本研究主要目的在探究彰化縣育民非營利幼兒園的核心價值實踐歷程,分別以政策推動者(公部門)協會理事長(私部門)、實施者(園長、老師)與服務接受者(家長)及不同參與者(社區)等各方面作分析,透過個案研究,以深度訪談,蒐集相關文件資料來探討非營利幼兒園的核心價值之實踐。共三個面向來依序進行分析:一、非營利幼兒園核心價值概念及環境建構階段;二、非營利幼兒園核心價值實施過程;三、非營利幼兒園實踐核心價值之因素。研究結果如下: 公部門提供了私部門內容為「政策引導-資源提供-業務督導」,經「公私協力」後,由法人協會「理念扎根-溝通協調-整合資源-計畫推動」透過協會的「專業整合」,使育民非營利幼兒園的園長及老師能夠「社區互動」跟國小及社區發展協會彼此之間做到「文化傳承-同村共力-世代共融」,而對幼生落實「平等尊重」,與家長則「認同理念-參與活動-回饋支持」,政府到園考評、檢討改進,讓育民非營利幼兒園得以「幼兒為中心」達成實踐目標「理念實踐-課程設計-在地結合-執行計畫」。 研究者茲將結果歸納成研究結論,並提出具體建議,作為個案學校未來實施建議與參考依據。 The main purpose of this study is to explore the core value practice process of non-profit Preschools in Changhua County. They are the policy promoters (public sector) the president of the association (private departments), implementers (directors, teachers) and service recipients (parents) and various participants (communities)etc. and other aspects of the analysis, through case studies, in-depth interviews, collecting relevant documents to explore the core value of non-profit Preschools . A total of three aspects are analyzed in order: first, the core value concept of non-profit Preschools and the stage of environmental construction; second, the core value implementation process of non-profit Preschools; third, the factors of non-profit Preschools practicing core values. The research results are as follows: The public sector provides private sector content as "Policy Guidance - Resource Provision-Business Steering". After the "Public- Private Partnership", the "Corporate Association Rooted - Communication Coordination- Integrated Resources- Project Promotion" through the Association's "Professional Integration" To enable the directors and teachers of the non-profit-oriented Preschools to "communicate with the community" and the "Small Culture- Community- Community- Generation" and the "Equality of Respect" for the children. And parents, "Identity Ideas- Participation Activities- Feedback Support", the Government's evaluation of the park, review and improvement, so that the non-profit Preschools of Yumin can achieve the "children-centered" practice goals. "Practice Practice- Curriculum Design- Local Integration- Execution painting". The researchers summarized the results into research conclusions and made specific recommendations as a basis for future implementation recommendations and reference.