伴隨全球社團革命，人們漸意識到政府與非營利組織合作的重要性，又以威權政府轉型民主後，軍人之友社此類官方色彩濃厚社團組織，在缺乏政府與政黨全力支援的條件下，該如何適從？本文目的在瞭解軍友社變遷歷程、解釋不同時期變遷內涵，最後對於未來變遷模式進行規劃與評估。本文在歷史制度論的中斷均衡、路徑依循概念、組織變遷等相關理論為基礎，透過文獻分析、歷史研究及深度訪談等研究方法來解釋軍友社從國家依附期、轉型期與國家合作期，在人事、財務、組織結構及組織章程，各時期的變化內涵，並針對未來作一變遷策略的規劃。結果顯示，1951年至1990年，軍友社在財務及人事皆依賴政府，組織規模較大，章程共修改十七次，屬國家依附期；直至1991年轉型期之後，停止對社會的勞軍捐、結匯捐，政府不再提供補助，主要收入為國軍英雄館膳宿接待，秘書長不再由軍職兼任，財務與人事才慢慢走向自主，此時的組織規模面縮小，章程修改五次，服務層面擴及海巡及替代役；2006年迄今，理監事及會員人數變少，四大國軍英雄館為主要經濟命脈，規模變得更小，章程更突顯公益性。在未來變遷方向上，經SWOT分析後，建議可採中國青年反共救國團轉型模式，解除與政府隸屬關係，從事多角化經營，方能再創榮景、永續發展。

Accompanied by global associational revolution, people have gradually realized the importance of cooperation between government and non-profit organizations. Although government has already evolved from authoritarian to democracy, it still needs to be concerned that how social organizations such as Friends of Military Association adapt to the transformation without fully supporting from both government and parties. The purpose of this study is to understand the history of Friends of Military Association changed and explain the connotation of vicissitude in different period. And then, the paper will further give a plan and evaluate for transition model in the future. Additionally, the research direction will be basis on related theories such as the concepts of punctuated equilibrium and path-dependence from historical institutionalism, organizational change theory Moreover, the paper adopts differenr research methods as literature analysis, historical research and in-depth interview to explore the difference on personnel, finance, organizational structure and constitution in different period which are the duration of National dependence, Transition and Cooperation respectively; more importantly, the transition strategy of future will be given by this study. As can be known from the result, it was regarded as national dependence period from 1951 to 1990 due to both finance and personnel of Friends of Military Association were supported by government. Further, organizational scope was large and regulation had revised seventeenth times as well. In 1991, the main revenue was from hero accommodation reception hall because both soldier donation and exchange settlement were not subsidized by government and secretary was not concurrently by military after transition. Therefore, human affairs and finance have gradually become democratization. In this period, organizational size was minified with five times constitution modified; Coastguard service and Alternative military service were added. Four Hero Houses regarded as the major economic vitals as the numbers of supervisors and members has reduced by degrees since 2006; additionally, Friends of Military Association has been smaller but with high commonweal regulation. In the future strategy direction, it is suggested by SWOT analysis to adopt Corps transformation to relieve affiliation with the government; more importantly, is to engaged in diversified operation which is in order to create prosperity and have sustainable development.