在台湾公共艺术发展过程中,实际执行部门包括主管机关、主办机关、策划及创作者。其中主管机关的任务在于行政立法,以及实际执行面关于法令程序的审议;主办机关为实际公共艺术设置之主体单位,负责从预算编列到控管公共艺术计划执行完成;策划及创作者则实际负责创作、制作及整体公共艺术计划之执行。在依法执行的公共艺术计划中,非营利组织并不一定能直接参与,但台湾推动公共艺术二十余年来, In the process of the development of public art in Taiwan, the actual executive departments include the competent authorities, organizers, planners and creators. Among them, the task of the competent authority lies in the administrative legislation and the actual implementation of the review of the statutory procedures; the host organ is the main unit set up for the actual public art and is responsible for the completion of the execution of the public art plan from budget preparation to control of public art; Creation, production and implementation of the overall public art project. Non-profit organizations may not be able to participate directly in the law-enforcement public arts programs. However, more than 20 years after Taiwan promoted public art,