植基在非營利組織屬性上之臺灣農會，由於面臨臺灣加入WTO，一方面要開放農業及農產品市場，另一方面農會又要善盡保障弱勢農民權益，及滿足農民需求之責等國內、外政治、社會經濟變動帶來不確定環境的議題亟待解決，所以本研究擬以策略規劃觀點從事臺灣農會組織策略制定之研究，以期分析農會組織所面臨環境，認清其機會與威脅之所在，善用農會的長處與缺點，以增進其核心能力，強化農會競爭力。 本研究同時使用量化研究設計的問卷調查法，及質化研究設計的深度訪談、及參與觀察，從事初級資料蒐集；並在本研究架構的導引下，以次數分配、百分比、及加權平均值等統計方法，進行資料分析，茲將研究發現條列如下 一、經由問卷調查資料分析，及深度訪談的驗證，確認農會為「會員導向、商業--互益型非營利組織」之屬性。 二、經由問卷調查資料分析，及深度訪談的驗證，農會主要使命乃是「保障會員集體權益」，此與農會屬性定位為「會員導向、商業--互益型非營利組織」的研究發現相互呼應，可收交叉驗證之效。至於「促進農業發展」則為另一個有共識的使命。 三、本研究經由策略規劃程序，以農會SWOT分析資料為基礎，在輔以相關佐證，據以擬定出四種不同類型農會「應然」之組織策略。其中低盈餘低會員農會組織策略為「同業非競爭性聯盟」；低盈餘高會員農會組織策略為「合產策略」；高盈餘低會員農會組織策略為「複合式多角化策略」；高盈餘高會員農會組織策略為「向後整合式集中策略」。

The nature of Taiwan Farmers’ Association is based on non-profit organization. After becomes the member of WTO, Taiwan should open the market of agricultural products; and Farmers’ Association should protect the farmers’ benefit and fulfill their needs. Because of uncertain situation within national, international and social economic brought unsolvable issues for Farmers’ Association. Therefore, in this research is to study organizational strategy making for Taiwan Farmers’ Association with the viewpoint of strategic planning. The objective is to analyze current situation for Taiwan Farmers’ Associations and help them to understand their threats and opportunities. To assist them improving their core competency and enhanced their competitive by understanding what they have in strengthens and weakness. The research design in this study includes quantitative research (questionnaire survey) and qualitative research (depth interview, participant observation) By the framework of this study and with statistical method that includes frequency distribution, percentage, and weighted average to analyze raw data, the findings of this study are as following: 1.According the data analysis, this study positively confirm that the nature of Farmers’ Associations is a membership-oriented, entrepreneurial-mutual non-profit organization. 2.The finding also approves that the main mission of Farmers’ Associations is to protect members’ collective benefit. Another recognized mission for Farmers’ Associations is to promote agricultural development. 3.This study is according to the strategic planning procedure with the analytical data of SWOT and accompany with related evidence to establish ought to be organizational strategies for four different types of Farmers’ Associations. The strategy for profit with low membership Farmers’ Associations is noncompetitive alliances strategy; for low profit with high membership is co-production strategy; for high profit with low membership is conglomerate diversification strategy; for high profit with high membership is backward integration concentration strategy.