體育行政組織屬於公共組織的一環，包含廣義的非營利組織及狹義的政府行政部門組織。本文係以狹義的中央與地方政府之體育行政組織為探討焦點，分析途徑採用文獻分析法，從我國體育行政組織設立之法律原則，探討不同階段(1911-2010)中央與地方體育行政組織之發展歷程，並分析中央與地方體育行政組織之府際關係(intergovernmental relations)。綜合本文探討結果，顯示我國在地方制度法實施之前，中央體育行政組織扮演政策規劃的角色，地方體育行政組織則負責執行中央的政策，但在地方制度法實施後，地方體育行政組織的自主性雖逐漸提升，但在地方資源有限的條件下，需依賴中央體育行政組織的資源挹注，故需配合中央政策。不過在民主化過程中，經由中央與地方的互動過程而產生協力作用，進而逐漸形成較為平等的伙伴關係。
Sports administrative unit is part and parcel of the public organization, which includes non-profit organizations in a broader sense, and government agencies in a more restricted view. This article focuses on the more restricted sense of sports administrative unit from a central government and local government perspective. Through literature review, the course of development in terms of legalization of national sports administration at different phases (1911-2010) is analyzed and discussed, as well as on the intergovernmental relations between central and local governments. Based on the results of literature review, it is clear that prior to the enactment of the Local Government Act, central sports administrative unit plays a major role in policy planning, and local sports administrative units are responsible for implementing central unit’s stipulated policies. After the introduction of the Local Government Act, local governments have more autonomy in running sports affairs. Nevertheless, with limited resources, these local governments need the subsidies and aids from the central sports administrative unit in order to function properly. With the influence of democratization, synergy fostered between the central and local governments have indeed given their interaction a fresh, positive effect, rendering both to a fairly even level.
