本研究主要在探究NPO與企業的夥伴關係形塑之歷程，特別聚焦於NPO與企業合作的動機與企圖，合作過程中的困難與因應方式，以及影響雙方夥伴關係形成的各種因素。最後歸納整理NPO與企業合作經驗與模式，提供NPO未來與企業發展夥伴關係時，形成最適運作策略之參考。本研究採個案研究法，除運用個別訪談蒐集初級資料外，亦蒐集次級資料加以輔助詮釋。本研究的結論有四：1.夥伴協力的歷程是一動態發展過程。2.促進良好夥伴協力關係形成的因子包括：共享理解的產生、風險管理的共識、價值的創造與看見、培養核心人物及關鍵人物的合作。3.夥伴協力關係的治理議題包括：協力前彼此溝通瞭解合作目的與任務、夥伴類型因合作而轉變、人員異動影響協力之治理。

The main purpose of this study is to explore the process of forming partnerships between NPOs and businesses, especially focusing on the motives and objectives of NPOs and businesses to collaborate with each other, the difficulties arising from the collaborative process and how these difficulties are addressed, as well as the influencing factors on forming a partnership between both parties. To summarize and conclude the collaborative experiences and models between NPOs and businesses, this study proposes a reference of the best operational strategies to develop partnerships between NPOs and businesses in the future. Based on these research purposes, this study has adopted the case study research method and conducted individual interviews for collection of preliminary data, as well as collecting secondary data as supporting interpretations. The findings of this study can be concluded as the following: 1) Collaborative partnership is a dynamic and interactive process; 2) Factors to facilitate a good partnership including: building mutual understanding and sharing, consensus on risk control, shared teaching to benefit both parties, cultivating core members and staff training; 3) Management issues of collaborative partnership including: management of the discussion and understanding between both parties before the collaboration with respect to the purposes and objectives of such collaboration, changes in partnership models arising from the collaboration, effects of changes in personnel on the collaboration.