運動治理的概念逐漸普及，不僅是一個組織營運之依循標準，更強調公民參與，以及跨組織間的互動。組織若能良善治理，則可獲得更多資源，也得以永續經營。國外已有專責運動治理相關機構，也有訂定運動治理準則。然而，我國在運動治理的理論與實務仍有待建構。爰此，本研究以第三方視角，目的為建構「臺灣非營利體育運動組織治理準則」並驗證之。先使用內容分析法建構準則內容，經過二回修正的德爾菲法彙整專家意見達一致性後，編製成「臺灣非營利體育運動組織治理準則」與自評問卷，再以問卷調查驗證該準則，並以訪談法深入探究我國非營利體育運動組織之治理內涵。
本研究建構之「臺灣非營利運動組織治理準則」共包含7大構面，分別為願景、使命與策略；結構、規範與民主程序；能力、誠信及道德標準；責信、透明度及控制﹔公平與發展﹔運動員涉入、參與以及照顧、維持自主權並和政府保持和諧的關係。問卷調查部分，本研究回收30個協會共56份問卷，結果反映各協會在「教育訓練」與「運動員教育及職涯管理」等二項表現較弱，且協會治理受到「錢」與「人」之影響甚深。治理內涵部分，我國非營利體育運動組織主要利益關係人為政府及運動員，經費主要仰賴政府補助以及理事會自籌與企業贊助；而協會的競技成績表現，則會影響其在國際總會的地位。另外，我國運動治理受到法規環境與制度之阻礙，且體育署評鑑非營利體育運動組織的指標多以競技取向，忽略全民運動的推展。建議政府單位可以參考本研究建構之準則調整補助的標準，給予非營利體育運動組織更多元的發展機會；也建議各非營利體育運動組織協會朝向社會企業之經營模式，提高自籌經費的比例，減少過度依賴體育署的資源，提升自主性。在學術研究部分，建議後續研究可參考本研究建立之準則做為研究工具，並以本研究做為後續研究之基礎，繼續深入探究我國運動治理之議題。

The concept of sport governance has received more and more attentions these days. However, the theory and practice of sport governance are still short in Taiwan. Therefore, the purpose of this study was to construct and verify a “Good governance principle for non-profit sport organzations in Taiwan” as a third-party perspective. Content analysis and Modified Delphi method were used to aggregate the expert advices. Then, researcher used self-assessment questionnaire to investigate how the non-profit organization works according to the criterias of the principle. Furthermore, indepth interview was used to deepen the result of this study and to analysis the connotation of sport governance in Taiwan.
This principle contains seven facets which are “vision, mission and strategy”, “structure, norms and democratic procedures”, “ability, integrity and ethical standards”, “accountability, transparency and control”, “fairness and development”, “athlete involvement, participation and care”, and “maintainance of autonomy and the balance relationship with government.” 56 questionnaires from 30 organizations were collected and the result showed that the organizationsn performed worse at the "education and training" and "education and athlete career management." The main stakeholder were government and athletes. The organizations were funded mainly from government and corporate sponsorship raised by the board. The athletic performance affects the position of organization in international federation. In addition, the regulatory environment and institutions are two main aspect impacting the sport governance. It is recommended that government adjust subsidy principle refer to this study and give more diverse development opportunities to the non-profit organizations. Also, it is suggested that non-profit sport organization work as social enterprise to increase the proportion of self-financing, and improve the autonomy. Further studies can futher explore the issue of sport governance in Taiwan base on this study.

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