本研究依據「價值鏈模式」（value chain model）的理論觀點，探討非營利組 織為達成創造核心價值（使命）的目的，而在特定的重點策略環節所展開的管理作 為，並依序展開：短中長期的專案規劃以及各方的資源連結整合，最終產出服務績 效等一連串的價值創造歷程，這其間就包括：「使命策略」、「專案規劃」、「資 源連結」與「服務績效」等四個變項。本研究是以教育部辦理臺灣地區文教類型之 非營利組織（基金會、學會、協會等）年會399位參與者為對象，進行便利抽樣調 查，回收有效問卷為102份（有效回收率為25.56%），並以SPSS 22統計軟體對上 述四個變項，分別進行關聯性、中介效果與調節效果等分析。本研究結果發現：非 營利組織的「使命策略」對於「服務績效」有正向影響；「使命策略」對於「專案 規劃」有正向影響；「專案規劃」對於「服務績效」有正向影響；「專案規劃」在 「使命策略」與「服務績效」之間具有部分中介效果；而「資源連結」在「專案規 劃」與「服務績效」之間具有調節效果（資源連結度高者，對專案規劃與服務績效 之間的調節效果，較資源連結度低者來得顯著）。本研究依據結果提供具體的結論 與建議，除了檢視非營利組織導入現代化管理的程度外，冀望成為非營利組織在制 定發展策略的重要參考依據，以利建構出較為完整的經營評價模式。

Based on the theoretical perspective of “value chain model”, this study explores the management practices of NPOs in order to achieve the goal of creating core values (mission) Short-term and long-term project planning and a series of value creation processes such as resource integration and final output service performance of all parties, including “mission strategy”, “project planning”, “resource link” and “service performance” Other four variables. In this study, 399 participants at the annual meeting of the non-profit organizations (foundations, societies, associations, etc.) that are subject to education and education of the Ministry of Education of the People’s Republic of China were subject to a sample survey for convenience. 102 valid questionnaires were returned (effective recovery rate was 25.56%), And SPSS 22 statistical software for the above four variables, respectively, relevance, mediation and regulatory effects analysis. The findings of this study show that NPO’s “mission strategy” has a positive effect on “service performance”; “mission strategy” has a positive effect on “project planning”; and “project planning” has a positive effect on “service performance”; “Project Planning” has a partial mediation effect between “Mission Strategy” and “Service Performance”; “Resource Linkage” has a regulatory effect between “Project Planning” and “Service Performance” (In high resource linkages, The effect of adjustment between project planning and service performance is more significant than that of low resource linkages). Based on the results, this study provides concrete conclusions and suggestions. Apart from examining the extent to which non-profit organizations have been introduced into modern management, they hope to become an important reference for non-profit organizations in formulating development strategies in order to build a more complete evaluation model for their operations.