由於民眾在福利需求上的多樣性以及數量上的增加，使得政府在財政、效率及專業性的考量下，逐漸將服務的提供轉交給奠基在非以營利為目標的非營利組織，這樣的轉變使得非營利組織擔負起提供民眾福利服務的重任。而非營利組織是否能提供具有品質的服務之關鍵在於人力素質的優劣，因此，對於人力資源的重視及培訓成為非營利組織不可忽視的重點。但許多文獻指出，非營利組織對於組織中人力資源的重視及投入，往往因為財務不穩定、人力不足，或是沒有訓練的需求等因素而忽視其重要性。這也使得吾等不得不質疑此種政府部門借重來協助提供福利服務的人力之專業性，是否仍具有本來的優勢，以及在大量依賴政府補助的情況下，是否會對非營利組織的人力培訓造成影響。 本研究運用人力資源管理理論及政府與非營利組織的關係理論為基礎，分別從非營利組織本身對人力資源的重視、人力培訓的定位，以及與政府關係中帶給非營利組織在人力資源運用上的問題進行分析、討論。研究結果發現，組織對於本身發展的期許以及領導者的觀點是影響人力培訓的重要因素，而工作性質的特殊、年輕新進人員的培訓，以及與政府在契約關係上的不明確與不對等，都是造成組織在人力培訓上的困擾。

Due to the quality as well as quantity of social service’s demands are increasing, where limits within government in handling certain issues resulted in the appearance of nonprofit organization being held responsible for servicing people. Whether nonprofit organization can supply services with higher quality or not would be depended on their staff’s capability, therefore, valuing and training human resources are the most important issues for nonprofit organization. Since the capability of nonprofit organization’s staffs are influenced by a variety of factors which includes financial circumstances, shortages of staffs and so forth for worrying about these factors we have mentioned above, threatening staff’s capability within nonprofit organization. This paper is intended to utilize human resource management and the partnership within the third sector as well as government as a foundation, where to fully acknowledge conditions as well as problems toward training staffs within the nonprofit organization. The results are include of how organization value training is influenced by a leadership’s point of view as well as the expectation of each individual, furthermore, the nature of a job, training of new employees, where unclear as well as unequal partnerships with government may also become factors in which may cause severe conditions.