我國目前就業服務政策，依據就業服務法第12條，中央在全國設置五大公立就業服務機構，以整併數個縣市行政轄區為其執行範圍，就業服務政策仍以中央為主軸，地方政府在這方面僅辦理少數就業服務業務而已。然而，隨著縣市政府面對民意需求、發展地方產業、推動轄內產業轉型及升級時，卻苦無政績且面臨產業推動及轉型後人力需求面匱乏的窘境，以人力資源及就業服務的觀點來看，中央與地方產生了認知上的不同。 由於勞動市場是具跨縣市及區域性的特質，高高屏地區在經濟、環保、水資源、交通、就業等各生活層面關係密切，已是一個不可分割的共同生活圈，其共同就業市場的形成更是不言可喻。本論文藉由分析了解高高屏地區就業服務業務性質，並評估未來中央與高高屏三縣市間跨區域合作之可行性。 本研究透過質化分析，了解目前就業服務政策部分業務在高高屏地區之執行策略、考量因素、合作態度及空間，並檢討如何落實具有區域性與地方特質的就業政策。研究發現，高高屏地區具有共同生活圈及共同市場概念，仍須以資源整合的觀念強化其機制，在中央與地方的縱向整合部分，由中央至地方間應有效建置行政管理資訊系統、就業服務分類及顧客導向之社會行銷系統等架構；在高高三縣市橫向聯繫部分，相關檔案之分享(例如求才資訊可整合轄區內經建課之工廠登記、商業家數等廠商資料，求職資訊可整合轄區內勞工局(處)、社會局(處)之待業人力名冊，水平整合求職與求才之資料等)；並與區域內之工、商職業團體及私人企業等合作，分析轄區就業市場中求職與求才問題之所在，藉由各深入了解企業特質與條件，針對轄區企業徵才需求，建置客製化服務，以達到縣市跨域合作目的；中央適時介入與輔導，站在整合、協調及監督的角色，藉由管制與誘因的交互運用，以確保中央與地方行政機關之間以協力方式完成就業服務政策府際治理的目標。

本研究的主旨目的，即在探究我國海岸巡防機關間跨域治理與透過個案分析的方式，使讀者能透過實務與理論的結合，面對困難而能解決問題俾提供依據，在輔以臨近各國美、中、日就海岸巡防機關的現況分析；使讀者能進一步，面對先進各國海巡機關的背景有所了解。首先敘述研究背景與動機、研究目的與問題、研究範圍與限制、研究方法與流程，各章節分別說明 透過前述的研究動機，本次研究宗旨在對於我國海岸巡防機關間跨域治理的實際情形，實務上面對災情、服務民眾或必要採取緊急應變措施提供探討，進而解決問題。從研究目的而言，有下列等事項： 一、研究目的 （一）海岸巡防機關與跨域治理在實務上面對的問題與解決的方式。 （二）行政院海洋委員會成立後，如何在理論與實務上將機關能量充分發揮。 二、研究問題 （一）他山之石可以攻錯利用美、中、日的海域巡防機關找出值得借鏡的模式。 （二）我國海域治理和海岸巡防的概念意涵及核心工作的差異。 （三）跨域治理的實務運作分別以海洋汙染、海難救助、海域執法所產生的困擾。 （四）依據個案與學術研究提出海岸巡防機關間，跨域治理面對行政院海洋委員會成立後的建議。

因應全球科學園區發展的潮流，我國於1980年設立第一個科學園區－新竹科學園區（簡稱竹科），經過多年的努力，已成為世界上發展成功的科學園區之一，美國商業週刊稱之為「台灣的矽谷」，是台灣經濟發展的重要命脈，也是維持我國競爭力於不墜之重要關鍵因素。而為執行園區管理業務，由行政院國家科學委員會設立「科學工業園區管理局」，辦理相關工作及提供各項服務。 　　本研究採用文獻探討法及深度訪問法等二種研究方法，試圖就科學園區危機類型做一分類，並以危機管理四階段理論及運用「全盤型弱點管理」觀點，檢視科學工業園區管理局危機管理機制之運作，找出其脆弱度，透過跨域聯防相關理論、兩個案例經驗借鏡及相關人員深度訪談資料之歸納分析，試圖提出建構科學園區危機管理跨域聯防機制之策略，並輔以政策工具理論，作為可能面臨困境之對策，以提供科學工業園區管理局及相關單位參考。 / To meet the trend of global science parks, the first science park in Taiwan, Hsinchu Science Park (HSP), was established in 1980. After endeavored for years, it has become one of the most successful science parks in the world, which Business Week called, “Taiwan’s Silicon Valley.” It is a very important lifeline of Taiwan economic development, and a key factor of maintaining Taiwan’s competitive advantage. Under the jurisdiction of the National Science Council, the Science Park Administration (SPA) is given the responsibility of developing, operating and managing the park. This study adopts two research ways: literature review method and interviewing method, and attempts to classify the crisis type of the science park. Based on the four steps theory of crisis management and the point of view of “Comprehensive Vulnerable Management,” it is to inspect the operation of crisis management of Science Park Administration to find out its vulnerability. Through the generalization and analysis of the related theory of joint defense across boundary, two cases review and related further interview, it attempts to set a strategy for joint defense across boundary of the science park, assists with policy instruments theory to offer a solution for coming difficulty, and to be a reference for Science Park Administration and related organizations.

當今政府面臨的政策議題，鮮少能由單一政府、組織、機關，甚至是單一部門（sector）所能獨立承擔，泰半必須透過上下級政府、多組織、多機關，以及跨部門的合作，才能有效地緩解各類政策問題。儘管如此，日常諸多案例與報導卻顯示：即便是政府部門跨機關之間的互動關係，很多時候也是頗為脆弱、甚至是衝突的。令人費解的是，近年來國內、外相關文獻在這方面的產能，卻是寥寥無幾。與此主題有關研究，若非是聚焦於政府與其他部門之間夥伴關係，否則就是侷限在私部門策略聯盟形成與影響之議題上，反倒是直接以政府官僚體系為主研究，相形之下更屬罕見。在此觀察下，本研究很自然地提問：究竟什麼因素主導了機關行動者合作行為的選擇？為什麼這些因素會影響機關間合作？以及這些因素究竟如何影響機關間合作？ 在文獻回顧方面，若以「研究領域」區分，其範圍包括：「企業管理」（特別是策略聯盟）、「公共管理」（特別是公、私部門夥伴關係、網絡管理），以及傳統「官僚理論」（特別是經典著作）等代表性著作。其次，若以「文獻性質」區分，則包括「經驗性」（特別是組織間網絡、合作的影響因素分析）與「理論性」（特別是政治學、經濟學、社會學等領域合作理論）文獻。整體上，廣泛的文獻回顧對於吾人了解前人研究成果、建立後續研究正當性，以至於資料分析或討論上，都帶來相當程度的助益。 在方法論方面，本研究交代了如何進行研究，以回應原初設定之目的與問題，其內容包括：本研究為何選擇質性研究方法？為何選擇台北市政府作為探究個案？如何進行所謂的理論性抽樣？如何進行深度訪談？如何運用WinMax質性研究軟體分析文本？最後，本研究也針對研究品質作一個簡單自評。 在研究結果方面，本研究指出影響機關間合作的九項因素是值得關注，它們包括：「責任」、「資源」、「法定權責」、「組織間互動史」、「行政領導力」、「首長間信任」、「首長風格」、「協調者」，以及「人際網絡」等。為便於勾勒機關間合作形貌，本研究採用命題陳述方式，來描述主要解釋因素對於合作結果造成之影響，以及其間的轉折關係（因果機制），並借助於量化研究「雙變量分析」概念，來使這樣的操作過程（尋找證據）成為可能，如此應有助於後繼者（特別是量化研究者）在從事類似的因果關係驗證工作上，可以找到更多著力點，或是在統計分析的解釋上，更能深入洞悉組織現象背後鮮為人知的系統動態，對於那些因果命題所造成之干擾。最後，本研究也提出若干公共行政領域學者熱衷探討的議題，探討這些議題與本研究結果之間的重要關聯與啟示。

當公部門遇到突發的災害事件時，會依據災害防救體系進行危機管理，然而各部門會有各自專業領域，需要摒除本位主義進行跨部門協力合作。因此在跨域治理時，機關間常常因權責劃分不清而導致管轄權緊張，如何去化解緊張關係為本研究重要的課題。本次以德翔臺北貨櫃輪擱淺事件進行探討，原本以為是單純的船舶擱淺事件，後續卻延伸海洋油汙染的重大問題，屬於海難導致油汙染的複合性災害，在事件處理過程中，如何讓各機關及私部門進行公私協力合作並且減少衝突發生，考驗者主政者如何進行溝通協調及建立信賴夥伴關係。而本次研究目的為瞭解發生海難事故的緊急應變及分工機制外，進一步探討過程中遭遇困難時如何跨域協調，並藉由學者Kettl所提到的跨域治理需突破五項疆界圍籬，分別為任務、資源、能力、責任及課責等五大原因進行分析，找出各部門間產生的關係緊張原因，再利用跨部門協力的管理策略，找出處理過程產生的跨域問題。本研究利用文獻分析、個案研究及深度訪談法，找出跨域問題的癥結點後，回頭檢視事件後修訂之重大海洋油汙染緊急應變計畫，其中最主要變革為海難導致油汙染事件將由交通部主政，在法規面向可將事權統一，然而修法並非萬靈丹，如何藉由管理策略達成跨部門協力才是主要目標。

當代文獻對知識創生的討論，多集中在知識的有效移轉與管理，較少由組織集體能力的養成觀點，進行探討。然而，隨著全球化與網際網路的興起，跨組織疆界的研發創新，已不能僅單純由知識有效移轉的角度觀察，而必須由分散式組織的管理，由社群實務的觀點，進行討論。尤其，跨領域科學家的專業社群，不但深富高度的知識涵量，更經常能因應環境的動態變化，產生突破性創新成就，而具有重要研究價值。本研究以台灣著名科學社群─「無線奈米生醫團隊」為調查田野，並由這個科學社群特殊的知識能力養成(organizational knowledgeability）著手，分析社群成員的工作脈絡，以掌握社群組織如何持續有效創生知識。 研究發現，科研知識養成的基本功、察覺使用者創新需求的敏銳度、巧妙橋接內外部資源的中介能力、以及持續參與專業社群運作的社群力，構成集體能力養成的重要內涵。從實踐社群（CoP）的觀點來看，這四種能力的養成過程，正是一個科學新手逐步蛻變為創新高手的能力累積；更是他由合法的社群周邊參與，逐步進階到核心社群決策的進程。 創新不是天分，而是養分。當一個科研人才，一個科研團隊，能不斷取得來自專業學術社群的知識養分，他就能源源不絕，產生創新知識。而這也正是所謂頂級發表的內涵。一篇好的專業學術發表，他體現的價值不但是專業學術社群的肯定而已，更是個人或團隊能力累積的極致成就。本研究最後則探討本案例對社群實務的知識創生與研發創新文獻上的啟示，並點出對科學團隊與研發機構的實務意涵。 / Nowadays, product or service innovation often requires highly specialized experts to work closely, such as the design of computer server or performing a cardiovascular surgery. Studies of knowledge creation put more focus on knowledge management and knowledge transfer. However, we know relatively little about how distributed organizations, such as experts communities create knowledge. This study focuses on a top-performing scientific community—the Wireless Health Advanced Monitoring Bio-Diagnosis System (WHAM-BioS) in Taiwan. This team consists of leading scientists from nano-technology, bio-technology, information technology and network communications from different scientific disciplines. This study aims to examine their knowing practices of scientific invention. This research will contribute to theories on knowledge creation through the lens of practice. By analyzing the organizational knowledgeability, this paper suggests organizations reconsider the knowing of cross raining ( or learning by doing)，sensitivity of users’ painpoints, brokering resources and participating in tier one academic communities as the collective capabilities of scientific community. These four elements as five organizing capabilities will contribute to the knowledge creation and community of practices literatures.

政府存在的目的，在維持人民基本的生活水準，在促使民眾能在自由、安和、樂利的平等的社會環境，並透過與運用法律、道德所允許的公權力手段，以促進社會的繁榮為最高之宗旨；但在目前政府處理危機緊急應變機制計有國土安全會報、災害防救會報及全民防衛動員準備業務會報(此即政府三大緊急應變體系)等，並自2005年起推動合併運作迄今，在中央政府之作法，似已達實際聯合運作與資源整合之效益，然在實際運作情形因需涉及中央與地方間權責分工關係？各公民營事業機構等體系能否協同運作之勾聯？等問題，現有運作並非如此順暢，究其原因係政府在面對新型態的危機發生時，三大應變體系聯合運作所能回應與處理的緊急應變處置作為，不僅未能有效的解決危機與事件所引發的問題，甚者更成為危機處置的亂源與礙手礙腳始作俑者；實有再予檢視與探討空間，以期建立一個權責相符且明確的緊急應變機制。 本文試圖以運用跨域治理為出發點，謹就政府目前積極推動之國土安全、災害防救及全民防衛動員準備業務(此即政府三大緊急應變體系)上聯合運作既存的困境，究其緣由乃此三應變體系皆屬危機管理範疇，各體系內所包含之工作項目與所涉單位甚多，任務屬性與編組成員重疊度極高，甚者尚可包含公(私)營事業機構，故亦應屬跨域治理之特徵，此三者之間關係應緊密運作且具關聯性。然從自2005年起政府積極推動情形下，縱然掌握最大的緊急應變資源與能量，但從歷次處理各項災後或危機應變等工作，卻往往是成為社會與民眾所責難焦點，何以如此呢？實因在於政府的緊急應變處置的機制紛亂不一所致，況且今日台灣面臨全球化所造成的衝擊，環境的變遷導致複合式災害所形成的危機出現層出不窮、社會科技上多元技術的需求以及民眾普遍要求全面的危機管理與跨域治理，故本文主要乃是以「跨域治理」與「危機管理理論」作為基礎論點，藉由文獻探討、焦點座談及問卷調查等方式，檢視三大應變體系聯合運作政府與民間的豐沛資源，運用網際網絡之功能與跨域治理的模式，才能達到凝聚總體資源，群策群力共同處理危機。 / The primary purpose of the government existence is maintaining the integrity of the people's basic living standard, encouraging people to have freedom, peace, and equality. Furthermore, under the law and morality, by means of public power to promote social prosperity. Since 2005, the Taiwan government has amalgamated and promoted the joint operation of three urgent strain response systems which includes homeland security council, disaster council, and national defense mobilization council (these three are the urgent strain response systems of Taiwan Government). The government's approach seems to have reached the joint operation of resources integration of benefits. However, in the actual operation, the problems were emerged from the conflict involved between Central and local authorities, the responsibilities between the public and private utilities, and how to implement the operation of the system of cooperative association. To trace the causes, the joint operation of three major urgent strain response systems is incapable to respond and handle emergency disposal when facing a new state crisis. Moreover, it might cause the crisis of the source of chaos and drag initiator. Definitely, there is a need for further review and assessment to establish a consistent and clear responsibilities among these three urgent strain response systems. This article attempts to use cross-domain governance as a starting point to assess the system. The government impetus the urgent strain of government presently, the three urgent strain response systems are the part of crisis management which includes lots of work and connections with other majority organizations. Because the association constitutes various members base on the different tasks, some members may belong to different divisions. Even the enterprises which run by the local people are the members of the “cross-boundary governance” which should be closely related each other. Since 2005, the government has actively promoting circumstances, even the government has enough information and resources of handling emergency situation, this government (administration) still censured by the public. The reason is that the emergency structure of our government is out of frame and inconsistence. In addition, Taiwan is facing the high pressure of becoming globalization. The impact of changes of the environment resulted in the formation of compound disaster crises emerged, the needs of diverse technologies and social science and people generally demand comprehensive crisis management along with cross-domain administration, so this paper is based on “cross-boundary governance” and “crisis management”, by using the literature reviews, seminars and workshops, questionnaires and surveys to assess the joint operation of three urgent strain systems of Taiwan Government, and the public use of the vast resources, to apply the internet functions and cross-domain governance model, will be able to reach the overall resources and effectively integrating the common crisis management of Taiwan Government.

在當前的治理環境下，公共任務比以往更需要整合政府及各部門組織的行動方能克盡其功。因此，多數的公共管理者應會同意，行政組際協調已成為「治理時代」重要且迫切的議題之一，公共管理者需要擁有全新的能力，從解決民眾問題的角度來回應民眾需求。本文將行政組際協調定義為「藉由兩個或兩個以上行政組織的一致行動，使特定政策或計畫的執行，能達成最少的冗餘、不一致與空隙的執行結果」。在此定義下，本文討論的行政組際協調涉及三個層面：第一個層面為跨行政組織如何產生一致行動的問題；第二個層面為行政組織間的互動關係；第三個層面為跨行政組織執行成果的問題。 本文建構的「行政組際協調嵌套賽局模型」假定官僚制度中的專業分工與獲利轉換機制的制度設計，是造成行政組織分工但不合作的主因。在此前提下，筆者引入「效用損失」的概念，做為發展行政組織行為效用函數的基礎。在行政自主性「效用損失」的概念下，筆者僅保留與行政組織政策或計畫執行最相關的自變項，分別是相依關係、溝通、管轄領域、民意監督、外部課責與內部課責等六種，來解釋行政組織的合作行為以及協調的結果等兩種依變項。由於本文將制度視為對參賽者的限制與機會，在制度陳述概念的輔助下，筆者得以清楚地設定行政組際協調的賽局情境，並將行政責任的思考轉化為外部課責與內部課責等兩種課責參數型態。在此課責制度框架下，筆者建立行政組際協調的空間結構，透過行政組織自主性效用之簡單損失函數以及制度空間模型的運用，成功建立起一個階層管理者、兩個行政組織的行政組際協調嵌套賽局模型。這個模型依據外部課責是否一致，以及內部課責是否存有共識等兩個面向，將行政組際協調賽局情境區分為四種類型，並在分別推演參賽者的行為變化後，提出十項理論命題。為詮釋這些命題在現實環境中的意義，筆者在臺北市政府研考會的同意下，引用該會於2010年10月辦理之1999跨機關陳情案件問卷調查資料，進行次級資料分析。 綜合而言，本文建構的「行政組際協調嵌套賽局模型」，是建立在一個嚴格的假定條件之上的，因此其理論的解釋力與預測能力都僅能限縮在一定的範圍內，特別是一階層管理者、兩行政組織的三人完全訊息賽局。換言之，超出這個範圍之外的行政組際協調現象，就不適合使用本模型進行解釋。本文雖然只使用極精簡的相關研究變項，卻也足以展現一個理論模型應具備的解釋與預測能力。當然，本文的研究僅是一個開端，不論在模型的廣博性以及適用性都還有極大的待改善空間。筆者也鼓勵後繼的學者，能持續地擴展與修改本文提出之理論模型，讓行政組際協調研究領域能朝向更正面的發展。 / Under the present governance environment, the government would need more efforts to coordinate different organizations’ actions than before to make sure the public services would be provided successfully. Thus, most public managers would not only agree that the interorganizational coordination has become one of the important and urgent issues in the governance era, but also they need to learn new abilities to response the citizens’ needs. The author defined the concept of interorganizational coordination as “The end-state of a public policy or program which is implemented by two or more organizations in a consistent way is characterized by minimal redundancy, incoherence and lacunae.” Under this definition, the author discussed three different questions of interorganization coordination in public administration. The first question is How can we formulate a set of consistent actions for implementing a public policy or program? The second question is “How can we explain the interactive relationship between the organizations in public administration?” The third question is “What kind of results would be produced by multi-organizational implementation?” The nested game model of this dissertation has been assumed that the specification and unique side payment system of bureaucracy are the fundamental institution of interorganizational coordination. Under this assumption, the author introduced the concept of simple loss function and structure-induced equilibrium to create an utility function of public organizations and a spatial model for deducing propositions of interorganizational coordination in public administration. In order to verify the propositions of the nested game model of this dissertation, the author did a case study which was including 52 appealed cases of 1999 Citizen Hotline of Taipei City Government and tested the hypothesis derived from the propositions. Finally, the author concluded that there are six independent variables, including interdependency, communication, territory, supervision, outside accountability and inside accountability which can be used to explain two dependent variables, including cooperative behaviors and the result of interorganizational coordination. The author admitted that the interorganizational coordination is a contingent process and should be carefully defined its game rules before discussing what happened in this process. This dissertation has provided a simplicity model for explaining interorganizational coordination with one hierarchical organization and two horizontal organizations within four different situations. The author hoped that other researchers can modify this simple model to explain more complex situations of interorganizational coordination. Thus, this field could be continually developed in a positive way.

當前我國各級政府財政因窘、公共建設財源短缺，地方期盼興建捷運建設，惟捷運建設成本高昂，國家發展委員會參考美國租稅增額財源機制（Tax Increment Financing, TIF）制度核定「跨域加值公共建設財務規劃方案」，該方案廣泛用於配置捷運建設經費，主要係結合創新財源及「自償率」機制促使地方政府善盡財政努力，改善早期建設外部效益未能內部化的缺點，由中央及地方依自償率共同分擔捷運建設經費。本研究發現中央為減少財政負擔設置自償率門檻作為補助依據，恐造成地方為求計畫核定，將配合中央或自行美化財務參數，導致未來財政上的道德危機，觀之美國爭議個案，發現以未來的租稅增額挹注公共建設時隱含道德危機及財政排擠，相關問題管制措施不足，我國援用美國相關制度時應特別注意其制度上的缺點，然目前國內制度及相關研究尚未就捷運建設營運期之自償性經費提出對應的管考措施。 依財政分權理論，捷運建設自償性經費可按財政總量管制的理念進行管考。本研究分析美國管考機制爭議案例後續處理方式，再歸納愛荷華州管考機制相關作法，發現該州管考措施多元，不僅明訂資訊公開項目，亦限制制度運用範圍，可作為我國管考道德危機及財政排擠問題之參考。然而，美國制度與我國「跨域加值公共建設財務規劃方案」未完全相同，為設計適合我國之管考機制，本研究邀請曾經參與該方案之中央及地方相關人員，以及國內大眾捷運系統學者參與焦點團體座談會及個別訪談，針對現況課題進行深入的探討。經分析訪談意見，發現捷運建設財務規劃現況問題包含中央面臨地方違背財務承諾道德危機，地方則可能出現財政排擠問題，故管考機制應發揮財務預警、資訊透明功能。 本研究建構一套管考機制，以計畫、執行、檢查、改進（Plan-Do-Check-Act）的實施程序進行下列管考措施：（1）審議期間由中央依捷運建設貢獻審議各計畫租稅增額投入建設經費比例，並制定財務監督及輔導原則、資訊公開原則，供地方據以制定相關配合辦法。（2）建設期間中央給予補助前，監督地方檢討非自償性經費執行情形。（3）營運期間由地方主管機關每年向地方公共債務管理委員會提報自償性財源收益績效，中央每5年檢核地方綜合成效。（4）配套措施包含由中央擴充、開放資訊系統供地方及民眾運用，落實財政透明及公共課責，輔助推動管考機制。同時運用彈性獎勵策略，促使地方政府提升財務績效，促使地方自我改善地價評議制度，以充分反映公共建設貢獻，達成外部效益內部化。 / Currently, government is facing financial difficulty on all levels and is short of public funds for public works. Local governments are looking forward to the construction of MRT facilities. However, the costs of these are very high. Referencing the tax increment financing (TIF) system in the U.S., the National Development Council approved the “Project for Cross-Field Value-Adding in Public Works Financial Planning,” which is widely used for the allocation of the MRT construction funds. By combining innovative financial resources and a “self-liquidation ratio” mechanism, local governments are encouraged to make financial efforts to overcome the failure to internalize the external benefits of early construction. Central and local governments share the MRT construction funds based on the self-liquidation ratio. In the present study, we summarized the literature related to self-liquidating public works and found that during the process of reviewing MRT construction plans, in order to reduce the financial burden and increase the self-liquidation ratio of local governments. However, to seek approval for their plans, local governments beautify their financial indicators, resulting in a moral hazard in finance. By analyzing disputes in the U.S., we found that this system implies moral crises and financial exclusion. Control measures on related issues are inadequate. When borrowing related systems from the U.S., the Taiwanese government should pay special attention to their shortcomings. Neither the current domestic system nor related research has proposed appropriate measures to supervise and evaluate self-liquidation funds during MRT construction and operation. According to the theory of fiscal decentralization, self-liquidating funds for MRT construction can be supervised and evaluated as per the framework of growth control quotas. After analyzing subsequent settlements of disputes on supervision and evaluation mechanisms in the U.S. and summarizing practices related to these mechanisms in the state of Iowa, we found that the state has diverse supervision and evaluation measures, which not only clearly stipulate the disclosure of project information, but also set limitations for the scope of applying the system. This can be used as a reference for the Taiwanese government to handle the moral hazard and financial exclusion of the supervision and evaluation system. However, the systems in the U.S. and the “Project for Cross-Field Value-Adding in Public Works Financial Planning” in Taiwan are not entirely the same. To design an appropriate supervision and evaluation system for Taiwan, those who had participated in the development of the plan from central and local governments as well as scholars of the domestic mass transit system were invited for focus group and individual interview. In-depth discussion on current issues was carried out. After analyzing their opinions from the interview, we found that the current situation of financial planning for MRT construction is as follows: the central government is facing the moral hazard that local governments may violate financial commitments and local governments may experience financial exclusion. Thus, the supervision and evaluation system should perform the functions of financial forecasting and information transparency. In this study, we constructed a supervision and evaluation mechanism to implement the following measures through the plan-do-check-act procedure: (1) During the reviewing phase, the central government considers the ratio of tax increment invested into the construction funds for each proposed plan according to the contribution of MRT construction while developing financial supervision and counseling principles and information disclosure principles to serve as a basis for local governments to formulate supporting measures. (2) During the construction phase, prior to granting subsidies, the central government should supervise the review of the implementation of the non-self-liquidating funds by the local governments. (3) During the operation phase, each local authority should report annually to the local Public Debt Administration Committee its earnings from self-liquidating resources and the central government should inspect the overall performances of the local governments every five years. (4) The supporting measures include the central government expanding and opening information systems for local governments and the people, implementing fiscal transparency and public accountability, and prompting the promotion of supervision and evaluation mechanism. Simultaneously, the central government may use flexible incentive strategies to encourage local governments to improve their financial performance and land appraisal systems to reflect fully the contributions of public works and to internalize the external benefits.