本研究旨在整理歸納我國地方政府與非營利組織協力的相關理論，藉以瞭解地方政府在推動協力時所可能抱持之期待，進而透過實證來瞭解地方政府與非營利組織協力的現況，釐清地方政府和非營利組織對協力的認知，以及雙方經由協力所產生的課題，並進一步探尋非營利組織無意參與協力之理由，用以作為日後改善協力制度與強化協力誘因之基礎，同時也有助於健全協力制度環境之建立。
本文以臺北市為例，透過文獻檢閱和問卷調查，來瞭解臺北市與非營利組織協力的現況與問題，並進而加以反思。研究結果發現，雖有高達九成的非營利組織認為，與政府協力有正面意義，但實際上卻也有超過半數的組織缺乏與政府協力的經驗，主要的原因乃是資訊不足所致。此外，多數非營利組織是從官方網站或其他非營利組織等處取得協力的相關訊息，而協力的型態則以委託居多。受訪的組織認為，協力相關法制的建構是北市府最應加強之處，唯有資訊公開和提高經費補助才能提高組織參與協力的意願。也因此，本文認為，從臺北市經驗得知，我國地方政府應明訂協力相關法制，建構公開透明的協力環境，並加強地方人員對非營利組織的認知，同時運用多元的協力型態，而非僅採用單一的委託模式，才能消除非營利組織對協力事務之疑慮，進而提高參與協力之意願。

This study aims to organize and analyze theories concerning partnership between
local governments and non-profit organizations in order to understand what a
local government can expect when partnership is implemented. Through empirical
survey, we are able to recognize the current partnership between local
governments and NPOs and to understand their perspectives on partnership, and
the challenges that arise from such partnerships. Furthermore, by exploring the
reasons why some NPOs are unwilling to get involved in partnership, we could
know how to improve the situation and strengthen the incentives for NPOs in
executing partnership which in the long run can help to develop a sound
partnership environment.
This study uses literature review and questionnaire survey to understand and
reflect on the current situation and problems in the partnership between Taipei
City and the NPOs. The study shows that over 90% of NPOs consider it meaningful
to maintain a partnership with the government, but over half of the NPOs admit
to not having much partnership experience. The main reason is insufficient information disclosed to the public.
Information is largely acquired from government websites or other NPOs and the
main mode of partnership is out-sourcing. Organizations that have been
interviewed believe that enacting partnership-related laws and regulations is a
priority that Taipei City should focus on. Furthermore, the author believes that
disclosing more information and increasing government grants will induce NPOs to
enter into partnerships with the government. This study concludes that from the
example of Taipei City, Taiwan’s local governments should try to make relevant
laws and regulations on partnership, build an open and transparent partnership
environment, and increase local public servants’ knowledge about NPOs. At the
same time, local governments should apply diverse partnership models, rather
than relying only on out-sourcing, in order to eliminate the doubts of NPOs and
increase their willingness to work in partnership with the government.