本文的主要目的，在於探索上一個世紀八○年代以來，在行政改革的新公共管理浪潮下，透過法規鬆綁、公私合營、民營化…等等方式，進行政府再造工程後，傳統代議民主的課責所受到的衝擊。我們採取文獻檢閱與比較方法，進行主題的分析。在文獻檢閱的方面，是針對新公共管理相關的文獻、行政倫理、課責等相關論述加以整理分析；在比較的面向上，首先是公共行政發展歷史階段的縱向比較，其次是從不同理論建構中，橫向比較課責的類型與內涵。我們初步得到的結果，是認為小而美的政府，以及透過市場提供公共服務，使得公共行政組織、運作方式、以及與利害關係人的互動有了改變，促使效率、效能、服務品質、以及回應公民需求都有所改善。但是，公共管理改革後的課責與代議民主課責之間也存在著扞格的關係。因此，在凸顯公共管理改革後的課責問題之際，我們希望經由治理網絡、新公共服務等理論的課責提議，讓我們能以更謹慎的態度接受／批判新公共管理的浪潮。

During the 80s last century, the restructure of the government was in process under the wave of the New Public Management(NPM) of administrative reform by the ways of relaxing the rules, public- private collaboration, and privatization,…etc. The purpose of this essay is to study the conflicts between the accountability of traditional representative democracy and those of the“NPM＂. Literature review and comparative approach were used to analyze the main theme. In the aspect of literature review, the issues related to New Public Management, administrative ethics and accountability are analyzed. In the comparative approach, the longitudinal comparative study is the historical steps of the development of public administration. Then the horizontal study is to compare the types and intentions of accountability from different theoretical structures. We have acquired a conclusion that the small government and public services provided through market came to a change among the public administrative organizations, the patterns of operation and the interaction of the interested parties. There was also improvement in efficiency, effectiveness, service quality and the responses of civil needs. However, there is disagreement between the accountability after public management reform and the accountability of representative democracy. Therefore, on emphasizing the accountability problems after the reform of public management, we hope to accept or criticize the wave of New Public management in a more cautious way by proposing the theories of governance network and new public governance.