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.

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

由於少子化與全球化趨勢，近年來高等教育經營環境競爭日趨激烈，政府在推動組織再造的方案中，其中一項重要的變革，就是推動文教機構「行政法人化」，其具體落實的特色之一就是可彈性進用約用人員，故現階段國立大學行政法人化規劃的變革發展，在組織結構與人事制度方面的調整上，對於員工行為及態度也產生極大的影響。 許多學者將員工間彼此互動的關係稱為社會資本，社會資本的建立需要極長的時間，其不僅影響員工工作績效的表現，亦直接影響組織績效，因此，在法人化過程中是否會影響員工間的相互信任等社會資本，亦是國立大學推動「行政法人化」政策成敗的關鍵之ㄧ。 本研究針對個案以深度訪談法了解行政法人化變革發展過程，對員工帶來的轉變及影響為何，評估進用公務人員或約用人員的優缺點；並從社會資本觀點探討公務員與契約人員間彼此工作的調適與衝突問題等。研究顯示員工對行政法人化均不了解且安於現狀，領導者除了重視用人彈性外，應更重視行政法人化變革發展的說明與溝通，以化解員工心理負面態度，使行政法人化推動更臻完善，而面對組織雙軌制的人事制度以及人員更迭頻繁，員工間仍需磨合適應，所以組織社會資本需要建構、培養與累積。 關鍵詞：社會資本、行政法人化、公務人員、約用人員

1999年台灣發生九二一地震之後，中央政府為因應災後重建需要，制定「九二一震災暫行條例」，並依法設置「行政院九二一震災災後重建推動委員會」負責重建事項之協調、審核、決策、推動及監督。其次再將中央政府所收震災捐款設立「財團法人九二一震災重建基金會」，聘任政府相關單位代表與民間社會人士組成董監事會共同管理基金。 財團法人九二一震災重建基金會為一公設的財團法人（GONGO），成立之初主要功能仍是在配合政府施政，並未因面對地震應變而有所調整。然而2000年台灣進行50年來首次的政黨輪替，卻也意外地改變了基金會的組織型態，以「議題導向、主動規劃」成為基金會新的思考方向，並在此基礎之上展開策略規劃。 本文主要以「策略矩陣分析法」對於基金會所推動的住宅重建策略進行分析，並以政府所推動相對之住宅政策作為比較基準（benchmark），透過實務上的驗證分析，說明在一個創新的組織型態下，確實能更為有效地處理「公共」議題，同時為「公設財團法人」或是「行政法人」的角色找出新的價值與定位。 / Following Taiwan’s September 21 (921) Earthquake in 1999, the central government answered post-disaster reconstruction needs by drawing up the Temporary Statute for 921 Earthquake Reconstruction. On this basis it established the Executive Yuan 921 Earthquake Post-Disaster Recover Commission to address problems of co-ordination, policy approval and development, process advancement and overall supervision. In addition, it formed the 921 Earthquake Relief Foundation using donations received by the central government, while placing government representatives from applicable agencies as well as members of the public on a board of directors to manage the foundation’s funds. The 921 Earthquake Relief Foundation was a “government-organized non-governmental organization” (GONGO). Its main function at the time of its formation was to coordinate with the government in the implementation of policy, but it was not able to adjust its role in the face of new contingencies. In 2000, however, Taiwan’s first transfer of political power in fifty years unexpectedly reshaped the foundation. Its line of thinking became “issue-oriented and planning-proactive,” and on this basis it began to be involved in strategic development. This article uses strategic matrix analysis to investigate the residential reconstruction policy advanced by the foundation. With the corresponding residential policy advanced by the government as a benchmark, and using practical verification and analysis, it argues that an organization that has undergone change is indeed able to efficiently deal with “public” themes while at the same time seeking out new value and orientation in the role of a GONGO or the “administrative corporation.”

近年來，「新公共管理」及「政府再造」已蔚為世界潮流，公共政策以民意為依歸，施政方向取決於民眾的滿意度，因此績效的衡量成為提升行政績效的基礎。我國自2002年始制定科技組織績效評鑑制度，作為各研究機構訂定評估作業之參考，對研究機構評估機制的重視可見一般。A法人為以國防科技研究發展為主的研究機構，自2014年轉型為行政法人，究竟其轉型前後其經營績效如何? 乃為本研究主要動機。 本研究以A法人所屬9個單位為績效評估的對象，運用資料包絡分析法評估各研究單位之間的相對效率，分別以專業計畫支出、服務支出、用人費用及資本支出作為投入變數；以計畫產值、營業收入、專利權等三項作為產出變數，探討行政法人化對A法人績效變動情形，以瞭解績效差異的原因，並提出改善績效之建議。 經過實證研究發現，A法人轉型後整體規模提升，究其原因主要為規模效率變動所導致；此外，相對無效率單位普遍有規模效率值較純技術效率值高的情形，顯示無效率單位應提高其純技術效率，才能提高其生產效率；再者，差額變數的分析顯示，無效率單位效率不佳的原因主要為資本支出投入資源太多，及計畫產值的產出太低，由於計畫產值涉及國防兵力整備計畫及年度預算編製等因素影響，較無法透過營運管理加以控制，因此相對無效率單位應優先考慮降低資本支出等投入資源。 / Along with the conception of "new public management" and "government reengineering" thrive around the world, every country starts to negotiate about public opinions. As important roles of satisfaction of the general public, the measurement of public policies performance has become the basis for enhancing administrative performance. We had formulated a performance appraisal system for scientific and technological organizations in 2002 as a reference for evaluating research assignments by research institutes. It means that evaluation mechanism for research institutes has become the global trend. This thesis examines the impact of administrative corporation on operating performance, not only evaluating the achievement rate of organization goal, but also promoting resource utilization efficiency. In order to evaluate the performance of the administrative corporation, this study uses data envelopment analysis to evaluate the relative efficiency among research institutes. Through the empirical result, the change of scale efficiency led to an increase in the size of the organization. Moreover, the scale efficiency is generally higher than the pure technical efficiency among relatively inefficient units. We found that inefficient units should increase pure technical efficiencies to improve their productivities. Eventually, we did confirm that there are too many resources invested in capital expenditures and output value is too low. Therefore, as output value is subject to the country budget, inefficiency units should give priority to reducing capital input to improve performance.