分析…………………………………………123
表6-16  背景變數比較彙整表……………………………………………………124
 
圖目錄
圖1-1  觀念架構 ……………………………………………………………………7
圖1-2  社會科學研究流程…………………………………………………………11
圖2-1  本研究的非營利組織分類…………………………………………………16
圖2-2  廣義行銷活動範圍…………………………………………………………24
圖2-3  行銷決策圖…………………………………………………………………26
圖2-4  Nicosia消費者購買行為模式………………………………………………31
圖2-5  Howard-Sheth購買行為模式 ………………………………………………32
圖2-6  消費者決策程序模式………………………………………………………33
圖2-7  Brinckerhoff, P.C. (1994) 非營利組織行銷導向關鍵過程…………………40
圖2-8  Brinckerhoff, P.C. (1994) 非營利組織市場…………………………………41
圖3-1  行銷環境……………………………………………………………………52
圖5-1  公司訂價行為模式（Firms Pricing Behavior Model）………………………80
圖6-1  研究架構簡圖………………………………………………………………87
圖6-2  研究架構圖構面展開………………………………………………………88
圖6-3  研究地圖……………………………………………………………………89
圖6-4  A1原始概念圖 ……………………………………………………………101
圖6-5  A1初次T值 ………………………………………………………………102
圖6-6  A1初次MI值………………………………………………………………102
圖6-7  A1初次預期改變量（Expected Changes） ………………………………103
圖6-8  A1修正概念圖 ……………………………………………………………104
圖6-9  A1修正T值 ………………………………………………………………104
圖6-10  A1修正MI值 ……………………………………………………………105
圖6-11  A1修正預期改變量（Expected Changes）………………………………105
圖6-12  A1修正標準解……………………………………………………………110
圖6-13  A2修正標準解……………………………………………………………110
圖6-14  B1標準解…………………………………………………………………111
圖6-15  B2修正標準解……………………………………………………………111
圖6-16  C的標準解 ………………………………………………………………112
圖6-17  SEM分析架構圖…………………………………………………………113
圖6-18  SEM的概念圖……………………………………………………………115
圖6-19  SEM的T值………………………………………………………………116
圖6-20  SEM的標準解……………………………………………………………117
圖6-21  背景變數加入的整體模式和假設圖……………………………………122
圖7-1  研究原始主要概念模型 …………………………………………………127
圖7-2  背景變數假設 ……………………………………………………………128
圖7-3  研究最終概念模型 ………………………………………………………129

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三、網頁資料
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2008年12月1日取自：http://www.cab.org.tw/ 中華企業研究院