目前我國許多公共服務的輸送都已經引進非營利組織的力量，以協助公部門提供多元公共服務。理論上，型塑理想協力關係的要素，包含「對等」、「共同目標」、「信任」等多項要素，但在實務運作上卻常出現對協力要件的認知不同而產生衝突與摩擦的情形。因此，本文透過深入訪談來瞭解台北、新北、台中、台南、高雄和台東六縣市和十一家非營利組織對協力的認知，除描繪我國地方政府與非營利組織協力的概貌外，並探討雙方在協力時所面臨的問題，進而尋求降低協力落差的方法。研究結果發現，造成地方政府與非營利組織協力落差的影響因素有三：一是協力動機影響公部門內部的組織文化與結構；二是「委託」的協力型態影響雙方對「對等」和「互信」關係的認知；三是「組織類型」和「業務性質」是影響協力型態與關係的重要因素。基於此，為了降低協力落差，作者嘗試提出：（一）簡化協力過程的官僚程序，唯有跳脫官僚體制的框架，將委託者視為夥伴，才能建構正向協力循環；（二）破除官僚組織文化，建立有效的溝通管道；（三）非營利組織本身也需強化人才培育與募款能力，才能增強自主性，並提升協力的對等地位三項解決途徑。

Nowadays, non-profit organizations have become a major force in helping the public sector carrying out various public services. Theoretically, an ideal collaborative relationship includes equality, mutual goals, trust, etc. However, in daily practice, conflicts occur due to cognitive differences in factors related with collaboration. Therefore, this study looks into the cognitive differences among six cities, including Taipei, New Taipei, Taichung, Tainan, Kaohsiung and Taitung, and eleven non-profit organizations to outline the nature of the collaboration between local governments and non-profit organizations. The purpose of this research is to discuss the issues such collaboration faces, and the means to mitigate such differences. The study finds three main reasons driving the collaboration gap between local governments and non-profit organizations: (1) the purpose of the collaboration affects the internal culture and structure within public agencies; (2) “out-sourcing” affects the mutual understanding between equality and mutual trust; (3) “type of organization” and “type of business activity” are the most important factors affecting collaborative relationships. Therefore, to mitigate the gap in collaborative relationships, this research seeks to introduce the following three paths: (1) simplify the bureaucratic process within the partnership – only by thinking outside the box and regarding out-sourcers as partners can a positive partnership cycle be constructed; (2) break the culture of bureaucracy to establish an effective communication channel; (3) non-profit organizations must strengthen the ability to raise talent and funding for selfempowerment and enhancing the equal status within the partnership.