政府采购非营利组织的公共服务不仅涉及政府采购法制规范与非营利组织之间的关系,其问题的本质更在于政府与非营利组织两者之间相互关系如何建构与形塑。因此,本文尝试从政府与非营利组织的关系理论、内涵以及台湾政府采购法制对非营利组织的规范及调查分析,归纳出相关发展历程与实践经验,认为非营利组织需要一部符合公益优先原则、坚持弱势团体的利益与照顾最大化原则的政府采购法,提升非营利组织采购的专业能力,增订政府采购法对非营利组织特许权的授予,放宽或重新界定非营利组织接受政府补助而从事采购行为的规范,落实政府采购法对弱势团体的保障,揭示非营利产品或劳务提供的信息,促进社会健康发展。 Public procurement of government non-profit organizations not only involves the relationship between the legal norms of government procurement and non-profit organizations, but also the essence of the problem lies in how the relationship between the government and non-profit organizations is constructed and shaped. Therefore, this article tries to summarize the relevant development course and practical experience from the theory and connotation of the relationship between the government and non-profit organizations and the norms and investigation of non-profit organizations of the government procurement law in Taiwan, and concludes that non-profit organizations need a policy that is in line with the priority principle , Adhere to the interests of disadvantaged groups and take care of the principle of maximizing the government procurement law to enhance the procurement of nonprofit organizations professional ability to increase the government procurement law granted to nonprofit concessions, relax or redefine nonprofit organizations to accept government subsidies The norms of the purchasing behavior, the guarantee of the disadvantaged groups by the government procurement law, the information provided by the non-profit products or labor services, and the healthy development of the society.