本文主要是從地方政府的執行來觀察評估我國身心障礙者保護法的執行表現，從法規範的理念與組織執行結構的運作兩個面向來檢討分析政府身心障礙者保護法執行的難題與困境。主要的研究方法是文獻資料分析、座談會與訪談法三種。綜合本文研究結果指出:在理念的層次上，身心障礙者保護法頗能符合我國時代社會的脈動、切合身心障礙者的福利權益需求;但在政策執行作為的表現上，評價是中性偏差，仍然有相當大的執行改善空間。亟待各級政府機關配合調整政策內容，建立一個制度化有效運作的溝通協調機制，全力主動積極執行，以爭取社會之善意回應，獲得滿意的執行成果。

　　　　　This Study is aimed at evaluating the implementation of Person-with-Disabilities Act (PDA) through the two variables from the point of view of local government-of policy ideology and organizational capacity. Research methods are literature review, symposium and interview with key persons. Through the study, it is found that the ideology of PDA is well fitted to the society and the disabilities but poor in performance. A well-amended policy amendment and an effectively institutionalized coordination mechanism are thus expected for good functioning in the future.