本文爲個案研究，從非營利組織管理觀點，以家扶基金會爲研究 對象，探討臺灣兒童暨家庭扶助基金會（簡稱「家扶基金會」）與政 府合作的服務方案決策過程，議題聚焦在組織的決策考量及其對組織 發展的影響，探究組織與政府在服務契约委託合作之歷程中組織管理 者之決策主要關鍵考量因素，以及決策對組織的發展帶來哪些衝擊或 影響。本研究發現家扶與政府契约委託合作的考量因不同的發展階段 而有不同的合作策略，除考量應建立與當地政府維持良好關係以利在 地推動服務外，運用此合作關係在自立階段將政府資源視爲資源募集 管道之一，在擴展階段逐步建立社會對家扶的認同與塑造形象，並借 力使力推展兒童福利服務。與政府契约委託合作下，不管在組織的資 源獲得、人力運用、專業自主性、市場趨勢化競爭、服務效率、管理 議題以及關係網絡等各方面影響，在家扶強調組織自主盤算下確實呈 現許多對組織正向的影響。當然，在此合作後具多面向影響下一但選 擇終止某些方案合作時，對組織同樣可能造成多面向的衝擊，例如針 對專業的成長，在資訊隨手可得、組織間競相模仿以及政府擁有各項 人物力資源的優勢競爭下，組織更應戰戰兢兢在專業學習與研究發展 上投入更多的能量，以保持組織專業競爭優勢。

As a case study of Taiwan Fund for Children and Families (hereafter as TFCF), and from an NPO (Non-Profit Organization) perspective, this paper elaborates the process of decision making in the cooperation between TFCF and the government. There are three main objectives of this paper. At the outset, this paper emphasizes on the decision-making considerations of an organization and its impact upon the prospective development. Second, this paper focuses on the main key issues arise in the cooperation between an organization and government on a contract basis. Last, but not the least, this paper evaluates the impact of the decisions to the development of organization. This paper finds out that the cooperative strategies between TFCF and the government alter in different developmental stages. In addition to maintaining a good relationship with local government for promoting local services, TFCF should advance its fund-raising activities with the government in its self-reliant stage and then build social recognition for promoting welfare service of children in the developing stage. With the entrusted contract from the government and organizational autonomy, TFCF enriches itself in many aspects such as resource acquisition, human resource management, professional autonomy, service efficiency, market-oriented competition and relationship connection. However, some cooperative programs may be terminated eventually, TFCF may face multiple impacts in many aspects, especially in its own professional development. In the nutshell, under the circumstance of open access to information, imitation of strategies between NPOs and the government’s advantages on both hardware and software, an NPO should place more efforts to invest its professional learning and research development, and to advance its competitiveness.