行政院體育委員會（以下簡稱體委會）在體育界千呼萬喚下，終於在民國八十七年七月正式掛牌運作，也將我國體育行政組織之位階推昇至部會層級，體委會之成立，對於我國體育發展而言，具有劃時代之意義，然而體委會成立至今已有六年的時間，其業務推動均依年度計畫逐項執行，且績效顯著，尤其近年來參與國際綜合性運動會都能獲致佳績，為國家爭取莫大榮譽，但每次只要行政院一談到組織調整，體委會均列名裁併組織名單，究竟體委會有無存在之價值與必要性，抑或僅只是可有可無之次級單位，我們可以從體委會之組織結構加以探討，以瞭解其組織是否具有存在的價值與必要性。

　　　　　National Council on Physical Fitness and Sports, Executive Yuan was officially established inJuly 1998 after a long time expectation. The establishment advances the administrative organization for physical fitness and sports to a ministry level, and has revolutionary meaning to development of sports in Taiwan. However, within five years after its establishment, National Council on Physical Fitness and Sports is included for merge or downsize every time when Executive Yuan is planning for organizational reengineering. The value and necessity of National Council on Physical Fitness and Sports are investigated in this study based on its organizational structure to conclude its value and necessity for existence.