70年代中期，以公營事業的經營型態存在之鐵路事業，在喪失交通市場上獨佔性地位之後，經營情況逐漸惡化。各國政府因在公營事業的體制內進行多次的改革卻無成效之後，紛紛採行民營化的改革方式。在本文中，作者以日本、德國和英國為例，除了介紹民營化前三國國鐵的經營概況、問題點外，並整理三國國鐵民營化的經過和內容，嘗試探討民營化所帶來的成果及所遭遇到的困境。同時在本文最後，藉由三國國鐵民營化之比較分析發現，從周延民營化政策之重要性、國家是否放棄基礎建設的責任、民營化對象之考量與獨立債務處理機構之設立等四個面向來檢討各國的改革方式，並提出真體的作法以提供我國在推行民營化政策時之參考。

The national railway company run in the type of public business in the middle of the 70's has gradually become worse in the business running after losing the virtue of monopolization in the transportation market. After the fail of the transformation in the internal system of the public business, one by one, all of the governments in the other countries apply the transformation method---Becoming private of the public business. In this article, we attempt to discuss about the results brought by the becoming private of the public business and the difficulties that they had encountered in the other countries by taking the examples of the becoming private of the public business in Japan and in German and in United Kingdom. Except for brief1y introducing their business running and the argued questions before becoming private, also, we describe the process and contents of the becoming private in these two countries. At the same time, at the end of this article, by means of the comparing our transformation to these in these two countries, we offer the practical suggestions about the items that we should be aware of on the process of becoming private of our public business in considering of the importance of the becoming private, the responsibility whether or not the government should give up the original basic facilities, the consideration of the objects of becoming private and the setting up of the independent debt dealing institute.