緒論：運動治理的概念逐漸普及，也逐漸受到學界的重視。理事會為非營利組織治理最重要之探討對象，範疇包括理事會與秘書長之分享領導、理事會成員動機、理事會角色以及理事會結構。方法：本研究選取我國12個奧亞運單項運動協會之高階領導者進行半結構式深入訪談。結果：我國單項協會主要為秘書長領導制為主、理事會成員主要因為自身興趣與情感對協會付出、單項協會理事會的角色多為監督與背書，最後流於選舉機器，實際功效不彰、理事會成員背景異質性高，有助於協會獲取資源，但為了獲取資源，理事會名單通常為事先運作在投票選舉產生。結論：我國單項運動協會大多屬於秘書長領導制，但理事長會以「擁有者」自居，未必考量協會之永續發展做決策。理事會成員大多因為興趣或是自我實踐的使命感，自願性投入到協會的運作，成員不一定具備該項運動的專業背景，有些來自為了追求榮譽感之企業主，整體理事會組成較為多元與異質。我國單項運動協會之理事會組成過程中考量募款能力，犧牲民主與共同參與之精神，多是協商與操作後的結果，造成理事會的功能弱化，僅剩監督與建議，甚至有些理事會成員僅為掛名理事，整體理事會對於策略規劃的涉入程度相當低，其「人治」所扮演的角色往往大於「機制」。實務上建議政府應從政策面與制度面著手，而協會亦應發展自己募款或籌措經費的能力，獲得更多資源。學術上，則建議後續研究可採取其他研究方法，例如深入觀察法或田野調查的方式，做長期且深入的縱貫性研究，來深入了解協會治理的發展及其治理績效。並為後續研究奠定更深厚之基礎。

Introduction: The concept of sports governance has received more and more attention in sport academic. The board is the most important object of discussion for nonprofit organization governance, including share leadership, board's motives, board’s role, and board’s structure. Methods: This study selected semi-structured in-depth interviews with high-level leaders of 12 sport associations in Taiwan. Results: Taiwan's sport associations are ruled mainly by the Secretary-General leadership system. The board members involve in associations mainly because of their own interests and emotions. The roles of the board are supervision and endorsement. Board members have a high background heterogeneity that helps the association acquire resources, but in order to obtain resources, the list of board is usually operated in advance for voting. Conclusion: Most of our individual sports associations ruled by the Secretary-General's leadership system, but the chairman will take the ＂owner＂ itself, doesn't take the sustainable development of the association in to consideration. Members of the board are mostly interested in the sense of mission or self-practice, voluntarily into the operation of the association. They do not necessarily have the professional background of the sport, some from the pursuit of honor for the business owners, the overall composition of the board more diverse and heterogeneous. Taiwan's sport associations in the composition of the board to consider the ability to raise funds, sacrifice democracy and the spirit of common participation, resulting in the board's function weakened. The overall board for the strategic planning of the degree of involvement is quite low. The role of ＂rule by man＂ is often greater than that of ＂mechanism＂. It is suggested that the government should proceed from the policy side and the system. The sport associations of Taiwan should also develop their own fundraising or financing capacity to obtain more resources. Moreover, academically, it is suggested that follow-up research can take other research methods, such as in-depth observation or field investigation, to do long-term and in-depth longitudinal studies to gain insight into the development of governance and governance performance. And lay the foundation for further research.