社會福利業務委託社福機構辦理，是當前各地方政府輸送服務的主要模式，透過簽訂委託契約，與民間社會福利機構共同合作，其中「委託契約」是公、私合作的重要媒介。本研究聚焦於社福機構承接政府委託提供服務輸送的內、外部因素，及委託契約對機構管理之影響，希冀本研究能提供給嘉義縣轄內社福機構在制定發展策略的重要參考依據，以利建構出符合在地化管理與運作模式。本研究採用質性研究，以訪談來蒐集資料，探討社會福利機構承接政府委託契約方案之內部與外部因素，以及承接委託契約對於組織宗旨使命、人力資源管理、財務管理及運作之影響與挑戰。 研究結果顯示，影響社會福利機構承接政府委託契約方案的外部因素包括: (1)認同政府的社會福利政策；(2)專業性機構少且無競爭者。內部因素為(1)取得機構所需資源；(2)機構能量是否能勝任；(3)看見個案需求。委託契約對於社福機構管理之挑戰:(1)高度資源依賴情形；(2)宗旨與使命的調整；(3)機構自主性被限縮；(4)機構社會聲譽提升。社會福利機構在契約拘束下的因應是(1)會計核銷流程未有明確統一規定且流程繁瑣以及；(2)績效評鑑指標無法真實呈現服務績效。 本研究建議，政府部門應該:(1)重視契約關係的行政協助，落實友善夥伴關係；(2)建立透明、統一、明確的核銷作業流程。(3)設計多層面、整合性的評鑑指標。社福機構可以：(1)整合組織人力資源管理策略；(2)建構多元化財務結構，降低對單一資源依賴；(3)改善服務方案管理策略，朝向長期性規劃。 Social welfare programs are entrusted to social welfare institutions, which is the major model of service delivery by local governments. By signing government contracts, they cooperate with private welfare institutions. Among them, ”government contracts” are an important medium for public-private cooperation. This research focuses on the internal and external factors that social welfare organizations undertake to provide services contracted by the government, and the impact of government contracts on organizational management. It is hoped that this research can provide an important reference for social welfare organizations in Chiayi County to formulate development strategies and construct a model that adjusts to localized management and operation.This study adopts qualitative research and interviews to collect data to explore the internal and external factors of social welfare organizations undertaking government contracts, as well as the impact and challenges of undertaking contracts on the organization's mission, human resource management, financial management and operation. The research results show that the external factors that influence social welfare institutions to undertake government-entrusted contracts include: (1) recognition of the government's social welfare policies; (2) few professional institutions and no competitors. The internal factors are (1) obtaining the required resources of the organization; (2) whether the organization's energy is competent; (3) seeing the needs of the case. The impact of the entrustment contract on the management of social welfare institutions: (1) High resource dependence; (2) Adjustment of purpose and mission; (3) Restricted agency autonomy; (4) Improved social reputation of the institution. The implementation of government-entrusted contracts poses challenges to social welfare institutions: (1) the accounting verification process is not clearly and uniformly stipulated and the process is cumbersome; (2) performance evaluation indicators cannot truly present service performance. This study suggests that the public sector should: (1) attach importance to the administrative assistance of contractual relationships and implement friendly partnership; (2) establish a transparent, unified and clear verification process. (3) Design multi-level and integrated evaluation indicators. Social welfare organizations can: (1) integrate organizational human resource management strategies; (2) build a diversified financial structure to reduce dependence on a single resource; (3) improve service program management strategies toward long-term planning.
