由於政府、企業在處理事務方面產生了侷限性，非營利組織的出現正好可以彌補這方面的失靈，而行銷的重要性也從偏重營利走向的組織中逐漸被非營利組織所重視，使得有關非營利組織行銷的議題日顯重要。不同於以利潤為唯一導向之營利組織，非營利組織最重要的目的是使組織使命得以延續，而組織使命的延續則需藉由經費的支持，而良好的行銷運用則可幫助非營利組織獲取更多的資源。在眾多非營利組織的類型中，表演藝術類似非營利組織因著本身以及產品的特殊性，加深了行銷的困難性。 本文希望在瞭解不可觸及性與易逝性為表演藝術在行銷行為帶來的困難之外，並探究表演藝術類非營利組織在對於政府、企業行行銷時，三方的互動關係。因此，本文先藉由表演藝術類非營利組織的行銷、表演藝術類非營利組織與政府、企業的關係等文獻探討，建構出本文實證研究之理論架構，並運用此一架構作為研究訪談的主軸，分別針對三個不同受訪團體之意見進行交互分析與整理。最後，參酌訪談者所提供意見並配合現行政府法規與方案，對於問題點提出解決之方式，並提出可行的建議。

Due to the fact that there are some limits within government and private enterprise in handing certain issues, the appearance of the nonprofit organization can fully make up this problem. In addition to that, the importance of marketing became much more valued, from its originally being more profit-oriented, making the topic related to the marketing of nonprofit organization increasingly important. Unlike the profit-making organization with its full focus on making profit only, nonprofit organization view its organization’s continuity as its sublime mission. However, an ideal usage of marketing can help acquire more resources for nonprofit organizations. Among numerous categories of nonprofit organizations is the group of artistic performance of nonprofit organization that makes marketing relatively difficult as a result of the organization itself and its feature of products. Therefore, this paper is intended to better understand the difficulty of marketing behavior faced by the intangible, short life-span performing art, and to probe the category of nonprofit organization’s triangle interactions with both government and private enterprise while engaging in marketing activities.