台灣表演藝術尚未達到像歐美商業劇場般，可以完全以營利為導向的成熟環境，現代劇團的營運大多採「以戲養戲」的方式，「票房」是劇團最主要收入來源，倘若某個製作獲利不如預期，劇團將立即面臨生存壓力。 為了讓劇團有更好的票房收入及更穩健的營運籌劃，除了藝術層面的投入，經營管理層面的培訓與治理也同等重要；然而，主導藝術的創意人與穩健經營的行政人卻常是用不同思維在處理事情，創意端的天馬行空與行政端的錙銖必較，在面對問題時，非常容易引起爭端與摩擦。 【相聲瓦舍】在20多年的發展歷程中，也歷經各式創意與行政間的爭執、磨合、妥協與認同，本論文企圖在瓦舍茁壯的過程中，找出創意與行政間的「最適平衡點」，並提供給相關表演藝術團隊參考。 / The market scale of Performing Arts in Taiwan that is not yet reaches the level of Europe or America. In Europe and America, the theatre could operate based on their profit concern; On the other hand, the theatres in Taiwan are always struggling on their survival. The main income for theatre in Taiwan is the box office. If the performance didn’t do well in the box office, the theatre would facing the pressure of dismiss. In case to make the better box office and more efficient operation plan in a theatre, we found the management skill and training is the same important as the investment on the artistic development. However, the mind set of creativity team and management team are different, sometimes even they are conflict. This kind of conflict is also happened in Comedians Workshop during the last 2 decades. This paper attempts to find out most appropriate way to balance all the conflicts, adjustment and compromise. Hope we could share our experience as the reference to other theatres.