Summary With the development of society，non-profit organizations become more and more important，and they have greater influence on the economics of our nation and society. Religious organizations, one of the most important non-profit organizations, are burgeoning in our country. Besides original religions having more new followers or the gathering of resources, they are difficult for other kinds of non-profit organizations to catch up with.
Religion is one important cycle of human life，and one of main phenomenon of social activities, too. Therefore，the growth of the scale of religious organizations and quality of religious organizations cann't be presented to the public and their followers, we will doubt the management of the organizations and their budgets. This research is focused on the Buddhist organizations in Taiwan，and further discusses the degree of understanding of Buddhist organizations in Taiwan towards their own efficiency of performance，and their indexes or methods for measuring performance.
The research results are as follows：First，most Buddhist organizations in Taiwan agree with the present efficiency of performance of organizations and the measurements of the efficiency of performance inside organizations. But they don't have consistent assessing measurements of the efficiency of performance. Second，presently，Buddhist organizations in Taiwan agree upon first six indexes of the performance. They are as follows：contributions works and activities to society，clear ideal，legal process of cash inflows and outflow，consensus of members toward their organizations, objectives and future possibilities of work，and the quality of services. The last six less emphasized indexes are：the hiring of regular employees, the frequency of holding activities, the exposure on media, average cost of service of individual，the amount of capital，and the amount of interest of capita, Third，concerning the factors of affecting the efficiency of performance of organizations solely，the running of organizations is the higher-weighted factor among four factors affecting the efficiency of performance of Buddhist organizations in Taiwan currently. Other factors are：the result of the running of organizations and the contribution of volunteers, the degree of contribution of organizations to society，and the interaction between organizations and people to serve. Fourth, though the factor of the running of organizations has more weights, concerning nine factors of the efficiency of performance of Buddhist organizations in Taiwan，the present conditions inside and the running result of organizations have more weights. (They belong to factors of the running result of organizations and contributions of volunteers) Other factors are ranked as follows：financial condition，the ideal and objective of organizations, numbers of activities, the support of stockholders to organizations, real contributions of volunteers, relations with exterior
