開放兩岸文教交流以來，非營利組織在辦理交流活動時因某些因素對交流規範陽奉陰違，政府的行政措施效果因而打折扣。本文經訪談彙整出非營利組織陽奉陰違的原因：文教與商業性質不易區分、雙方政府無法溝通、契約不確定性高、政府管制能力降低、以人際網絡獲得補助等等，並分別以公共選擇理論1中外部性、公共財、代理人理論、交易成本理論、道德危機與逆向選擇等
概念解釋，最後建議政府採取革新的管制方法以達「公私協力」的效益。

ROC government make cross-strait culture and educational exchange open in 1991. From then on, the exchange amount gets larger and larger.Though our NPOs play very important role for burgeon, they often comply in public but oppose in private, even offend against the law in public. The behavior makes restrictions in vain, even hurt country dignity or safe.By
interview, we find this kind of behavior is due to characteristic belonging to cross-strait culture and educational exchange, including: mixing profit consideration in culture and educational exchange, lacking direct communization between ROC and PRC government, uncertainty contract,
government’s lower control ability, unfair grant system. Furthermore, we
use some conceptions in public choice approach to explain why these factors affect NPOs’ miscarriage behavior. These conceptions including
externality, public good, agent theory, transaction cost theory, moral
hazard and adverse selection.