省思「一臂之距」：論我國準政府組織的治理與課責

Thoughts on ＂Arm's-Length＂: Governance and Accountability of Quasi-Governmental Organizations in Taiwan

我國的準政府組織，主要分成政府捐助之財團法人、行政法人等兩種類型。本文旨在探討我國這二類準政府組織與政府部門之間的「一臂之距」。對此，本文透過文獻探討，先說明「一臂之距」之意涵、趨勢、本土脈絡，並從國會監督、主管機關／監督機關監督、董事會、人事、財務、資產、績效評鑑等面向來進行分析；繼而，從政治、法律、層級與專業課責的觀點，討論三個面向，分別是：增加國會監督的適切性、二種準政府組織法制架構的差異性、董事會治理的重要性。本文之研究發現與建議如下：第一，國會強化對政府捐助之財團法人與行政法人的外部課責是可以理解的，但如何兼顧組織自主性，值得再深思。第二，理論上，行政法人的監督密度應高於政府捐助之財團法人，關於其預算送國會審查、董監事財產申報、薪資上限等相關法規，都有檢討的空間。第三，主管部會應重視法人的董事會，引導法人提升其董事會的專業職能，以增強其內部課責。另外，本文建議加強準政府組織的資訊透明與內部稽核，以更好的「自律」來降低「他律」。最後，將公共性偏高之政府捐助之財團法人朝向行政法人來轉型，應是可考慮的方向。

GFNPOs and NDPBs are considered quasi-governmental organizations in Taiwan. This paper begins with a broad introduction to ＂arm's-length＂, and discusses its local contexts. The findings are as follows. First, the strengthening of congressional oversights over GFNPOs and NDPBs is reasonable, while it is also important to maintain the balance between external accountability and autonomy. Second, presumably, the oversights over NDPBs should be more intensive then GFNPOs, and therefore the congressional budget reviews, the property declarations of board members, and the salary ceiling need to be re-examined. Third, to reinforce the internal accountability of GFNPOs and NDPBs, competent authorities should emphasize the importance of the boards and the improvements of boards' professional capacity. Fourth, this paper argues that the increases of informational transparency and internal auditing can enforce the self-discipline of these organizations. Finally, it is suggested that GFNPOs with higher publicness may be transformed to NDPBs.