在管理主義的趨勢下，公部門利用公設財團法人來增加行政彈性和效率，使得這類組織被廣泛使用。然而，這類組織除了具有前述的優點，在實務運作上卻出現躲避現行規範，權責不清的問題。因此，讓人好奇這類組織是否存在規範機制， 如何讓這類組織被課責，並且受到應有的規範成為本文研究的重點。 本文藉由研究個案公設財團法人－蘭陽文教基金會，發現這類組織是可以被課責的。從研究中觀察到基金會在協助縣政府承辦童玩節時，從開辦到停辦以及復辦，基金會經歷過不同程度的課責，尤其在議會審議的影響，讓基金會越來越趨向於公部門課責機制。另外，在深度訪談中得知議會的府會關係在課責機制裡扮演關鍵因素，藉由府會關係發揮政治課責的效果，讓基金會進入到課責體系。 研究發現，即便公設財團法人一開始成立目的是為了避免過多的政治干擾，達到行政彈性。然而，從個案研究發現，基金會面對不同時期的課責時，這些課責的背後仍存在著政治因素的影響。課責系統中的政治力量足以讓這類組織面對課責，接受應有的規範，並且讓這類組織進入到課責體系裡。 / Under the trend of managerialism, government-sponsored non-governmental organizations have been widely used to take advantage of their flexibility and efficiency. Many, however, have concerned with the accountability of these organizations. Since they were created to escape regulatory control of existing governing system, a legitimate question to ask is the governability of such governing device. This research uses Lanyang Cultural and Educational Foundation as a case to examine how such organization actually can be held accountable. After several years of undertaking the contract of such the big event as Yilan International Children’s Folklore & Folklore Game Festival (YICFFF), the organization evolved over years to internalize into the political system and thus was more scrutinized by the governmental agencies. Details about institutional evolution and the political factors behind such change are revealed through in-depth interviews in field studies.While the original purpose of such device is to avoid excess politics, politics was eventually brought back in to meet the need of holding the system more accountable.