本文希冀瞭解臺灣與香港兩地第三部門發展現況，特別聚焦於臺港兩地的福利服務類之NPO 作為探索對象。「國家角色」與「宗教因素」為本文檢視臺灣與香港兩地非營利福利服務部門發展的重要解釋變項。本文採用作者在2005-2006 的國科會計畫「臺灣與香港第三部門現況的比較研究：以福利服務類NPO 為探索對象」研究的部分實證數據，析論臺港兩地非營利社會福利服務部門的發展現況、特質與問題，並解釋兩地非營利福利服務部門發展呈現的相似或不同結果的理由。作者強調「國家角色」與「宗教因素」深刻影響著臺灣與香港兩地非營利福利服務部門的發展，譬如組織成立的年代、法律屬性、宗教屬性、經費的來源與規模、專職人力與志工等方面，臺港兩地非營利福利服務部門的發展現況所顯現出的差異，皆可看到這兩個因素明顯的斧鑿痕跡。本研究發現，政權性質的轉變深刻地影響國家與民間福利服務組織的互動關係。至於宗教因素方面，不論臺灣或香港的福利服務組織同樣皆受到西方基督教與天主教的影響頗深，而教會組織在社會福利服務的提供上一直是政府部門重要的夥伴。

This study attempts to comprehend the current development of the Third Sectors in both Taiwan and Hong Kong by focusing on the nonprofit welfare service sectors. The key variables in explanation are “the state role” and “religion attributes”. Data used in this study is from our 2005-2006 NSC research project titled “A Comparative Study on the Third Sector Landscapes in Taiwan and Hong Kong: Focusing on the Welfare Service Sectors.” The results of this study indicate that “the state role” and “religion attributes” profoundly influence the development of nonprofit welfare services in these two places, such as the organizational age, legal attributes, religious attributes, sources and amount of funds, the structure and function of full-time employees and volunteers, etc. The conclusion of this study emphasizes that changing in political regime has resulted in a significant effect on the interaction between state and NPO welfare service organizations in both Taiwan and Hong Kong. The same is the role played by religion factor, in particular, Christian and Catholic, which have deeply affected the development of welfare organizations in these two places. Moreover, religious organizations have been important partners of the public authorities in the provision of social services.