本研究在地方政府與第三部門的契約委外關係下進行探討，針對契約委外的發展過程中地方政府的契約管理者所需具備之管理能力、第三部門的契約執行者所需具備之執行能力，以及地方政府對第三部門的契約考核進行分析，藉以瞭解地方政府與第三部門之間的關聯性。 本研究採用文獻分析與深度訪談的方式蒐集研究資料，與研究對象－桃園縣政府、怡仁愛心基金會與伊甸社會福利基金會進行半結構式的訪談。在地方政府的契約管理層面，探討地方政府契約委外的發展過程，並觀察地方政府在各階段應具備的契約管理能力，以及其對契約管理的相關訓練。在第三部門的契約執行層面，討論契約的資訊來源、組織的財力與人力資源、組織的使命價值，以及委外對第三部門的影響，如契約的拘束力、第三部門的組織轉型等。而地方政府對第三部門的契約考核層面，分別從法律問責、政治問責與專業問責進行分析，並說明考核之影響，以此結果作為未來續約決策的參考資料。 在既有文獻與實證訪談之印證下，本文於結論摘述分析要點，且就契約管理能力、契約執行能力與地方政府和第三部門之關係提出建議。此外，本文亦提出研究限制與未來可能研究發展之方向，希望本研究能作為後續相關研究的基礎。 This is a study on contracting out between local government and the third sector. The development process in contracting out, it focus on the manager’s contract man-agement capabilities, the executor’s contract implementation capacities, and local government assesses the contract achievement of the third sector. This article inter-viewed Taoyuan County Government and two NPOs. The level of local government’s contract management, the contract management capabilities in development process the contracting out and the related training for contract management capabilities are discussed. For the level of the third sector’s contract implementation capacities, it ex-plored sources of information of contract, NPO’s financial resources, human resource and mission. In this level also explored the influence of contracting out for the third sector. The level of local government assesses the contract achievement of the third sector, analysis of contract achievement from “law accountability”, “political ac-countability” and “professional accountability”. In addition, take this study the out-come as the reference of policy decisions in the future. In conclusion, the key findings and research limitations are reviewed, suggestions of contracting out between local government and the third sector are proposed for future research.
