摘 要 行政院體育委員會自成立迄今，雖是決策制定者，但卻淪為決策執行者，其下無 執行單位，於事權統整及推動上較難達成一致性，上命難下達，而與民間體育團體僅 為目的事業主管機關，且皆為委託業務及補助關係，並無上下直接隸屬，因此，政策 擬訂與執行上難以統整，此為現況窘境。 立法院通過中央行政機關組織基準法，將行政院部會調整為13部、4會和5獨立機 關，此一基準法規範將體委會併入教育部，合併成「教育及體育部」下設2司1中心 （運動競技司、體育健康司、國家運動選手訓練中心），成為政府13部之一，此項規 劃以司級領導體育，實無法因應未來發展趨勢，決策者宜再審慎 考量國家體育發展，從新思索體委會的留存或位階提高，以符實務。咸以我國體 育經費編列歷年皆不敷支應，倘能將體育年度經費提升至GNP1﹪（約160億新台 幣），對我國挑戰奧運金牌及因應國家體育整體建設、運動競爭力提升及全民健康發 展等，皆能攀向高峰，進而晉級國際體育先進之林。

Since the National Council on Physical Fitness and Sports (NCPFS) had hitherto been established, it was orientated as the decision-maker, but it was reduced to the decisionexecutor that had no executive organization at lower levels Because the decree form the upper levels were conducted rarely to the lower levels, the consistency of the integration and promotion of the business was tough to reach. In addition, the NCPFS which was the directorial apparatus of the civil sports communities was limited to entrust the business and subsidize the finances rather, and these communities were independent form the NCPES. Therefore, the present quandary is that the NCPFS is hard to integrate and implement the lawmaking and its execution. The Legislative Yuan had approved the Basic Organizational Code of the Central Government, and rearranged the organizations into 13 ministries, 4 councils, and 5 independent institutes. According to this basic code, the NCPFS will be absorbed by the Ministry of Education into the Ministry of Education and Physical Education, one of 13 ministries under the Executive Yuan, which has the Department of Athletic Sports, the Department of Health Physical Education, and NSTC at lower levels. However, this arrangement emphasizes only on the “department” level guiding the laws. Hence, it will be pragmatic that the decision-maker should think the future of the development of physical education in Taiwan more deeply, and that re-consider the persistence or the level elevation of the NCPFS. The budget for physical education in Taiwan was always not enough in past years to affect the systematic sustained development of the physical education so extremely. Therefore, if the annual budget could be up to GNP1% (about NT 16 billions), it will benefit for not only the pursuit of the Olympic golden medal and the systematic sport construction but also the overall promotion of the athletic competitiveness and the whole people’s physical fitness. Otherwise, the increasing of the budget can facilitate the development of our physical education to the higher level, and advance Taiwan into the international developed countries of physical education.