內政部兒童局自2001年起,輔導地方政府推動社區保母系統實施計畫。截至2010年5月底,全國各直轄市及縣市共設立59個社區保母系統,合計有1萬3801名保母加入接受訓練及訪視輔導。本研究旨在探討政府在托育政策制度,其執行層面上,應秉持何種原則與作為,才能達到「監督-夥伴-輔導」的目的,再從非營利組織所體現的公民社會系絡,來分析社區保母系統所委辦的非營利組織與政府之間的關係以及針對政府與非營利組織合作之課責架構進行初步之探討。藉由選取嘉義縣市的兩個社區保母系統,本研究透過訪談來蒐集資料並且針對政府與非營利組織合作課責架構的前置因素、干預因素、情境因素、反應現象、互動關係、策略及結果等構面進行分析。研究結果顯示非營利組織的組織類型與委辦經驗及所轄範疇大小會影響政府委辦社區保母系統的方式,而不同的委辦方式會影響課責的要求與策略。 Since 2001, the Ministry of the Interior’s Bureau of Children begins promoting community nanny systems at local governments. Until May 2010, 59 community nanny systems has been established nationwide and 13801 nanny received training and visit counseling. This study examines the role of government in partnering with nonprofit organizations in providing child welfare services. To explore the government-nonprofit partnership framework, this study focuses on community nanny systems established and operated in Chiayi City and County. By conducting in-depth interviews, this study collected qualitative data to analyze the determinants, innerving factors, situational factors, response and interaction relations, strategy, and results of the government-nonprofit partnership accountability framework. Research findings show that organizational type, contracting out experience, and service scope affect local governments’ privatization model of community nanny systems that result in different types of accountability requirements and strategies.