網際網路的興起與發展，不但改變了人們的生活方式，也為企業帶來無窮的商機，使得許多企業為因應市場及顧客需求紛紛建置企業網站，以達成公司形象宣傳、推銷產品，以及提供顧客服務等目的。企業網站已成為網路世界中企業與顧客溝通及提供服務的重要管道，透過提供品質優於競爭對手的網站是增進公司競爭力的好方法，然而，儘管許多企業已在經營企業網站並了解其重要性，往往卻因對於網路的特性不甚熟悉，導致許多企業網站的可用性仍相當低，除了導覽方式、風格不一致，更缺乏適時的更新與維護。本論文主要在探討當組織企業網站經營不善時，組織將如何面對問題並有效執行網站治理，調整其角色與流程，以支持企業網站管理工作之順利運作。 個案公司為世界工業電腦的領導廠商，多年前即在網路上經營企業網站，然而迄今網站對於業績貢獻之占比尚低。為了因應網際網路近年的蓬勃發展，個案公司之高階主管發起網站專案改革，試圖將網站進行改版，並期盼2015年的網路銷售額可達15%。藉由次級資料收集、深度訪談個案公司與標竿企業主管，以及參與個案公司之網站經營，本論文統整、歸納出個案公司在網站治理中所遭遇的困難與問題，進而提出相關建議，提供個案公司及其他業者在設計、改善、維護網站時之參考。 本論文之發現為：(1)網站治理之核心三要素，其中以角色最為重要；(2)公司高層對網路的認知程度高，影響高階主管對於網站專案的支持，有助於專案順利推動。研究者並於論文最後提出相關建議，供其他業者與研究者參考。

本篇論文研究發生在美國149件購併案，研究期間從2003年至2005年，並藉由Brown and Caylor(2006) 所提供的Gov-score來衡量主併公司及目標公司的公司治理，透過Gov-score探討公司治理層面更廣、所列入評比的公司愈多以及更能反映近代公司治理環境的改變等優勢，藉此研究公司治理與購併綜效、購併溢價及短期宣告效果之間的關係。 本篇論文根據Wang and Xie(2009) 的最小平方法(OLS)迴歸模型進行分析，研究結果顯示，主併公司與目標公司的公司治理差距對於購併綜效及主併公司的宣告效果皆沒有顯著的解釋能力，而主併公司與目標公司的公司治理差距與購併溢價及目標公司的宣告效果呈現顯著的負相關，與Wang and Xie (2009)利用Governance Index進行購併案的研究結果不相符。 本研究將Wang and Xie(2009)的迴歸模型多考慮主併公司及目標公司的公司治理作為解釋變數，研究結果發現，公司治理愈好的主併公司，購併時的宣告效果愈好，與Masulis et al. (2007) 利用Governance Index進行購併案研究的結果一致。因此無論採用Gomper, Ishii, and Metrick (2003)的Governance Index或是採用Brown & Caylor(2006)的Gov-score來衡量主併公司的公司治理，研究結果皆顯示，投資人對於公司治理較好的主併公司所執行購併計劃持較為正面的看法，使得公司治理愈好的主併公司在購併的宣告效果上表現愈好。 本研究藉由更完備的公司治理指數Gov-score來衡量目標公司的公司治理與購併綜效之間的關係。研究結果發現，購併公司治理愈好的目標公司，購併綜價愈佳，此研究結果與游莉芬(2012)發現購併公司治理較好的目標公司，主併公司的長期營運績效資產報酬率上表現較佳(隱含購併之後創造較大的綜效)的研究結論一致。

企業應隨著資訊科技進步，必須跟上資訊科技改變服務策略的趨勢，更要知道如何善用資訊科技，成為自身的優勢，才能在一波波新的科技浪潮中免於被吞噬的命運。 本研究對於資訊治理相關ITIL與ISO/IEC 20000進行相關文獻的探討蒐集，歸納過去研究的重點，並對於ISO於2011年發行新版ISO/IEC 20000:2011驗證，企業或組織面臨版本轉換的考驗做一探討，整理企業應透過哪些步驟修改才能夠符合改版後的ISO/IEC 20000:2011。 研究透過相關文獻與統計資料了解目前ITIL與ISO/IEC 20000的現況與台灣企業目前通過驗證的狀況，對於其版本差異進行分析研究，提出企業轉版規劃建議，並以實際個案公司(證券業)為例，對於如何調整規劃以轉換至2011版本提供一個具體可行方案。 企業從ISO/IEC 20000:2005轉換到ISO/IEC 20000:2011，因為已有舊版導入經驗，所以取得新版驗證不算困難，但是取得ISO/IEC 20000:2011驗證的組織，並非一定能讓資訊服務與業務策略緊密結合，因為ISO/IEC 20000:2011新版條文，對於服務策略部分，並沒有ITIL V3的策略發想、服務組合管理及需求管理等服務策略管理流程要求。 通過 ISO/IEC 20000:2011，必須先建立ITIL V3與ISO/IEC 20000:2011對應的管理流程，再以ISO/IEC 20000:2011為檢核方式作為組織提供資訊服務的能力與效度之驗證，最後參考ITIL V3新增的管理流程及資訊功能，補強ISO/IEC:20000:2011不足之處，才能夠由業務策略出發結合服務流程運用資訊科技提昇組織整體對外競爭力。 由於資訊科技日新月異，建議已經通過ISO/IEC 20000:2011的組織，應隨時關注ITIL版本更新，參考新增的部分強化管理流程，以彌補資訊科技演進快速，管理跟不上腳步的困境；企業不應只以取得 ISO/IEC 20000:2011驗證自滿，對於新資訊科技改變服務流程也應建立管理評估標準，以PDCA的方法論持續改善，達到真正資訊治理的目標。 / It is necessary for corporations to follow the progress of information technology, to catch up with the changing trends service strategies, and to transform the information technology to become their advantages so that they will be saved from the fate of being devoured by the continuous new waves of technology. This research includes providing literature review with respect to information governance targeting on Information Technology Infrastructure Library (ITIL) and ISO/IEC 20000, summarizing previous research works, studying the challenges that the corporations or organizations facing when moving to the new edition of ISO/IEC 20000:2011, and analyzing the steps that the corporations should take in order to be certified under the new edition. This research surveys the current conditions of the certified companies in Taiwan under ITIL and ISO/IEC 20000 based on related literatures and statistical data. The research further analyzes the differences between editions and proposes a moving plan to the new edition. The moving plan is illustrated in a case study in securities industry with a tangible and executable solution of adjustment planning. It is not difficult for corporations to move from ISO/IEC 20000:2005 to ISO/IEC 20000:2011 because of the experiences of introducing prior edition into the organizations. However, for organizations that pass the certification of ISO/IEC 20000:2011, it is not always the case to integrate information services and business model tightly. The problem occurs because there are no specific requirements documented in the new edition regarding service strategy management processes such as strategy generation, service portfolio management, and demand management specified in ITIL V3. In order to be certified by ISO/IEC 20000:2011, the corporations first have to establish corresponding management processes between ITIL V3 and ISO/IEC 20000:2011. Secondly, the corporations have to verify the capability and effectiveness of providing information services within the organizations by using the ISO/IEC 20000:2011 as an auditing tool. Lastly, the corporations have to reinforce the missing part of the ISO/IEC 20000:2011 by considering the newly added management process and information functions in ITIL V3 and integrate service process from business model. Thus can promote competitive strength across the organizations This research suggests that in order to catch up the fast pace of the technology evolution and to manage the situation of falling behind, the certified organizations should pay attention to the updates of ITIL, and consider the new additions to strengthen management processes. The corporations should not be only satisfied on passing the certification of ISO/IEC 20000:2011 but also to establish management evaluation standards for the changing service processes caused by new information technology. The corporations also should keep improving according to the PDCA methodology in order to reach the goal of real IT governance.

每一次開發工業區後的租售策略成敗，涉及政府對每一個企業設廠機會的掌握，使決策者採取恰好的策略，但這不容易。政府為了順利出售土地而採取價格補貼策略，在台南的實踐卻落入困境也需要進一步討論。緣此，本研究運用新制度經濟學的博弈理論觀點，解釋政府對工業區的治理，促進公私合作的條件是什麼？合作需要怎樣改變制度？而檢視各種制度之間的互補與替代關係是重要的。本研究目的，首先，解釋政府需要新的分工及策略，其次，運用博弈理論觀點解釋新策略的發現，再者，運用實證研究解釋企業實踐區位選址的策略，最後，提出政府可發展的新策略及引導企業的制度創新。本研究以台南科技工業區(南科工)為案例，將Hotelling模型延伸為空間博弈的情境，探討企業如何思考進駐南科工的決策？基於探討企業家的決策模式而採取質性研究方法，並且運用量化研究的AHP法，將企業家的決策因素進行權重分析及排序。 本研究的重要結論與發現，首先，政府在工業區治理的分工角色，是建立產業發展的遊戲規則，但它在挑選贏家策略是以高科技產業為目標，使得目標外的企業需求被忽略。其次，政府運用在工業區治理及租售的策略，關注在土地價格補貼策略，而忽略了非價格策略，進而使自身陷入租售困境。同時，政府策略確實會影響企業為了優化營運而選擇進駐南科工，而其中新舊顧客的成功轉換是改變區位的關鍵。再者，企業進駐南科工的選址策略，顯示企業追求規模的優化、運用制度互補來發展新機會、以及尋求產業價值鏈的垂直分工與技術進步，是重要的策略思維。在企業是否改變區位選址的策略與權重分析方面，區外企業維持原址，在於未意識到經濟動機及機會因素下的新利益，也忽略新制度可對應新市場機會。而企業選址進駐區內的策略，主要是經濟動機上十分重視潛在利益，也學會運用認證制度及結合政府資源來改造產品品質及形象。最後，受限於新機會出現的不確定性，區外企業的區位會更鄰近夥伴企業，形成地理群聚下的比較利益。而來自顧客的訂製要求、挑剔與議價，使他們發展良好的交貨承諾與執行能力，為大廠確保生產連續性而取得新訂單，這增強了他們的生存機會。本研究建議，政府可運用工業區制度結合相關認證制度，輔導區外企業成長，協助區內企業建立網際網路交易平台，新的制度安排及交易平台，為區外企業成長形成新的推力，企業更願意改變區位選擇進駐南科工與政府合作。這些新的討論與博弈理論的觀點，對於補充南科工的租售策略具有重要參考價值。

臺東孩子的書屋及水牛書店，分別代表非營利組織及社會企業，作為社會團結經濟組織中的兩種型態，組織當初如何做出型態選擇的決定，在決定後，對於社會問題治理的可行性有何不同，本文運用比較個案研究，發現兩個案選擇組織型態的過程受到組織的先決條件如財務能力、社群連結、歷史因素、領導人等的影響，本文也從組織服務項目如教育、社區服務及財務穩定性進行比較分析，發現非營利組織或社會企業，若擁有足夠的資金及人力，對其社會治理的可行性是肯定的，差別在於獲取資源的難易程度，非營利組織只是單純依賴政府補助，穩定性不高，因此必須取得個人、企業等的捐款，但募款活動宗旨、服務對象、總體形象等都會影響募款成果，因此非營利組織能利用特色回饋方式，如兩天一夜生活體驗活動，創造大眾募款誘因，也能利用企業化創造獨立的資金來源，以減少對於募款的依賴；社會企業雖然也能對外募款、運用政府補助款，但若要以偏向純企業的運作，就得在經營面下功夫，運用創新的營銷手法販售品質良好的產品，社會企業有穩定營收才能確保教育運作。不管組織型態為何，領導者若能建立社會網絡，降低獲取各種資源的成本，對於組織運作勢必有所幫助，針對組織型態的選擇並沒有誰好誰壞的問題，本文只是希望能透過臺東孩子的書屋及水牛書店，進一步比較及分析並提供一個作為特別經營模式策略的參考。 / The Children’s Book House in Taitung as a nonprofit organization and Buffalo Bookstore in Taoyuan as a social enterprise represent two organization forms of social and solidarity economy. Why they choose respective form in the first place and how they might fare as the consequence of their initial choice are something interesting to know. This research applies comparative case study to identify the factors that have contributed their organizational choice. The factors include financial capacity, personal networks, leader’s preference, and so on. This study also points out how different forms of choice might be able to keep sustainable. As more literature on social and solidarity economy has accumulated in recent years, this study provides two successful cases to illustrate their strategic reactions to problems they face respectively. It is expected that systematic surveys of such cases would contribute to effective theory building in this field.

非營利組織對社會來說，象徵著社會善的一面，因此不是被蒙上善良、公益的面紗，就是被視為擁有較高的自我道德要求。非營利組織是社會正義、道德的維護者與實踐者，所以非營利組織被認為是不會做壞事的。在台灣非營利組織中，社會福利基金會在數量上是各類別基金會第二位，多數具有具體輸送的服務，以及多數資源來自組織外部的捐助與社會資源，因此本研究以台灣社會福利基金為為主要研究對象。事實上，台灣從過去1987年「彭昭揚社會福利基金會」事件 、1988年的「溫暖雜誌事件」 、到1999年的921大地震事件，都曾陸續發生以社會慈善之名誘發大眾善心，卻危害社會公益的弊案，在在都影響著公民社會中的信任資本。 企業界在2001年11月底，安隆（Enron）破產的消息震驚了一項深受美國投資人信任的華爾街。世界通訊（WorldCom）、泰科（Tyco）等投資者及分析師眼中的頂級企業陸續發生危機。虛構交易、浮報營收、竄改收支等，接二連三的企業醜聞讓投資人的信心盡失。在收拾殘局的同時，各國有識之士咸認為，重塑及強化「公司治理」是為斧底抽薪的根本療劑，經濟合作與發展組織（OECD）因此簽署了「治理原則」以為各國公司治理的標準與指南。本研究試圖以同樣的實務工作者的觀點將企業「公司治理」之原則，以跨界類比方式，探索以初步探討台灣「非營利組織之治理原則」。 本文結合理論與實務的面向分析，在分析過程中，結合質化與量化資料。探討台灣社會福利基金會的治理現況以及對治理原則的態度，研究方法並以質化為主，佐以量化方式，質化部份以立意抽樣七個社會福利基金會為對象，每個基金會深度訪談董事（長）及執行長，並對台灣基金新台幣一千萬元以上之426家社會福利基金會，以問卷調查方式收集資料。再將訪談資料作整理、歸類與分析，問卷資料則經過除錯、登錄，再以SPSS做統計。之後將訪談資料與問卷資料作對照、整理、歸類與分析解釋。 本文的研究價值為：本研究係以企業公司治理原則跨界類比至社會福利基金會之研究，在研究價值上是以跨界運用，並且是運用企業公司治理原則較周延的考量，突破過去台灣對基金會治理研究的以董事會或董事會與執行長的研究範疇，第三是研究者本身係跨社會工作與管理兩界，因此本研究雖為探索性研究，但是價值上已跨出原來社會福利與企業管理結合的研究。 本文在研究的貢獻上，計有對政策的、理論的以及實務上的貢獻：對政府的政策而言，台灣在推動基金會治理之時，由於是由近33各業務主管單位分別管理不同目的事業的財團法人，因此政府需要透過治理原則建構一個良好基金會發展的法規環境。對基金會治理的理論則可以跨界運用企業的公司治理之理論和責信的理論，唯企業公司治理，以吸收社會大眾資金的上市上櫃公司為重要對象，其責信的對象的利害關係人是具體的股東、員工、顧客、供應商等，但是基金會的治理則不限規模大小都需要治理，責信的對象也擴及不特定的社會大眾；因此透過治理原則共識利害關係人所重視的責信，卻是相似的。在實務上的貢獻是發現目前談基金會治理，在概念上已有認知，但是在落實建構機制與執行，則尚有一段差距，加上基金會的多元性，因此建議目前在實務上應開始先探討治理原則，同時倡導和教育，再邁向治理機制的建構。 / Nonprofit organization symbolizes bright side of the human society. Nonprofit organization always be covered with kindhearted yashmak and regarded as high moral standards. Nonprofit organization is the preserver of social justice and morals, bust also the practicer. Nonprofit organization won’t be regarded as law-breaker. The welfare and charity foundations are the second large of Taiwan’s all foundations. Most of them have direct service programs and lots of resources from outside. My research will focus on the welfare and charity foundations in Taiwan. In facts, there were some social events in Taiwan that encouraged people kindness and endangered public welfare at the same time, such as “Pong Chou-Yang social welfare foundation event in 1987”, “nice and warm magazine event in 1988” and “921 earth quake in 1999”. They were endangered the trust capital of Civil Society in Taiwan. Profit sector on November in 2001, the news about Enron went into bankruptcy shocked the well street which always be trust by American investors. There are some reliable and top firms which faced crisis one after another, such as World com and Tyco. A lot of enterprise scandals were reported continuously, such as fictitious business transactions, faking up profit and income, falsify income and expense report. The investor lost their confidence finally. During the recovery period, most of advisers and consultants think the best way to resolve these problems is rebuilt and reinforce the “Company Governance”, and OECD has signed the “OECD Principle of Corporate Governance” for the standard and guideline of the member state’s company. This research try to use the same perspective of workers in practice, the “Company Governance” concept and method, and try apply in the nonprofit sector by analogy. The research will try to explore and built the “Governance Principle of nonprofit organizations in Taiwan”. This research combined theory and practice for analysis. It is include qualitative and quantitative data in the analyzing process for discussing Taiwan’s social welfare foundations’ reality and attitude of the governance. Except for content analysis, this research used the qualitative method for the most part and quantitative method is in secondary. This research also used “Purposeful sampling” method to choose seven social welfare foundations in Taiwan. The researcher interview with the board chairman and executive director for each foundation and send the questionnaire to the 426 foundations which fund were over ten million dollars. Next step is generalizing and analyzing the interview data, then use SPSS software for statistic analysis. Final step is comparing, generalizing, analyzing and explaining. The value of this research is: Try to revise the governance model of the profit sector and apply to the social welfare foundations. It’s the first time to apply the governance model crossing two sectors and use the conscientious model. It was broken through the focus on the governance of the board committee and executive director. Because of the researcher was crossing social work and business management, this research is not only a simple exploring research. It also have more plus values. There are policy, theory and practical contributions of this research. Because there are 33 Departments in Charge to manage different foundations for different purpose, government need to construct the environment for the development of foundations through the principle of governance. The only suggestion about the law is “in principle”, “in directly” and “in good time”. Beside this suggestion, the category of the management should be classified for different level by size and mission. For the theory purpose, this research can apply governance and accountability theory for crossing two sectors. The company governance is mainly suit for entering the market company. The main accountability target is for stakeholders, staff and customers. There is no size limitation for the governance of foundation. The accountability target is all public. The practical contribution is discovering the present situation that already had the governance concept, but not to carry out the constructive mechanism, the executing stage. We should encourage Taiwan’s nonprofit organization to explore the principle of governance in practice. At the same time, they should propose and educate the construction the mechanism of governance.

本研究透過文獻分析法、參與觀察法、深度訪談，嘗試理解目前以文化經濟作為治理與地方發展的臺北客家義民嘉年華中，如何進行客家認同的打造，並與1980年代他者建構的客家認同有何不同。而本文理論視角強調該族群節慶如何透過文化經濟模式，進行治理、地方發展，與客家認同的建構。 研究分析指出以下四點：第一、藉由行動者間的治理關係分析，第三部門的行動者在對公部門與私部門具有曖昧的關係，從中顯示了資源的進入與領導權的爭奪，造成關係的質變；第二、透過Ray文化經濟四模式分析地方發展模式，文化展演將臺北客家義民嘉年華展現客家為兼容的「多元」文化、「殊異」於現代都會的文化慶典，成為擴大非客家族群參與的策略；第三、本研究特殊在於，透過區分對內部行動者與對外非客家族群，不同對象的地方認同上具有不同的指涉與操演。如內部行動者涉及原鄉與臺北的地方認同，而對非客家族群，則是將臺北形塑為「多元族群融合」的地方，以啟動其地方認同；第四、在這樣地方認同的操演機制下，透過節慶，乃是建構義民爺代表的忠勇精神作為客家精神與文化傳承的族群形象。 / By conducting document analysis, participant observation, and in-depth interviews, this thesis focuses on the context where cultural economy serves as governance and local development. This study analyes the formation of Hakka identity in the cultural economy of Taipei Hakka Yimin Festival which is different from that in 1980s. The main findings of this thesis center on the following: Firstly, from the perspective of “governance”, due to resources and competition for leadership, the relationships among third sector, public sector, private sector are ambiguous. Secondly, using the four models of cultural economy from Ray to analyze local development, this study identifies that cultural performance is used to construct Taipei Hakka Yimin Festival as a multi-culture which shows compatible of Hakka culture and a festival which is distinct from modern city. And using these features to attract participation of non-Hakka. Thirdly, through distinguishing insider of actors and outsider of non-Hakka, there have different place identity logic to different target. To insider, place identity refers to hometown and Taipei place identity. To outsider, by constructing Taipei as a multi ethnic city is a way to active place identity. Lastly, in demonstration of place identity, the festival is used to build an ethic image which implies the spirit of Yimin as brave and loyalty are seen as Hakka spirit and cultural heritage.

雙重股權結構現今於美國公司治理上的應用越來越普遍，在此股權結構下的公司透過具不同投票權的股票達到控制權與盈餘分配權分離，使內部經理人可以掌握公司的控制權，但相應而生的可能是經理人與股東間的代理問題，且並非所有等級的股票皆公開在市場上交易，這也使得公司資訊透明度降低，進而影響股票的流動性和公司價值，然而，對於雙重股權結構亦有研究持正面看法，如公司可藉控制權集中提升經營效率等。本研究由此為出發點，欲以聯貸市場的角度來檢驗雙重股權結構公司在進行聯貸時，是否會對聯貸條件產生影響，而貸款銀行面對公司的雙重股權結構又將採取何種風險評估角度。 本研究利用1991至2012年間美國公司的資料，研究結果顯示公司在雙重股權結構下，所獲得之聯貸條件並未呈現負面影響，其中原因可能存在於雙重股權結構的公司特性與其可能為公司創造的價值。

對於兩岸交流日益頻繁，本文提出一命題假設，認為「兩岸城市交流管理，臺灣政府尚未建立有效府際關係（intergovernmental relations）管理模式」。 本文透過以臺灣東部二線城市花蓮為研究對象，設定2011 至 2015 年為研究範圍，並以國際關係理論中的庶民現實主義觀點及新多邊主義及為研究途徑，佐以文獻探討、歷史資料蒐集、內容分析和個案深度訪談等方法, 以了解(1)臺灣中央政府赴陸城市外交管理模式與地方六都赴陸城市外交理念？ (2)花蓮地方政府、特色產業與民間組織如何運用兩岸城市外交，達成增加「柔性實力」（soft power）與大都會競爭？(3)其特殊突圍模式？期望此研究提供考察臺灣政府如何進行管理，以達成有效適時性、突破性的府際關係決策參考，洞察臺灣城市兩岸外交發展和局限性。 本研究發現，臺灣政府針對兩岸城市外交實質上並無建構完善整合管理及分權機制，使兩岸交流中央業務單位間各自為政，地方政府參與大陸事務迫於自立，彼此的互信度不高，溝通不良是府際運作關係的主要特徵，因此地方政府時常擁有自己桌面下的議程，成為爭鬥式各自為政型地方政府（coming apart and contentious local government）。 本文總結認為，唯有建構一個有效、突破性全臺城市外交兩岸交流藍圖，才有可能解決此一弊病，以「兩岸和平交流，城市分權治理」為主、「城市柔性實力，兩岸跨域發展」為輔，除了城市官方外交居於中心位置，民間公共外交更是最穩固的基礎，因此，才可望能讓臺灣的城市外交打頭陣，讓臺灣走出國際社會。 / In cross-strait exchanges, the central government plays the dominant role, while the role of local governments still misfunctioned. This paper examines the unique breakthrough of Taiwan local government on cross-strait city exchanges and the lack management of Taiwan central government on the issue. It arises the following question: For Hualian, a resourcelss second-tier city and located in remote eastern-part of Taiwan, its local government has brought considerable economic benefits through cross-strait exchanges; while it might also demage Taiwan national security and long-term development of cross-strait exchanges. What is the cause of this contradiction? The intergovernmental contradiction between central and local government is for reason that the central government in Taiwan is reluctant to the management on cross-strait exchanges between cities. This paper found that the conservative management of cross-strait city exchanges is featured that the lack of central coordination mechanism, local initatives and the intermediary support for local NGOs. As for Haulien, located in remote area with inufficiant subsidies from the central government, the strengtheness of Haulien ccompetitiveness serves as the priority for its urgent need on reconstruction and economic regeneration,. That is to say, Hualian seeks economic benefits in the cross-strait exchanges is synonymous with the trend of enterprising city governance in the era of globalization. In other words, it also features that in the context of cross-strait relationship, Hualian is forced to participate in independently due to the lack of intergovernmental mutual trust and poor communication and leads to Hualien local different agenda under the table, being a coming contentious government. This paper concludes that the management on cross-strait city exchanges may be difficult to completely dominant by the central or the locals alone, the whole conepts also relies on share responsibility except for centralization and decentralization. This concepts of new management may initates the local government to actively expand its interests, but not braggering the role of local government on the both side. While the central government should open the channel for the locals, especially the dispute of Six-cities in Taiwan has caused great challenges for domestic city governance in order to avoid intergovernmental tension on the topic of cross-strait city exchanges. In conclusion, it is suggested that local government can effectively play a mediating role between the central government and local non-governmental organizations on both sides of political or grass roots level exchanges for the sustainable development of cross-strait city exchanges.

自1980年代以來，政府能力減弱導致治理的困境，需要引進其他部門的力量以持續公共服務之提供，「公私協力夥伴關係」理論應運而生，「協力治理」成為政府在新時代提供公共服務的重要方法。協力治理是一套建立在行為者之間網絡互動的治理體系，雙方共享合作夥伴關係產出的利益，但是新的治理模式也會帶來新的困境；地方異質性導致國家在治理上的困境，進而轉向倚賴社區與地方政府間協力推行政策。當旨在解決政府失靈問題的協力治理都出現侷限時，透過協力網絡所提供的公共服務要如何持續推行？本研究探討公私部門之間的協力合作與衝突，透過相關公共行政理論之討論，以「新北市土城桐花節」與「新北市三峽藍染節」為個案，分析我國地方層級文化節慶活動辦理過程的協力治理，以期為既有體制下運作出現失靈僵局的公私協力關係提出解決問題的參考。本研究以協力治理理論為分析架構，透過深度訪談與次級文獻分析嘗試回答下列問題：本研究兩個案例中公私協力運作過程為何？遭遇什麼樣的困境？當協力面臨失靈時行為者如何面對困境使協力成功或至少不致失敗？研究結果發現，公私部門的合作關係若僅止於契約委外，則協力傾向出現不穩定甚至失靈；若公私部門調整他們對協力治理的態度，亦即公部門確實扮演其領航角色，與地方團體對協力過程具共同的承諾與相近的目標、且積極參與協力過程，便可使出現困境的協力不致徹底失敗。 / Since the 1980s, governments around the world have suffered from weakened governing capacities. The idea of “public-private-partnership (PPP)” was thus proposed, hoping to help sustain public services. Central to the PPP is the concept of “collaborative governance,” which has become an important method for government to deliver public services. It is a governance system based on network built among actors who share the benefit generating from the partnership or collaboration. However, this new governance model faces challenges caused by local differences. State then turns to depend on collaborative governance between local government and community. Drawing upon major public administration theories, this study seeks to answer the question as to how could public services sustain when the collaborative governance fails. It is done so through examining the cooperation and conflict between public and private sectors, with Sanxia “Indigo Festival” and Tucheng “Tung Blossom Festival” in New Taipei City as cases. In-depth interviews and secondary literature analysis are adopted for this study. It is found from both cases that if the PPP is merely contract-based, it tends to be instable or even fail. If actors in both public and private sectors take collaborative governance seriously and commit to long-term collaborative relationship, the PPP tends to be stable and sustainable. It is also found that whether public sector can play a proper role of pilot in the collaborative relationship appears to be the key to success.