隨著政府解嚴（民76）及社會福利思潮的演進，台灣非營利組織迅速蓬勃，發展至今不僅型態多元、而且種類龐雜，然而在法治層面上的規範及專責管理機制，仍然未臻完善，因此近年來第三部門領域逐漸受到政府及學術界的重視及討論。 政府捐助設立財團法人基金會組織由來已久，從中央到地方層級都有，這類特殊性的第三部門組織，帶著濃厚的官方色彩，不僅係由政府捐助大部分基金設立，而且長期接受公部門經費支援，然而因其組織屬性模稜、定位不明，近年來多招批評。 民國74年3月，省政府公佈「台灣省加強文化建設重要措施」，規定縣市成立「財團法人文化基金會」，以中央、地方、民間三對等原則募集基金成立，其歷史任務與用意係以基金孳息來彌補地方文化資源之不足。時過境遷，在歷經二十年的發展之後，其組織任務、運作及發展有重新被探討的需要。 本研究以「公設財團法人」其中的「縣市文化基金會」為研究對象，運用文獻探討來分析「縣市文化基金會」的組織屬性及其定位，並透過電話訪查、問卷調查及半結構式質性訪談，了解台灣省二十一個縣市文化基金會的概況、功能、運作情形，以及它與縣市政府之間關係，發現其共同性與差異性，並就研究發現提出具體參考建議。 Nowadays, the non-profit organization in Taiwan promptly developed. It not only performs in diverse forms but also varies in complicated ways. However, the norms and the mechanism of the responsibility for management on the legal terms still need to be improved. In the beginning of the democratic movement in Taiwan, there were government-organized NGOs established either by the central government or the local ones. Those peculiar third-section organizations have strong official status. Most of them not only are founded from government but also accept financial supports from the official departments for a long time. Nevertheless, due to its attribute of ambiguity and its undefined orientation, it leads to much criticism. On March 1985, the province government issued “the measures of Taiwan Province strengthening the important cultures “, regulating every county and city to establish a “cultural foundation” by the principle of the three reciprocation (the central and the local government and the civics) to raise founds. The historical mission and purpose of the NGO aimed to make up the shortage in local cultural resources by earning interest from the banks. As time goes by, through a two-decade development, the mission, operation and development of the organization needed to be discussed and reviewed. This research took “the cultural foundation of the county/city government” and “the government organized NGO” as the study subject. In addition, we analyze the attribute and orientation of “the cultural foundation of the county /city government” by using literature and historical researches. Through the telephone interview, questionnaire and the semi-constructional qualitative interview, the research found out the situation, function and the operation condition of the 21 cultural foundations of the county/city governments as well as the relationship between them and the county/city governments. It also discovers the common and difference from the relationship aforesaid and proposes concrete suggestions from the outcome of this research.
