危機傳播對當代政府、企業至為重要，連非營利組織也不能置身事外，建國百年的搖滾音樂劇《夢想家》因經費高達2.1億元及招標方式爭議，是少見的藝文危機。此危機事件中的主體有二：文建會及製作單位表演工作坊，然而兩方在面對危機的態度截然不同，本研究以內容分析法探討在《夢想家》事件中，危機主體的回應策略與媒體效能；本研究主要發現有：1.此危機事件中，文建會以「否認」為主要策略；表演工作坊則以「不回應」、「降低危機衝擊性」為策略；2.由於危機資訊複雜又有兩個主體，兩者採取不同的反應策略，致使媒體報導資訊不平衡，文建會成為主要攻擊對象；3.此危機事件發生適逢總統大選，媒體報導以政治人物為消息來源的比例不低，也使事件從文化爭議演變成政治鬥爭，文建會主委最後下台。4.媒體記者對危機主體的回應策略並不滿意，尤其對於表演工作坊選擇總監消失、不回應的策略給予極負面評價。 The Dearmers Musicals was performed for 100 anuversity national birthday in 2011. It became controversial event dou to the expenditure much more than regular cast. This crisis management was worthy to analyze because there were tow organizations invovled the crisis. How did they respone? Besed on rhetorical perspective, this study employed the framework of Benoit (1997) image restoration strategies and Media effectivness proposed by Wu, Yi-chen (2011) to analyze the crisis response strategies of the tow organizations: Council for Cultural Affairs and Performance Workshop. This study found Council for Cultural Affairs adopted denial to manage the crisis, however, the key man of Performance Workshop disappeared and expressed no response for any criticism. It cause information unbalance for media coverage, therefore, Council for Cultural Affairs became a attacking target. This event ,which happened in 2012 presidential elections, became so complicated and casued the minister of Council for Cultural Affairs resignation.