依據我國國防報告書指出，國防部近年基於我國「國防法」之立法精神，結合行政院「擴大內需」與「激勵市場」之政策指導，逐步推展各項「國防資源釋商」規劃及相關作為，藉以將國防資源挹注國內市場，提升我國科技及工業水準。 依現階段我國國防資源釋商規劃，除了增加國防預算投注國內金額比例，期達成有效提高民間參與國防建設之意願與能力，促進國家產業及經發展等目的，並且逐步落實一般性軍需全部向國內採購，現有武器裝備之非核心維持能量，亦逐步規劃釋出民間承接；新武器裝備需求，民間能自製者，則不向外採購，軍方得不建立能量；運用「減少軍中自辦業務」、「降低國外採購金額」及「擴大釋商預算規模」等3原則，進行國防資源配置調整，以擴大國內釋商規模。 以「國有民營」計畫為例，國防部自民國88年進入實驗規劃階段，並於民國90年11月依「國防法」第22條授權制定完成「國防部科技工業機構委託民間經營管理辦法」，業經行政院召開跨部會會議審核通過，於民國91年3月1日施行，據以加速國有民營個案推動。國防部現已完成軍備局第302經理品生產工廠轉型，成為軍方國有民營成功首例，未來可針對機敏性低且軍民通用性高之國防科技工業機構，逐依執行成效檢討辦理委託民營；本研究旨在探討國防資源釋商政策─國有民營案執行成效，並提出未來策略規劃精進建議。 / The National Defense Report indicates that the MND has been prosecuting various privatization plans of national defense resources. These plans are based on the conception of the National Defense Act and are to cooperate with the Executive Yuan's policy to expand domestic needs and to stimulating market. It also aims to inject capital to the domestic markets and to improve domestic technology levels. MND will reduce military engagement and foreign procurement expenditure to expand privatization budget. The capital injection into domestic market is intended to encourage non-military industries to participate in defense developments and to promote domestic economics. General military necessities will continuously be purchased from domestic supplier and the maintainance of the subordinate military components will be taken over by non-military industries. The future purchase of new weapons and equipment which can be domestically manufactured will be exclusive to non-military suppliers in Taiwan. Take the Government-Owned Company-Operated project (GOCO) for example. MND has initiated the test-run phase of the project since 1999. In November 2001, MND promulgated the draft of “Regulations of the Operation and Management of National Defense Technology Institutions by Private Entities”, according to Article 22 of the National Defense Act. The draft has been reviewed and approved by the Executive Yuan and took effect on March 1 2001 to boost the promotion of GOCO system. MND has completed the privatization of Military Necessity Factory No. 302, which is the first success of GOCO. MND will keep privatizing national defense industry of low confidentiality and high common utilities. This thesis aims to analyse the policy of defense resources privatization, by virtue of the case study of GOCO, and to offer suggestions for policy formulation in the future.