儘管資本主義與社會主義的路線之爭已然隨著冷戰結束而淡化，然而，這並不代表著資本主義誠如學者F. Fukuyama所言，獲得最終的勝利。相反地，在美國次級房貸所掀起的全球金融風暴後，資本主義的盲點，也就逐漸的浮現出來：也就是發展成本的歸屬議題。在資本主義的思維下，競爭性的趨使，引致於人們希冀透過各種科技的發展，以創造特異的產品而獲取大量的利潤。然而，從「風險社會」概念的角度析之，儘管科技的創新，帶動經濟的蓬勃發展，但從長遠的角度來看，對人類的發展是有助益、抑或是造成傷害，顯然是無法確知的。在兩種思維的矛盾下，產生了一個根本的悖論－成本歸屬失衡議題－科技與智慧產品的利潤往往由發明者所獨佔，然而，產品本身不確定性所導致的後遺症，其成本卻往往轉嫁至政府與社會，顯然不符合公平正義。是故，在風險社會的思維下，該如何有效針對政府、社會、以及企業等三面向，進行合理的課責分配，乃本文的研究焦點所在。綜言之，本論文乃希冀從「風險社會」理論的角度，剖析資本主義下、經濟發展成本轉嫁的不公平性，以期探討出一更符合當代科技社會發展的課責機制，修正資本主義立論下的盲點。就本文的研究結果顯示：（一）當風險因子納入現代化下的經濟發展邏輯運作考量時，則經濟與科技創新發展的負向成本將導向由社會大眾來承擔，據此並可能引發政治的不信任與經濟危機，而使得原有的經濟發展邏輯乍然崩解；（二）為有效地將負向發展成本回歸風險生成者負擔，研究分析，透過以社會大眾結合民選官僚循正規立法途徑，給予企業進行「法律式課責」，應當是最為恰當的因應方案。

Although the conflict between capitalism and socialism has diminished since the end of the Cold War, capitalism has yet to, as scholar Francis Fukuyama stated, reach the final victory. On the contrary, after the U.S. subprime mortgage crisis triggered the global financial crisis, defects of capitalism, such as the problem of development cost attribution and distribution, gradually emerged. In capitalist competition, substantial profits are obtained from various technological advances to create so called high-tech products. However, from the ”risk society theory” perspective, although scientific and technological innovations can foster the prosperous development of an economy, the long-term effects on human development (whether helpful or harmful) are unclear. The contradictions in these two types of thinking result in a fundamental paradox: an imbalance in cost attributions, with the profits of technology and intellectual products being exclusively owned by the inventor. However, because of the potential side-effect and unexpected issues caused by the product, the cost is often passed on to the government and society. Therefore, how effectively governments, society, and business conduct a reasonable distribution of cost burden is the focus of this research. The findings of this study are as follows: (a) When risk factors are introduced and the cost of potential negative impacts on economic development is absorbed by society, a lack of political trust and an economic crisis may ensue. Consequently, the original economic development is disrupted. (b) To effectively return the cost and burden of risk to the manufacturer, promoting legislation (that holds companies ”accountable by law”) through the cooperation of community and elected officials is the most appropriate response to the problem.