一個國家要達成「善治」（good governance）的目標，應有良善的制度配合運作，政府的責任就是有效的治理，文化傳承與社會改革均是政府有效治理必須重視的，以歷史發展而言，現今節慶活動已被視為觀光及行銷發展策略，亦是許多國家藉以發揚或保存民俗文化、藝術及相關的重要人文資源。當前多數節慶活動已結合觀光發展，亦是成長最快速的觀光型態與趨勢。據多項研究顯示，台灣燈會不僅能為當地帶來實質的經濟效益，更具有國際行銷之功能。以分佈式領導而言，已逐漸成為時代趨勢，領導已從獨裁趨向平等。本文根據文獻與理論探究此次主辦單位的領導內涵所得成效及其影響。分析與建議分佈式領導在其非營利組織經營運作上之方向與做法。並針對此次主辦單位舉辦台灣燈會之經驗，依據SWOT分析法進行瞭解主辦單位舉辦此次燈會之運作模式，分析結論及研究發現，或可供相關機關及其他組織做為日後辦理類似活動之參考與借鏡。 For a nation to accomplish the goal of good governance, it should have a good system to operate with. A government’s responsibility is to govern efficiently and cultural inheritance and social reform are what a government needs to pay attention to in order to govern efficiently. In terms of history, festive activities nowadays are treated as the development strategies for tourism and marketing. They are also important cultural resources many nations depend on in order to promote or preserve folk culture and art etc. In present, many festive activities are combined with tourism. It is the fastest growing tourism type and trend. Many researches show that in addition to bringing substantial economic benefits, Taiwan Lantern Festival shows international marketing ability. In terms of distributed leadership, it has become the trend of the time for which leadership has moved from dictatorship to equal. Based on relative literature and theory, the effectiveness and effects obtained by the leadership content of the organizer were discussed in the research. The direction and method of using distributed leadership in NPO management were analyzed and suggested. For the organizer’s experience of holding the Taiwan Lantern Festival this time, the operation mode of the Lantern Festival was understood using the SWOT analysis. The analysis conclusion and research findings can be provided to relative institutes or organizations as references and sources for holding similar activities in the future.