自一九八○年代以來，非營利組織開始面臨發展上的挑戰。面對政府在預算上補助的緊縮，以及全球經濟不景氣導致企業與人民捐款的減少，在資源有限與競爭激烈的環境當中，非營利組織如何能一方面發展一套適當的「產業化」策略爭取外部資源，另一方面同時又能維繫本身內在「公共性」價值，將會是非營利組織能否永續經營的重要課題。對此，在理論層面上，本研究擬從「跨部門協力」的角度重新詮釋「第三部門產業化」的討論，並嘗試在同時兼顧「資源」與「公共性」價值的權衡發展之中，延伸出一套具有指示性意涵的中程理論架構，以建構非營利組織永續發展的跨部門協力模式。在經驗層面上，本研究將從伊甸基金會推動社會服務產業化過程中的「研發─訓練─生產─行銷」之經驗，充分說明伊甸基金會如何結合政府與企業形成一個獨特協力治理關係，透過跨部門協力模式的形成與運作，推動社會服務事業的企業化經營。

Since the 1980s, the development of non-profit organizations (NPO) or the third sector has been encountering various challenges. Facing the contraction of government subsidies, as well as global economic slump causing a reduction of donation by enterprises and the general public, how non-profit organizations initiate projects of commercialization in order to preserve the organizational sustainability and maintain the public interests is an important topic. This research is aimed at dealing with the theoretical basis of commercialization of the third sector by examining the issues related to the sector’s operational reconstruction, its development backgrounds, methods and types. The study also looks at a new commercialization strategy that incorporates new resources and public-goods principles. Empirically, through observation of the commercialization process of Taiwan’s Eden Social Welfare Foundation, this study uses multi-sectoral cooperation governance to emphasize the partnership among governments, enterprises and the third sector that co-produce public services. The study combines the research, training, production and marketing of commercialization process of Eden Social Welfare Foundation with Najam’s “4C Model” (cooperation, complementarity, confrontation and co-optation), and details the foundation’s experiences for the reference of all those interested.