隨著資源的短缺、政府財政困境的深刻以及民眾需求的增加，政 府部門已經體認到本身能力和資源的有限性，瞭解公共事務的管理或 公共服務的輸送已無法停留在僅由傳統政府單一部門指揮控制的狀 態，而需經由包含民間企業、非營利組織在內的私部門之協力，並建 立資源互動網絡才能有效整合雙方資源，達到共創雙贏之目的。因此， 政府如何透過合理的社會資源管理以滿足民眾，乃成爲一個迫切需要 解決的課題。
基於上述，本文嘗試藉由文獻整理，賦予協力一詞明確的內涵， 探求理想協力的基本構成要素，並透過問卷與訪談來檢視我國台北、 新北、台中、台南、高雄和台東六縣市的非營利組織與地方政府協力 的現況。研究發現，台灣非營利組織與政府協力的特徵與問題如下： 一、協力關係尙處於發展階段，缺乏資訊是主要因素；二、協力動機 多元，獲取經費非唯一考量因素；三、雖非處於對等地位，但在共同 目標的支持下，培養出既互信又尊重的特殊協力關係；四、增加經費 補助與簡化行政作業流程是影響組織參與協力的重要因素。

Faced with resource shortages, financial challenges, and the people’s rising demands, the government has come to the realization that its own capacity and resources are insufficient and inadequate. The management of public affairs or delivery of public services now requires more than the traditional unity of command approach. It has become essential that the government partners with the private sector and NPOs, and establishes an interactive network to facilitate resources integration and to achieve a win-win situation for all parties involved. Therefore, how does the government satisfy the people’s demands through reasonable management of social resources has become a pressing issue.
Accordingly, this paper intends to, through literature review, clearly define the aforementioned “partnership” and explore the elements fundamental to an ideal partnership. In-depth interviews and questionnaires have also been conducted to gain insights into the current status of partnerships between NPOs and local government in Taipei City, New Taipei City, Taichung City, Tainan City, Kaohsiung City, and Taitung City. Research shows that the partnership between the government and NPOs in Taiwan is characterized by the following traits and challenges: firstly, such partnerships are (mostly) still at a development stage, mainly due to the lack of information; secondly, the willingness to form such partnerships is driven by diverse motives, while funding is not the only concern; thirdly, although NPOs are not on an equal footing with the government, a special partnership of mutual trust and respect can still be cultivated as the parties are unified by a common goal; fourthly, the amount of subsidies and the easiness of administrative procedures are key factors affecting NPOs’ willingness to participate in the partnerships.