由理論與經驗研究上來探討非營利組織部門的變遷，是當前臺灣 非營利組織研究的重要課題。但現有研究討論的主要焦點，大多數是 從方案「契約外包」(contracting-out)的角度來解釋社會福利機構與 政府互動下而產生變遷的後果(Wolch, 1990)。此種論述雖可幫助我 們瞭解整體社會福利機構的生態變遷面，但是卻難以回答為何有些個 別組織產生變遷，有些組織則未經歷變遷。因此本文關心政府與非營 利組織長期的互動關係：兩者關係的變遷特色。以及何種機制型塑組 織變遷。 本研究以政治經濟觀為主要分析觀點，兼採取歷史與組織分析， 以個案研究方式--Ｍ福利基本會--來探討一個臺灣民間社會福利機構 的組織變遷。由長期的歷史分析，我們界定Ｍ福利基金會的組織變遷 歷經下列四個時期：1.機構式服務時期(1950-1964)2.「扶助貧困家庭 方案」創辦與興盛時期(1964-1977)3.「機構自立」準備時期(1977- 1985)4.組織茁壯與蛻變時期(1985-至今）。本文由巨觀層次與微觀層 次解釋Ｍ福利基金會歷經四個時期的變遷，如何由國際性的非營利組 織蛻變為本土性的非營利組織。從巨觀層次的分析上，我們強調政治 過程、社會福利市場與社會力三個因素的互動關係，如何影響組織的 生存與發展方向。在微觀層次上，以組織政治為分析焦點，其中董事會 的權力結構、領導者的角色，以及組織文化脈絡等因素，對組織的變遷 深具影響力。 最後本文討論Ｍ福利基金會組織變遷對於專業化發展所產生的問 題，並由此個案研究所蘊涵的意義，討論了非營利社會福利組織政治 化、社會責任、自主性以及組織行動邏輯等相關議題。

Theoretical and empirical studies of organizational change in nonprofit sector have become an important issue. To explain the nonprofit sector in transition, most research remain focus on the government and nonprofit sector relations within the "Contract-out" (Wolch, 1990). However, it is fails to explain why some voluntary agencies had undergone organizational change, but some hadn't. Our questions concern the longer-term pattern of relationships between government and nonprofit organizations: the changing characteristics of these relationships and what kinds of mechanism shaping the change of nonprofit organization. This research combines political economy of perspectives with historical methods and organizational analysis. We use case study, M Welfare Foundation, to identify four phases in the changing pattern of organizational development: l. cottage system institutional service period (1950-1964) 2. "Family Helper Project" initiated and development period (1964- 1977) 3. "Independent prepare" period (1977-1985) 4. growth and boom period (1985-untill now). We based on macros-level and micro-level, explain why M Welfare Foundation experienced four periods from an international nonprofit organization to an indigent organization. On macro-level, we emphasize the important factors political process, social welfare market, and social force influence of the organization. On the micro-level, we focus on how organizational polity dimension, the power structure of Board of Directors, the role of leaders and organizational cultural contexts influence the organization's decision making. Finally, we discuss some problems of professional development on M Welfare Foundation. We also talk about the related issues of nonprofit organizational politicization, social responsibility, autonomy and organizational action of logic.