杜拜的成長正因為他們體認到自己都市不足之處，在城內的本國人民不多，所以要吸收不同專業知識的人才到城內發展。且預見未來將面臨的問題，石油總有開採完的一天，因此政府的當務之急是要探討如何保持杜拜的永續發展，規劃要達成的目標與願景，運用有效率且強大的執行力開創出無限生機。杜拜邦長穆罕默德認為要提升杜拜經濟、教育、醫療、安全、穩定、休閒的最高水準，不是只有當下，而是持續不斷的如此。此外，在二十年前，杜拜曾經向台灣取經，因為覺得杜拜和台灣很像，只有一些些的人口，也缺乏資源，但是台灣卻能在1980年代享譽全球並列亞洲四小龍之一，所以杜拜認真的向台灣學習經驗來摸索自己國家發展的道路。 而政府再造觀念的提起即希望政府有創新與適應環境變遷的能力，提升組織效能、效率，給予民眾更好的服務品質。本研究利用文獻探討的方式，了解杜拜城市的背景、精神、執行、發展、建設、成果。從中探得杜拜符合政府再造十項原則中的三點原則，發揮「效率」原則、發揮「預見性」原則、發揮「市場導向」原則。本研究的目的即要了解杜拜發展的背景、將政府再造觀點套入杜拜深入探討與分析，進而思考台灣現存的問題，以及可以反學習與思考的方面，以利未來可能再次成長出發的契機。

The Yacht Hotel in Dubai has made her highly famous in the world. Twenty years ago Dubai wanted to learn Taiwan's experience, because Dubai was similar to Taiwan, with few population and lack of natural resources. However, Taiwan was world renowned and became one of the four Asian dragons in the 1980s. Dubai realized their own disadvantages, so she opened to attract professionals of different expertise from abroad to help develop the country. In order to maintain the sustainable development, Dubai has conjured up the vision, set up the goals, implemented the projects efficiently, and brought about endless opportunities. The concept of reinventing government implies that the government should adopt innovation, adapt to the changing environment, and enhance organizational effectiveness and efficiency to improve the quality of public service. This study intended to explore the success of Dubai in the view of reinventing government. Based on the experience of Dubai’s success, this study attempted to find out new opportunities of development for Taiwan. The background, development concept and strategies of Dubai were examined through the literature review. This study found that Dubai has employed three of ten principles of reinventing government: 1. principle of efficiency, 2. principle of predictability, 3. principle of market orientation. Dubai has learned that the government needs to significantly improve efficiency and to foresee the potential obstacles that Dubai will encounter in the future. Under strong leadership of Dubai government, the economic development of Dubai has started to flourish, and professionals of different expertise attracted from abroad really have helped the country to successfully realize Dubai’s vision. From the experience of Dubai’s success, Taiwan government should open up the existing barriers of foreign capital, which is critical to stimulate the investment and expand the economy. The government of Taiwan also needs to attract foreign professionals of different expertise to enrich the domestic human resource. Moreover, Taiwan government has to strongly and efficiently facilitate future economic growth through correct policies, in order to enhance the competitiveness of the country.