台灣是一個高度競爭的社會，企業組織為了生存，面臨嚴格的市場考驗，非營利組織亦然，大部分非營利組織其實都存活在一個複雜的社會關係網絡中。本文根據相關文獻與理論，探究心路社會福利基金會與心智障礙服務協進會的策略聯盟內涵，了解策略聯盟中此二機構所得成效及其影響，並分析與建議策略聯盟在非營利組織經營運作上之方向與做法。並針對此二機構進行質性訪談了解其組織策略聯盟之運作模式。結論發現：一、聯盟型態將小規模之機構整合，組織性質相近，目標一致。二、聯盟類型組織間採取水平式策略聯盟。三、從聯盟觀點而言，非營利組織需突顯本身特性。四、各組織間以合作模式達到最大效益。五、從聯盟觀點而言，同質性非營利組織成功機率高。六、政府與非營 利組織間的協力關係，仍多有期待。

The Taiwanese society is highly competitive. In order to survive, business organizations have to face rigorous market tests. It is no different for Non-profit organizations (NPOs). In fact, most NPOs exist in a complex social network. The content of the strategic alliance between Syin-Lu Social Welfare Foundation and Mental Retardation Service Association was explored in this paper based on relative literature and theory. The effectiveness gained by these two organizations through strategic alliance and the effect of strategic alliance on these two organizations were understood. Moreover, the direction and the method of establishing strategic alliance in the management of NPOs were analyzed and suggested. Qualitative interviews were carried out in these two organizations to understand the operation mode of the organizational strategic alliance. The conclusions are: 1. The alliance should integrate small scale institutes, the nature of the organizations should be similar and the goal should be the same. 2. For the alliance type, organizations should adopt horizontal strategic alliance. 3. From the viewpoint of establishing alliance, NPOs need to show their characteristics. 4. By applying cooperation model, the benefit is the largest among the organizations. 5. From the viewpoint of establishing alliance, the success rate is higher for NPOs of the same type. 6.There are still many expectations for the partnership between the government and the NPOs.