The public works are promoted by the BOT model. Since the performance period lasts for several decades, if the negative quality of the enterprise has an impact on the outside, the loss of the government image and the people’s questioning for the government’s credibility will become a major issue for the government in public governance. This study proposes a new government governance exchange theory based on Mittun (2004) as a model for demonstrating the tripartite views, also citing Carroll’s (1979) Corporate Social Responsibility (CSR) stratification theory and Federick’s (2004) value construct. As an internal factor to discuss the triadic exchange relationship, the BOT case is discussed and integrated into the research framework to complete the paradigm shift, resulting in the government’s policy reflection on the CSR introducing into BOT cases, as a reference for subsequent management implications and research.