政府提供多元方式補助文化藝術工作者，但藝文界對於政府補助文化藝術團體或活動的作法，時有不同的批評。本研究認為這些不同意見的出現，部分原因在於目前缺乏一套能有效評估政府對於文化藝術補助政策成效的指標，以及檢視補助對象與程序的妥適性，以作為政策回饋與改進的依據。本研究目的在於透過文獻資料整理與政策德菲法的實證分析，建構政府對於文化藝術活動補助的原則與指標。研究發現補助考慮的指標，包括：計畫書內容的完整性、計畫執行能力的適當性、計畫內容的創新性、計畫經費的合理性、計畫團體能力的完整性。執行補助程序時，應注意申請程序簡單、申請資格規範明確、申請程序公開、審核程序公開、審核委員資格公開，以確保資源的配置效率與公平。

The Government provides multiple approaches of grants to cultural and arts workers. However, those groups still present different complaints about such measures. For example, some of the cultural and arts groups do not agree with government intervention in the arts and culture activities. Also, they complains about excessive focus on some categories of cultural and arts items. It is true that some groups can get grants more than once. The reason is that the government lacks of effective assessments’ perspectives of government grants for the arts and cultural indicators of effectiveness of the policy. Also, the government does not examine the appropriateness of grants objects and procedures. Thus, the research utilizes literature reviews and policy Delphi methods to construct a set of grant’s principles and indicators. Finally, the research presents some policy recommendations for evaluating the impacts of arts and culture grant policy.