近年來，政府在扮演社會福利供給的角色上不斷退卻，政府與志願及社區部門建立夥伴關係提供公共服務，已是臺灣服務輸送模式的主流，社區照顧關懷據點政策的推動更是此一風潮最具體的實踐之一。本研究的基本論點是，合夥關係是雙方互動的結果，政府部門或制度設計的因素，同樣有可能對受託組織造成服務供給上的成本，增加社會服務契約失靈的可能。基於上述的思考脈絡，本研究以2010年（原）臺南市政府辦理社區照顧關懷據點服務績效考核中的50個據點作為研究母體，設計公私合夥關係問卷進行施測，並透過面訪23位據點負責人，來探究受託單位如何看待公部門與其在服務輸送上合夥關係的良窳。本研究具體貢獻包括：一、如實呈現受託組織對社區據點合夥成效上的認知，並發現照顧服務管理中心溝通的方式、人員的更迭、評鑑的方法是造成社區據點服務輸送成本的重要問題；二、釐清公私合夥問題的本質，以更全觀的角度檢視政府與受託組織在服務輸送的關係。

In an age of fiscal constraints and citizens’ growing demands, contracting-out and public-private partnership (PPP) have been seen as one of the best strategies to cope with the challenges. Hence, the collaborative mechanism such as welfare mix in service delivery recently has become a popular theme in public administration and social policy and effective partnership is important for service provision. However, most scholars stand upon the viewpoint of “government-centred” to discuss how to reduce the cost by monitoring the firm or voluntary and community sector (VCS), entirely neglect the possibility that government is trouble maker for partnership failure. This paper attempts to answer that how transaction cost posed by government might lead to the service failure by investigating the community care station in Tainan city. In regard to methodology, 23 community care stations sampled to represent all stations in Tainan and both questionnaire and in-deep interview are applied to collection data. The finding indicates that oneway communication between the government and station, government staff turnover, and the annual assessment for stations are main factors to impact on the effectiveness of the community care station. Thus, in order to reach the goal of effective PPP in service delivery, it can be argued that the transaction cost posed by the government and by the firm should pay equal attention to evaluate and manage well.