本研究係配合政府「強化公司治理政策綱領暨行動方案」推動改革公司治理政策，研究如何增進行政機關之治理以提升其施政效能與運作 效率。本文除簡介國際間如經濟合作暨發展組織、柯林頓總統第12866號行政命令等對於一般行政機關治理之做法與經驗外，亦介紹國際貨幣 基金、新巴塞爾資本協定等國際間金融管理機關治理之原則與要求，最後綜合歸納前述發展經驗，提供我國行政機關在管制程序、執行及目標 管理上等具體建議，冀藉由增進行政機關之治理，落實行政機關為人民服務，提高人民福祉之功能。

In consonance with government policy to promote corporate governance reform, as embodied in the "Policy Agenda and Action Plan to Strengthen Corporate Governance", this paper studies how to improve the governance of administrative agencies so as to enhance their operational efficiency and the effectiveness of their policy implementation. The paper provides a simple introduction to the practices and experience of the OECD and President Clinton's Executive Order 12866 in regard to general administrative governance, and also the principles and requirements of the IMF and the New Basel Capital Accord with respect to the governance of international financial administrative agencies. Drawing lessons from the aforementioned development experience, the paper presents concrete recommendations for Taiwan's administrative agencies concerning regulatory procedures, implementation and target management, as means of improving administrative governance, implementing service-oriented administration, and heightening the public welfare function of government administration.