殯葬活動因涉及人身財產權、社會資源、公共衛生及自然環境等公益，先進國家政府多對其加強管理，要求經營者擔負永續經營之社會責任。英、美、加等國，因容許營利性殯葬服務，為確保墓地能持續維護管理，爰要求經營者由墓地經營收入提撥一定金額注入共同基金，用於將來墓地管理維護、避免墓地管理中斷。如美國之「墓地管理維護基金」、加拿大之「殯葬服務賠償基金」，主要係在解決殯葬服務經營機構清欠、賠付問題。臺灣殯葬管理條例第三六條亦要求私立之公墓、骨灰（骸）存放設施經營者，應將管理費以外之其他費用，提撥百分之二，交由直轄市、縣（市）主管機關，成立殯葬設施經營

管理基金，支應重大事故發生或經營不善致無法正常營運時之修護、管理等費用。然土地本身並無永續問題，只有維護管理的問題，而納骨塔等建築物均有使用年限，無論如何維護，都不可能永續，故應從土地規劃角度並依不同之殯葬方式，如土葬、樹葬、火葬、海葬等，所需之不同設施及其特性，探討殯葬設施永續經營之標的、管理制度及策略，以維護往生者與家屬之權益，及國人慎終追遠之美德。

Funeral activities involve multi-faceted public interests, including personal or property right, society resources, public health and natural environment. Therefore, many national governments in developed countries tend to show strict attitude to ensure the operators can shoulder the social responsibility of sustainable managements. Since UK, USA and Canada permit profit-making funeral services, they require the operators to set aside part of their revenue as mutual fund, which will be used for future maintenance and management. The cemetery fund in USA and Canada are mainly utilized to deal with the debts or damages liabilities of operators.    

On the other hand, Article 36 of the R.O.C. Mortuary Service Administration Act also requires operators of private or public property cemeteries or columbarium to appropriate 2% of the fee in addition to the management fees to the municipal or county (city) competent authority for the establishment of funeral facilities operations and a management fund, which will cope with repair and management costs when a major accident hits or abnormal operations occur due to poor management. However, the land itself only has the problems of maintenance and management, rather than sustainability. As a result, to defend the rights of the dead and their families, we should design different policies for different funeral methods from the perspective of land planning.