自從2011年《行政法人法》施行後,許多縣市政府開始積極設置地方行政法人。本文採用質性研究方法,以臺南市美術館、高雄市專業文化機構這兩個層級相同、性質與所處環境類似,但推動順遂程度不同的地方行政法人為個案,探討兩者的政策合法化過程,以及分析兩者合法化過程順利程度不同的原因。研究結果發現,臺南的藝文團體對於設置行政法人的反應不如高雄強烈,以及臺南市議會對於行政法人議題的關切度比高雄低,使臺南市美術館行政法人的政策合法化過程,比高雄專業文化機構順利。然而,正因臺南的藝文界、議會在南美館政策合法化過程中的參與度較低,當南美館董事會成立後,外界才發現諸多問題,並引發反彈。最後,本文建議地方政府推動設置地方行政法人時,應將規劃與決策的過程透明化,並建立公共參與的機制,才能取得民間團體、議會的信任,以利於政策的合法化與後續執行。 Since the NDPBs Act took effect in 2011, many local governments started to actively establish local NDPBs. Qualitative research methods were adopted in the study for conducting investigation of the process of policy legitimation for the cases, which were Tainan Art Museum (TNAM) and Public Agency of Kaohsiung Cultural Institutes (PAKCI). The cases were in the same administration level, and they had similar characteristics and were located in similar environments. The extents of smoothness in their promotion processes were quite different, and the causes for the difference were also analyzed. The research results indicated that the art and culture groups in Tainan did not have strong reaction towards the establishment of NDPBs as the art and culture groups in Kaohsiung did, and the concern of Tainan City Council for the issue of NDPB was lower than the concern of Kaohsiung City Council. Both of the reasons together made the process of policy legitimation for TNAM smoother than the one for PAKCI. However, it was just because the art and culture groups and city council in Tainan had a low level of participation in the process of policy legitimation for TNAM, the general public could find so many problems and started to oppose TNAM after its board of directors was established. Finally, it was suggested that the processes of planningand deciding shall be transparent with the mechanism of public participation when local governments promote the establishment of local NDPBs in order to gain the trust of civil groups and local councils, which may facilitate policy legitimation and following implementation.