我國運動彩券指定台北富邦銀行擔任發行機構，旨在透過公私協力合作，為體育發展謀求穩定長遠的資金。然發行不如預期，突顯公私組織間認知差異。因此本研究以運動彩券發行條例為架構，針對法律定性爭論與結構，及公私協力觀點，探究政府與發行機構間之法律關係，以提出建議藉供參考。本研究認為彩券發行之成功，不在高權規制的行政介入，而在合作協力精神之建構，讓民間力量在具有高度承擔社會責任之意願下，透過產業之整合與發展及行政部門間之支援，導入民間資源與專業，使運動彩券跳脫防弊的法律框架。

Taipei Fubon Bank is the designated issuing institution of Taiwan Sports Lottery with the aim of establishing stable and long-term funding for sports development through government-industry collaboration. However, the unexpected disappointment in the sports lottery issuance highlighted the differences of understanding between the government and the private corporation. This study adopted the Sports Lottery Issuance Act as a framework to explore the legal relationship between the government and the issuer based on the relevant legal debate and the structure of the law as well as the perspectives of the government and the private corporation, to provide relevant recommendations as a reference for future studies. This study proposed that the issuance of lottery winnings issuance did not succeed because of administrative intervention, but rather because of the spirit of cooperation that drove the private corporation to fulfill a social responsibility. The industry was integrated and developed, and the administrative departments exercised mutual support, resulting in the introduction of private resources and professionalism into the system. These conditions enabled the Sports Lottery to evolve and function with new operation and collaboration models in addition to the legal framework for corruption prevention.