近年來，伴隨少子女化加劇及公共化教保服務政策持續推展，非營利幼兒園已成為我國學前教育的重要一環。然相較於政策擴散速度，地方政府如何管理與非營利法人之契約關係，以及2019年非營利幼兒園由《政府採購法》轉向行政契約後，地方契約管理模式是否隨之改變，迄今仍缺乏系統性的實證研究。基於此，本研究以新北市非營利幼兒園為場域，運用代理理論與管家理論分析上述問題，並透過10位受訪者之深度訪談，探討地方政府契約管理之現況、制度變遷及其影響。
研究發現，政府雖普遍認知多數非營利法人係基於公益使命投入公共服務，簽約雙方亦不存在明顯目標衝突，但在多層委託代理關係及法人履約能力高度異質性的影響下，地方政府仍以控制、防弊及事前定向作為契約管理核心，顯示管家理論於我國非營利幼兒園治理中的適用性仍具侷限。此外，本研究亦發現服務對象脆弱性、受託者資產專屬性、資源依賴程度及法制環境等系絡因素，將共同形塑契約管理工具的選擇；而行政契約相較於採購契約，制度變革主要集中於受託者篩選及契約文本，對誘因、裁罰及績效管理等工具的影響相對有限。最後，本研究亦發現在我國經驗中，契約管理的複雜性並不體現在前端的簽約層面，而是後端的績效衡量上。
本研究首先勾勒當前新北市政府管理非營利幼兒園之樣貌，接著建議地方政府未來應在維持契約課責的前提下，建立更完善的正式協商機制、強化法人培力與督導制度、發展非金錢誘因及調整績效評估方式，藉此提升非營利幼兒園契約治理效能，以作為各地方持續推展公私協力、公共服務委外之參考。

In recent years, amid Taiwan’s declining birth rate and the continued expansion of publicly funded early childhood education and care (ECEC) policies, nonprofit kindergartens have become an important component of the country’s preschool education system. Despite the rapid expansion of this policy, systematic empirical research remains limited regarding how local governments manage their contractual relationships with nonprofit organizations and whether local contract management practices have changed following the 2019 transition of nonprofit kindergartens from the framework of the Government Procurement Act to administrative contracts. To address these questions, this study examines nonprofit kindergartens in New Taipei City through the theoretical lenses of Agency Theory and Stewardship Theory. Drawing on in-depth interviews with ten participants, it investigates the current practices of local government contract management, institutional changes, and their implications.
The findings reveal that, although the government generally recognizes that most nonprofit organizations engage in public service provision out of a commitment to public-interest missions, and despite the absence of significant goal conflict between the contracting parties, local government contract management remains centered on control, risk prevention, and an ex-ante orientation. This pattern can be attributed to the multilayered principal–agent relationships involved and the substantial heterogeneity in nonprofit organizations’ contract performance capacities, indicating that the applicability of Stewardship Theory to the governance of nonprofit kindergartens in Taiwan remains limited. The study further finds that contextual factors—including the vulnerability of service recipients, contractor asset specificity, the degree of resource dependence, and the legal and regulatory environment—jointly shape the selection of contract management tools. Moreover, compared with the previous procurement-contract regime, the transition to administrative contracts has primarily affected contractor selection and contract design, while exerting relatively limited influence on incentives, sanctions, and performance management. Finally, the Taiwanese experience demonstrates that the complexity of contract management is manifested less in the initial contracting stage than in the subsequent process of performance measurement.
This study first delineates the current practices through which the New Taipei City Government manages nonprofit kindergartens. It further recommends that, while maintaining contractual accountability, local governments establish more robust formal consultation mechanisms, strengthen capacity building and supervisory systems for nonprofit organizations, develop non-monetary incentives, and improve performance evaluation methods. These measures may enhance the effectiveness of contract governance for nonprofit kindergartens and provide practical implications for local governments seeking to advance public–private collaboration and the contracting out of public services.

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