英國臂距組織的法人治理經驗：兼論對我國行政法人的啟示   全文下載

Corporate Governance of Arm’s-Length Bodies in the UK: Implications for Taiwan’s Non-Departmental Public Body System

在英國公共治理體系中，「臂距組織」（Arm’s-Length Bodies，ALBs）扮演政策執行與監督的重要角色。本文旨在分析英國ALBs的法人治理的制度設計與發展趨勢，並探討其對我國行政法人制度的啟示。透過對「優良法人治理原則」、「公共團體董事會成員行為準則」、「公共團體治理成熟度矩陣」等治理規範與工具的比較分析，本文建構「課責體系」、「治理工具」、「文化價值」等三面向的架構。研究指出，英國ALBs在課責層級的明確分工、治理工具的制度化應用，以及公共服務倫理的文化內化方面，均展現相當的成熟度，形成專業自主與公共課責的動態平衡。相較之下，我國行政法人制度雖已具備法律基礎，但在權責分層清晰度、治理評估多元性、倫理文化建構等方面，仍有強化空間。

Within the United Kingdom’s public governance system, Arm’s-Length Bodies (ALBs) play a critical role in both policy implementation and regulatory oversight. This study analyzes the institutional design and developmental trajectory of corporate governance in UK ALBs and explores its implications for Taiwan’s Non-Departmental Public Bodies (NDPBs). Through a comparative analysis of three key governance frameworks and tools—the Principles of Good Corporate Governance, the Code of Conduct for Board Members of Public Bodies, and the Public Bodies Governance Maturity Matrix—the study constructs a tripartite analytical framework comprising accountability system, governance tools, and cultural values. The findings reveal that UK ALBs exhibit a high degree of maturity in clearly delineating accountability hierarchies, institutionalizing governance tools, and embedding public service ethics into organizational culture, thereby achieving a dynamic balance between professional autonomy and public accountability. In comparison, while Taiwan’s NDPB system is underpinned by a sound legal framework, it requires further enhancement in the clarity of accountability structures, diversity of governance assessments, and the institutionalization of ethical and cultural values.