本研究主要擬探討現今政府委託經營之實務，及其運作上面臨之限制或困境等。政府將經營權委託予教會組織，並針對委託經營制定相關法規，而受委託組織接受法規的約束並經營以追求獲利。但相較於教會組織追求彈性的管理與開放的態度，政府部門似乎以限制及約束為多，開放及彈性尚須視主事者之態度及觀念為關鍵，因此雖然政策的方向是釋出空間與經營權，但仍屬受約制的空間與經營權。
非營利組織由於非營利的本質與追求行銷的手法，往往影響到經營上的定調與方向，並與政府產生經營理念上的落差。政府追求獲利與非營利組織文化事業追求使命的精神，如何在公辦民營的歷程尋得一個平衡點，並以提升品質及永續經營作為經營的目標，將是未來政府與非營利組織的共同難題。
This study was investigated current restrictions or the difficulties on the practice of the operation by government commissioned organizations. The Government will commission the operation concessions to church organizations to focus on making related regulations, and they will pursuit the profit under the restrictions to manage the commissioned organizations. Though the government seems restrict much than church organization on the elasticity and the open attitude that the way of policy is to release the space and the operation concessions, in the fact, the organizations are still under the government restriction.
The nature and the marketing tactics of non-profit organizations often affect the tone and the direction on business, and the gap with the government on generating business ideas. How to find the balance between that governments pursue profit and non-profit organizations to pursue the mission of spiritual culture and to enhance the quality and continuity as a business goal will be the common problem to them.
