中文摘要：

改革开放以来,特别是进入21世纪以来,福建的非营利组织有了长足发展,但仍处于初步发展阶段。与福建仅一水之隔的台湾,其非营利组织成果斐然,经验丰富。福建与台湾具有＂五缘＂关系,通过对闽台非营利组织发展状况比较研究,可认清福建非营利组织在整体实力、法规和制度、内部经营和管理、外部运行等方面与台湾的差距,进而借鉴台湾的成功经验和做法;发现闽台非营利组织面临的共同挑战,进而两地携手,以促进闽台非营利组织的共同发展,为海峡两岸社会和谐和两岸关系和平发展做出更大贡献。

英文摘要：

Since the reform and opening,especially up into the 21st century,non-profit organizations in Fujian have made great progress,but still at the preliminary stage of development.However,the non-profit organizations in Taiwan have already made great achievements and gained rich experience.There is a ＂five fates＂ relationship between Fujian and Taiwan.By the comparative study on the non-profit organization conditions between Fujian and Taiwan,we can identify the gaps between them in overall strength,regulations and systems,the internal operation and management and external operation and so on,through which we can learn from Taiwan＇s successful experience and find the common challenges faced by non-profit organizations in Fujian and Taiwan,thus enabling us to work together to develop non-profit organizations,and make greater contributions to the Cross-Strait social harmony and national unity.