近年來非營利組織在社會福利需求之滿足上所扮演的角色日益重要。但受到經濟不景氣、地方政府財政困窘及非營利組織本身特性之影響，使得非營利組織在此角色之扮演及經營管理上遭遇的挑戰愈來愈沈重。因此本文透過對非營利組織與政府的互動關係之剖析，以了解兩者如何一起協力合作，以滿足日益增加之福利需求。本文經由文獻檢整，釐出政府與非營利組織有五種可能的關係，他們分別是合夥、互補、敵對、契約與補充關係。本文藉此模型分析由深度訪談與檔案文件搜整所得之資料，分析之主要結論有三：1.嘉義地區的NPOs與縣市政府的互動關係現況係以補充性關係為主，契約性關係為輔的狀況。較專業化、規模較大之NPOs與地方政府之互動中，有較多的契約性行為；而較不專業化、與民間宗教有關之NPOs，及未立案之組織則與政府之關係皆以補充性活動為主。2.由於地方政府服務輸送能力與資源有限，並且在政策法規制定上有能力之限制，因此具地方特性之服務項目少見，且以地方較具專業化之NPOs做為服務輸送之工具。3.就個別服務項目與團體而言，影響地方政府與NPOs關係之主要成因有三：地方政府的角色與能力限制、地方NPOs之資本。 本文以為上述的分析結論，有助於我們未來對政府與NPOs之角色功能有更深一層的認識，並有益於未來變方如何合作滿足社會需求之參考。

The importance of the function of the nonprofit organizations (NPOs) as suppliers of welfare services has increased in recent years. But this function was limited by economic recession, the deficiency of local government, and the nature of NPO. This paper tries to explore the relations between NPOs and Local Government by using the cases of Chia-Yi Area, in order to determine the rules of health cooperation. The findings include First, NPO-Local Government relation in the cases of Chia-Yi area is of the Supplementary Dominant type. The higher the size and the level of professionalization of the organizations are, the more likely the NPOs are to establish contractual relations with the local government. Less professionalized grassroots organizations and illegal organizations are more likely to maintain Supplementary activities with the local government. Secondly, since the ability of local government to legislate and implement policies of services delivery and resources is limited, the availability of localized services pattern is diminished, such that the local professional NPOs have become the executers of plicies of services delivery. Thirdly, with respect to the service field and group, the causes that affect the NPO-Local Government relations are: the limitation of ability of Local Government, the limitation of ability of Local NPOs, and the assets of the NPOs.