行政院為推動行政組織改造，為期能建構行政院合理職能及組織，其中推動法人化之目的，主要為提昇政府施政效率，同時確保公共任務之妥善實施，亦即將原本由政府組織負責之公共服務自政府部門移出，以公法人來專責辦理之經驗，創設一個新的行政組織型態，即行政法人制度。行政法人制度之內涵，是藉由鬆綁現行人事、會計等法令之限制，由行政法人訂定人事管理、會計制度、內部控制、稽核作業及相關規章據以實施，並透過內部、外部適當監督機制及績效評鑑制度之建立，以達專業化及提升效能等目的。另一方面，行政法人亦參採企業化經營理念，提昇經營績效，另透過制度之設計，使政府對於行政法人之補助、行政法人財產之管理及舉借債務，能正當化、制度化及透明化。此外，對於機關（構）改制行政法人時，其現職公務人員之權益保障，採「保留身分、權益不變」方向規劃，期以「溫和漸進」方式達到改制之目的。 日本法上獨立行政法人可資為我國建立行政法人時之參考對象。日本行政改革過程與相關改革會議結論所導入之獨立行政法人制度，亦是師法英國行政改革建立政署之經驗，所不同者乃日本政府參酌其本身特有之政經情況與改革需求，使獨立行政法人制度已相當具有日本自己之特色，此點值得我國在引介國外制度時加以重視。在日本特有之組織發展背景與歷史脈絡中所應運而生之獨立行政法人制度，其特色為一具有獨立法人格之團體，雖然二次戰後日本揚棄公法與私法二元論之區分方式，對其於概念上是否劃歸公法人之概念範疇並不拘泥，但是獨立行政法人終究為一履行「公共」任務之團體，以及受國家（公）法律之拘束。 我國行政法人制度，雖可參酌日本獨立行政法人制度建制，但在內涵上仍有許多差異。行政法人在我國為一新制度之建立，其未來發展相當具有彈性，其對於「組織瘦身」、「行政減量」與「效率提升」當有其相當之成效。鑑於國人及行政機關對於此制度之陌生不解，在制度建立初期仍在摸索當中，未來當選擇已經具備條件之機關試行，以累積國人及行政機關人員對其之認識，然後逐步推動。今年初通過之中正文化中心設置條例，對於該中心第一個採取行政法人之模式，其將來之發展有待觀察，對於我國行政法人制度之建立，將有相當大之幫助。惟行政法人僅為政府改造工程中之一個選項，並非政府改造之萬靈丹，參酌日本行政改革之經驗，亦以多方面進行方式進行改革，故不應僅寄望於行政法人能帶來全盤式之改革成效，而應著眼於全盤制度之建立，方有助於制度長遠之發展。 關鍵詞：行政改革、政府再造、行政法人、獨立行政法人、機關法人化

為提升國家競爭力，各先進國家莫不積極進行組織改造，政府在面對此一潮流及國內外政經壓力下，亟思有所變革，行政院遂成立「行政院組織改造推動委員會」致力於政府組織與職能的通盤檢討，以期建立具高效能與競爭力的活力政府。組改會係以「四化」－去任務化、地方化、行政法人化、委外辦理，作為政府組織塑身之原則，其中「行政法人」的創設，更是我國行政組織有史以來最大的變革。 我國職業訓練制度隨著國內產業結構轉型及高科技產業的發展，以致職業訓練職類亦配合調整，職訓局自九十一年起著力於提昇公共訓練機構的績效，進行所屬職訓中心功能角色的調整與轉型，從單純的職業訓練提供者，轉型為小而能的「區域職業訓練運籌中心」，這項轉型計畫雖獲得行政院的肯定，惟因仍是在現有組織架構下進行調整，爰建議職訓中心的轉型應配合政府改造方向加以檢討。因此，本研究即試圖從政府改造「四化」之「行政法人化」進行探討。 本研究係以「行政法人法」草案為架構，瞭解行政法人制度的內涵，並參考德國公法人制度、日本獨立行政法人制度的實施情形及我國行政法人首例－國立中正文化中心，據以瞭解該制度是否適用於職訓中心。此外，也試圖針對行政法人的政策制定機關、政策執行機關及學者專家等，進行深度訪談，實地瞭解渠等對於職訓中心行政法人化的看法，進而綜合分析職訓中心行政法人化的可行性。 最後，作者認為行政法人制度在人事、會計及採購上具有自主性，有利經營績效的提升，對於現職人員的權益保障係秉「保留身分、權益不變」的原則，以減少人員的反彈，此為職訓中心採行行政法人化的優勢，但過於保障現有人員權益是否會對組織改造效能打折，及中正文化中心的實施成果則可作為後續的行政法人化機關的參考。 關鍵詞： 職業訓練、四化、行政法人法草案、德國公法人、日本獨立行政法人

University of Macau / Faculty of Law

為照顧勞工退休後之生活，我國設有勞工退休金制度，要求雇主按月提撥一定比例之勞工退休準備金，以作為將來勞工退休時給付之用。此由雇主按月提撥之準備金匯集而成者，即為勞工退休基金。勞工退休基金所肩負之任務，乃勞工退休金之「保值」與「增值」，以確保勞工之退休生活。然而，目前管理、運用勞工退休基金之主管機關，乃行政院勞工委員會下設之勞工退休基金監理委員會，為一任務編組，其所有之業務皆由勞委會各處、室之人員兼任。因此，其專業性有所不足；此外，其易受政府政策影響，故獨立性亦有所不足。凡此種種，實皆為影響勞工退休基金經營績效之重要因素。  晚近，新制定通過之勞工退休金條例，已於民國九十四年七月一日正式施行。其將立法前事業單位提撥準備金帳戶之方式，改為勞工個人退休金專戶之方式；並將先前「確定給付制」改為現行之「確定提撥制」。如此，則退休基金管理、運作之良否，將直接攸關全國數百萬勞工之退休權益，其影響不可謂不大。因此，如何確保基金之適正管理與運用，並同時兼顧安全性與收益性，即為將來勞退基金監理會組織設計上首要之點。目前提出於立法院審議中的勞工退休基金監理會設置條例草案，計有行政院提出的行政法人版本，以及立法委員提出的行政機關等版本。然經本文分析之結果，認為行政法人之組織型態，應為較值得考慮之選項。  是以，本論文關注之重心遂集中於，如果將上開勞工退休基金監理會之組織型態，改為行政法人之型態的話，是否即可達到排除上述退休基金經營與管理上之障礙，而確保基金之適正管理與運用，並同時兼顧安全性與收益性之目標？事實上，將某些行政部門法人化，並不等於將產生行政業務或事務減量及提高效率之結果。問題不在法人化本身，而係在於法人組織、財務及營運等內容設計。而目前行政院版勞工退休基金監理會設置條例草案（民國九十四年三月三十一日行政院會通過；同年九月二十三日交付立法院法制、財政、衛環委員會聯席審查）其內容設計，是否能適切地達到改制行政法人化之目的；抑或其只是新瓶裝舊酒，了無新意？亦為本文所斟酌、考量者。本論文透過對我國行政法人制度之理解與分析為基礎，進而對勞工退休基金監理會行政法人化之方向，以及設置條例草案之規定，提出個人之研究發現與建議。希冀能對將來勞工退休基金之管理、運作，提供、創造一個更有利之條件與環境。

University of Macau / Faculty of Law

University of Macau / Faculty of Law

退撫基金成立之目的主要為解決經費來源以減輕政府財政負擔，而退撫基金運作迄今已逾十年，退撫基金管理運用機構因受組織屬性、功能及人力之限，經營績效無法大幅提昇，因基金規模不斷成長，參加基金人數及支領定期給與之退休人數亦快速增加，面對日增之業務量，似有必要針對基金管理機構組織屬性、功能及人力配置等重新審視檢討。 鑑於基金運作之良窳，對於退撫基金支付能力具有關鍵性的影響，且涉及全國軍公教人員及各級政府退撫經費之負擔，因此，基金管理機構是否有適當之組織結構，能否採行企業化經營以靈活妥善運用基金，以及如何因應現有制度與管理上之缺失，創造高收益率以穩固退撫財源，均為本研究之重點。時值政府為提升國家整體競爭力，積極推動更具彈性與企業精神之「行政法人」，本研究乃分別就德國、英國、日本公法人制度，以及世界主要國家退休基金管理現況進行文獻探討，再針對我國退撫基金管理及運用現況進行檢視分析，復對基金管理會現職員工以問卷調查其對機關改制為行政法人之態度，並輔以深度訪談及SWOT分析等方法，以探究我國退撫基金管理機構行政法人化之可行性。 茲據研究結果發現，基金管理機構因受組織屬性、功能及人力之限，退撫基金管理無法獨立運作，致影響經營績效之提昇，其業務性質確具專業性，應頗適合行政法人化，惟因尚有潛藏負債、最後支付責任、行政法人法草案尚未建置完成以及現實上之政治生態等諸多考量，故建議其如擬行政法人化，應先明確區分政府及行政法人之潛藏負債及最後支付責任，並宜配合退休制度一同考量。 / The purpose of establishing Public Service Pension Fund （PSPF）mainly focuses on reducing the financial burden of the government. However, after more than ten years of operation, the performance of the pension fund still cannot significantly improve due to the limitation of attributes, functions and human resources of organization. This, together with the adjustment of contribution rates to reflect the normal costs, has received universal condemnation and worries about how to improve the operation of the fund in order to relieve the pressure of raising contribution rates. Due to the gradual increase of workloads caused by the continued growth of fund scale, fund participants and the number of retirees receiving regularly payments, it seems to be necessary to inspect and review the attributes, functions and human resources of the fund management agency. As the quality of the fund operation has crucial effects to the payment ability of the PSPF, and the expenditure burden of all fund participants and different levels of local governments, whether the fund management agency has proper organization structure, whether it is suitable to adopt the craft industry, and how to cope with the drawbacks of present system and management are the main points of this research. While the government is actively boosting “administrative corporation”, which is more flexible and possesses business spirit, with the aim of promoting integral competitiveness of the government, this research first literarily discusses public corporation system of Germany, Britain and Japan, and the current management state of main countries in the world. This is followed by an analysis of current management and operation state of the PSPF, and questionnaires filled by the employees of the Management Board of PSPF to understand their opinions on changing to administrative corporation. The analysis is reinforced by a deep interview, SWOT analysis and so on to investigate the feasibility of administrative corporation system for the management agency of PSPF.. This research finds out that being unable to operate independently, due to the limitations of organization attributes, functions and human resources, the PSPF’s management performance has been negatively influenced. Judging from agency functions, “administrative corporation” can be a suitable system for the organization. However, with considerations like inclined liabilities, final disbursement duty, and the Administrative Corporation Act still pending for legislative approval, it is suggested that a clear distinction between the inclined liabilities and final disbursement duty of the government and the administrative corporation has to be made, together with a consideration of the retirement system, before the “administrative corporation” system is put into real practice.

二次世界大戰後，隨著工業化和現代化的發展，帶動全球「新經濟」市場之發展，建構出「新民主」之理念，弱化傳統國家之主權觀念，也對行政權運作產生實質而具體之衝擊。行政法人化則是行政組織變革之新興議題。本研究包含六章節： 第一章說明研究動機、目的、研究方法與架構以及重要文獻回顧。 第二章釐析各國政府改造之基礎理念－新公共管理論，並概述思潮所及，美英德日及我國依循著效率精神組織變革各有風貌，包括組織結構、營運效能、監督機制等各面向。 第三章從傳統公法人之理論作出發，以比較法觀點探討先進國家公法人及類似組織體之機制。德法規劃公法人，英國建構Agency與NDPB提升效率，取代傳統政府功能；日本創立獨立行政法人強化效能，以及其他類似組織體如美國政府法人。 第四章闡明我國行政法人制度建置理念，並敘明我國行政法人法草案之開展。 第五章運用案例分析介紹國立中正文化中心、科學工業園區及國家教育研究院之行政法人化，並以美國公立學校董事會與日本國立大學法人制度為背景，說明我國國立大學法人化之歷程，以及比較分析政大、成大之法人化構思。 第六章綜合前揭剖析，筆者最後提出結論及建議。 / Following the realization and Through the industrialization and modernization of the post World War II era, the global economic market was led into a “new economy” epoch. This development not only established the new concept of the democracy, but also weakened the traditional acknowledge of the national sovereignty. Furthermore, this phenomenon also affect substantially on the existing administrative powers and operation. Administrative Incorporation, herein, become a new current and issue for the reform of administrative organization. This research consists of six chapters： Chapter One demonstrates the motivation, objectives, approaches, the literature review, and the outlined structure of this study. Chapter Two aims at analyzing the basis perspective of government reform－the New Public Management (NPM) theorem. Here will also describe how the United States, the United Kingdom, German, Japan and Republic of China (Taiwan), under the flows of the NPM, undertake their administration reformation for more efficiency in different scenario. The issues involve with organization structure, operation efficiency, and the performance evaluation etc. Chapter Three starts from the research of the traditional public incorporation theory. It provides a comparative approach on the public incorporation system and other quasi organizations in developed countries. Secondary, here will quote some examples to illustrate the theory. For instance, how the German and France designed their public cooperation as a correspondence intermediary to deal with the getting complicated public affairs. How the U.K set up Agency and Non-departmental Public Body (NDPB) to improve the efficiency and to take over the traditional government enforcement function. And, then, discuss how Japan enhances administrative efficiency through the establishment of the Independent Administrative Cooperation systems. Here will also give some other Government Bodies as illustrations such as the Government Cooperation of the U.S.A. Chapter Four explains the basic concept on the establishment of the administrative incorporation in R.O.C., and offers a proposal on the draft Bill of the Administrative Incorporation. Chapter Five chiefly takes cases study. Here will focuses on the introduction of administrative incorporations of the national Chiang Kai-Shek Culture Center, Science Park Administration, and the National Education Yuan. Furthermore, base on the implementation of the board of public schools in U.S. and the national universities in Japan, this study will delineates the history processes of Taiwan national universities on about how are they incorporated. Then will analyze and compare the corporation ideas between National Cheng Chi University and National Cheng Kung University . In the Chapter Six, based on the research results and the analysis mentioned above, it will conclude the research, and will offer recommendations on the relevant issues.

University of Macau / Faculty of Law

國立大學法人化議題之提出，始自77年至83年大學法於立法院修法期間，從當時的公法人，演變至92年行政院通過大學法修正草案的行政法人類型，惟因各界對大學法人化議題仍有爭議，94年12月新修正公布之大學法，並未通過國立大學公法人化相關條文。然隨著全球化、市場化及後WTO時代之來臨，各大學終要面臨國際大學之競爭，為賦予大學更多自治權及避免政治及行政干預，使其在人事及經費運用上更自主彈性，藉以提昇國際競爭力及追求學術卓越，國立大學公法人化，幾已確立為政府推動高等教育改革方法之一。 本研究主要目的係以92年大學法修正草案有關行政法人國立大學之組織為藍本，探討董事會、校長、校務會議及學術評議委員會等組織之設計，配合公私立大學組織運作及參酌德、美及日本國立大學公法人實施先例及國內學者專家訪談結果，主要研究發現分述如下： 一、國立大學法人化雖參採國外大學法人制度經驗並應能因地制宜。 二、國立大學法人化目的應是確保大學自治，而非行政效能考量。 三、國立大學法人不宜限定單一行政法人類型，設置董事會；其或採公法人、法人或教育法人類型，採理事會或首長制之治理模式，應允大學自主。 四、國立大學法人校長若由董事會遴選，校內董事成員應過半。 五、國立大學若設董事會，應多元並有義務規範及評鑑機制。 六、國立大學校務會議規模應小，定位於參與及諮詢功能。 七、國立大學學術評議委員會應是校內最高學術事項之決定單位。 八、校長、董事會、校務會議與學術評議委員會間的權責關係應予釐清。 本文最後依研究結果提出建議，對政府言，國立大學法人化之立法及配套應力求周延；大學法人化之組織設計應符合大學需要；法人化後，政府仍不能免除對大學基本財政資源需求之責任。對教職員言，大學法人化，雖非唯一最佳選擇，但對確保大學自治卻是可行途徑；各大學得依據本身規模特性、發展設計法人型態。 關鍵字：國立大學、公法人、行政法人 / The transformation of national universities into public corporations was first proposed in the University Law during the amendment sessions of the Legislative Yuan from 1988 to 1994. In 2003, the University Law amendment draft passed by the Executive Yuan included the transformation of national universities into administrative corporations, but because of disputes regarding the incorporation of national universities, articles related to the transformation of national universities into public corporations were not passed in the new University Law amendment of December 2005. However, due to globalization, marketization, and the coming of the post-WTO era, domestic universities must eventually compete with foreign universities. In order to allow universities to gain more autonomy and receive less political or administrative interference so as to have better flexibility in terms of personnel management and fund utilization, thereby increase global competitiveness and pursue higher academic goals, the government is sure to consider national university corporations as a means of higher education reform. Based on the organization design of administrative national university corporations as described in the University Law amendment draft of 2003, this study discusses the organization design of boards of trustees, presidents, academic affairs meetings, and academic review committees, and also takes into consideration the operation of public and private universities, examples of national university corporations in Germany, the United States, and Japan, as well as interviews of domestic scholars and experts. The main results of this study are as follows: 1. Borrowing from the experiences of foreign national university corporations, domestic incorporation should still be tailored to the environment in Taiwan. 2. The purpose incorporation should be to ensure the autonomy of universities, and not to improve administrative efficiency. 3. Incorporation should not be limited to a single form, and boards of directors should be established. Forms of corporations may include public corporations, corporations, and education corporations. Board or leadership management systems should be adopted, and universities should be given autonomy. 4. In the case that the president of a national university corporation is elected by the board of trustees, the number of faculty board members should exceed half the total number of board members. 5. In the case that a board of trustees is established, the members should be diverse. Obligations, rules, and evaluation mechanisms should also be established. 6. Academic affairs meetings of national university corporations should be small in scale, and focus on participation and consultation. 7. Academic review committees should be the final decision-makers regarding academic issues in national university corporations. 8. The roles and responsibilities Presidents, boards of trustees, academic affairs meetings, and academic review committees should be clearly defined. Lastly, the results of this study showed that: the government should aim to provide a comprehensive legislation and associated measures for the incorporation of national universities; organization design of national university corporations should be tailored to the needs of the universities; after incorporation, the government should still be responsible for the basic financial needs of universities. For faculty, incorporation may not be the best or only choice, but is nevertheless a way to autonomy; and universities can plan the form of incorporation according to their characteristics and visions. Keywords: national universities, public corporation, administrative corporation