本研究以非營利運動組織-台北縣體育會及政府、企業為對象,深入瞭解非營利組織與政府的關係及結合政府所握有的行政、財務、研究資源做最有效的整合;並探討與企業互動關係,分析企業贊助的動機與意願,進而探討三者間如何運用策略聯盟的方式進行資源整合,再以「供應鍊」模式導入運動組織之「資源整合」,以達到非營利運動組織資源整合之最大綜效,並提出研究結果與建議: 一、為使非營利運動組織永續經營及發展,發揮組織功能,政府宜加強監督,免流於少數人所控制,變成私相授受、圖利私人的工具。 二、非營利組織發展所需經費龐大,籌措不易,需仰賴政府補助及企業贊助;更須有效整合有限資源,並做適當的策略聯盟,達成非營利組織的資源分享真正功用與效益。 Using Taipei County Sports Committee, government, and businesses as research objects, this paper intends to explore in depth the relationship between Non-Profit Organizations and government and to effectively integrate governmental administration, finance, and research resources. It will also discuss the interactions between government and businesses, analyze businesses’ motivation and desire of sponsorship, and further discuss how these three sectors integrate resources, using the method of strategic alliance. Furthermore, it will use the “supply chain” model to infuse NPO into the resource integration of sports organizations to achieve the highest comprehensive result. Research results suggest the following recommendations: 1. In order to keep the non-profit sport organizations’ continuous operation and development and to achieve full organizational functions, government needs to increase the supervision of these organizations to avoid them being controlled by a few people, and thus, become a private tool for profit making. 2. Due to the difficulty of fund raising, government subsidy and business sponsorship of NPO are indispensable. Effective integration of limited resources and appropriate strategic alliance are necessary in order to achieve the genuine function and efficiency of NPO’s resources sharing.