企業參與公益的趨勢由傳統單純地捐款，發展到將公益參與與企業經營策略 結合，改變了過去企業與非營利組織單純的贊助與受助的互動關係；企業進一步地將公益參與的社會目的與企業營運的商業目的在策略上結合。相對而言，非營利組織在長期缺乏資源的挹注下，如能獲得企業穩定且長期的承諾與參與，將有助於紓緩資源籌措的困境。企業與非營利組織在選擇合作過程中，其評估的指標為何？而當非營利組織與企業合作結盟後，影響其發展合作關係的重要因素又有那些？在不同發展階段的非營利組織與企業的合作是否也展現了不同型態的夥伴關係？非營利組織與企業是否真能形成權力、義務相稱的夥伴關係？一個長期的合作關係，對互動的雙方產生了那些預期與非預期的效益或影響？因此本研究選定了金融機構與非營利組織長達十一年的合作活動--「花旗聯合勸募」活動，透過個案研究法，以文獻探討、次級資料分析與深度訪談等資料收集與分析，試圖對以上的問題整理出答案或樣貌。 本研究以理論探討與實務資料的分析，分別就二個層次來探討長期合作的個 案活動中的夥伴關係：第一個層次是了解非營利組織的發展階段以及企業在公益參與的理念下，不同階段所展現的不同夥伴關係；同時引用學者Austin(2000)經實務驗證所提出的夥伴關係建構觀點，檢核本個案中不同階段的合作關係；並以合作結盟的驅動力為「長」、合作結盟的促進因素為「寬」、合作結盟的價值建構為「高」，嘗試將不同階段的合作關係予以具體的表現，透過了「長」、「寬」、「高」三構面的要素滿足程度予立體圖示化。由立體推疊的圖示看出，不同階段中互動雙方所展現出一連串的動態過程。第二個層次則是將抽象思維的行銷策略，透過不同階段的具體行銷組合的執行與成效，瞭解在不同階段中的雙方在個案活動中的投入以及互動雙方的夥伴關係之具體體現。 經過本研究的資料整理與探究的過程中確實發現：合作結盟的趨動力、合作 結盟的促進因素與雙方價值的建構與滿足，乃是夥伴關係中重要的三大構面且互為影響。而本個案的行銷類型可說是融合、運用服務行銷、理念行銷及組織行銷等特質。不同階段雖採行了不同的行銷組合，本個案活動的重要行銷策略可歸納為：以名人代言法引起關注並增加公眾信心、以贈品策略引發動機、以利他主義與資源有效運用的行銷理念支撐行銷組合、以行銷研究與捐款者調查成為擬定策略的基礎。 而對於這樣長達十一年以上的合作夥伴關係的效益包括了：對企業帶來了良 好的社會形象建立、創造企業員工與客戶對公益活動的的參與及擁有感、落實企業對公益活動的影響；以及隨著非營利組織的成熟與能力提昇，企業也透過公益夥伴的投入拓展了與在潛在顧客的接觸、贏得在不同於商業報導的管道上露出及透過公益夥伴所聯結的名人資源等，對其社會資本的累積有所助益。而對非營利組織則帶了增加實踐使命的資源、為非營利組織帶來組織能力的營造、增強組織的知名度與信譽、開拓潛在捐款人等具體且符合期待的影響；而當非營利組織與特定企業的行銷成為典範，對非營利組織而言相對地會帶來一些開拓障礙。因此非營利組織，應隨著成功典範的建立過程中，將企業引進的專業知能內化轉變為非營利組織能力的營造，以避免對單一財務來源的過度依賴。 / The trend for the participation of corporations in philanthropy has evolved from the traditional and simpler monetary donations to the actual integration of philanthropic involvement into the operation strategy of companies. This has transformed the old grant maker-grant recipient relationship between companies and nonprofit organizations (NPOs) in the sense that now, companies combine social purpose with business operation strategies in the course of their philanthropic involvement. Conversely, the long-standing lack of resources of NPOs due to shifts in funding can be overcome if these organizations are able to secure a stable, long-term commitment of support from companies. But what should be evaluation criteria for companies and NPOs engaged in the process of identify a potential partnership? And once both parties form an alliance, what are the important factors that will influence the development of this cooperative relationship? In the course of an evolving relationship between a company and a NPO, will there be different cooperation models? Is it possible for a company and a NPO to develop a cooperative relationship that is equal in terms of authority and responsibility? What kind of expected or unexpected results or impacts a long-term cooperative relationship will produce? This research has chosen to examine a partnership between a financial institution and a NPO that stretches over eleven years: the Citibank-United Way Taiwan campaign. In order to answer the above mentioned questions, the case research method was used to collect and analyze data, and a review of literature, an analysis of secondary material and in-depth interviews were also carried out. By examining relevant theory and analyzing concrete data, this research looks at the partnership that emerged from a long-term cooperative campaign from two levels. The first level consists of understanding the partnership models that arose through the various stages of cooperation between an NPO undergoing different development phases and a company with a vision for philanthropic involvement. At the same time, the research will use the partnership building framework of Austin (2000) to examine the partnership models at the different stages in the case. By characterizing the drive for a cooperative alliance as “long-term,” the facilitating factors contributing to the cooperative alliance as ‘broad,” and the creation of value by this alliance as ‘high,” we can attempt to concretely represent the partnership models at various stages. The characteristics of ‘long-term,” ‘broad,” and “high” can provide a three dimensional diagram, which shows that across different stages of interaction, the two parties will display a series of dynamic processes. The second level will examine the abstract concept of marketing strategies through the implementation and results of concrete marketing combinations at various stages of the case. This will allow us to understand the input of each partner and the concrete performance of the partnership. Following data gathering and analysis, this research has found that the drive, the facilitating factors, as well as the creation and satisfaction of values shared by both parties in the cooperative alliance are the three most important aspects of a partnership, which also mutually influence one another. It can be said that this case uses a type of marketing that integrates and uses service marketing, idea marketing and organizational marketing. Although different marketing combinations are used at different stages of the case, the important marketing strategy of this case can be summed up as: attract attention through celebrity endorsement, increase public confidence, create incentives (for giving) by the use of a “giveaway” strategy, support this marketing combination by upholding the principles of care for others and efficient use of resources, as well as use marketing research and donor surveys as a base to develop the strategy. The benefits of this partnership, which has lasted over eleven years, include: enhance the social image of the company, create among company employees and customers a feeling of involvement and ownership towards philanthropic activities, as well as help the company achieve a visible impact through its philanthropic activities. Thanks to the increasing maturity of NPOs and their growing capacities, companies can reach out to potential customers through the involvement with a NPO partner, they can benefit from reports in media channels other than those in the business field, and they can accumulate social resources through the linkage by NPOs of famous people. For NPOs, these partnerships can bring more resources to fulfill their mission, they can develop their organizational capacities, they can increase their visibility and trustworthiness, and they can also explore new potential donors. However, when the marketing carried out by a NPO in partnership with a specific company becomes a model, this creates certain development obstacles for the NPO. Hence, during the process of establishing a successful model, NPOs must internalize the professional know-how brought by the company so that it becomes a base for the NPO’s own capacity building, and thus avoid that the organization become too dependent on a single source of funding.