台灣正在安裝一項從威權政體轉型到民主政體的新制度工程。政府新制度的建立進而帶動行政部門多元重組的活動。然而，行政單位「新制度」的建立及「多元重組」的活動應該把握什麼基本原則才不致於產生混亂?本文試從「民主」與「效率」兩原則來討論公共行政運作應有的基本準則及內涵，並試從管理、政治及法律的層面來討論落實「民主」與「效率」兩原則的具體作法。本主的目的在於提供行政人員一套檢驗行政運作的準則及培養其以全方位的角度來認識公共行政的運作。公共行政的運作不能偏離「民主」與「效率」兩原則的規範：民主原則與效率原則在公共行政的運作中並非互斥不能相容，應可同時輪換互為「目標與手段」。如此，公共行政的發展及運作才有可能減少矛盾的產生。

Taiwan is in the process' of installing a new political institution which is the transformation from an authoritative regime to a democratic system. New political institution also indicates plural reorganization activities in the administrative branch. However. under what principeres could the "the political institution" and "reorganization activities" be executed without creating chaos? This paper try to discuss this question from the perspectives of 「Democracy」and 「Eiffciency」. In addition, this paper will discuss the application of「Principle of Democracy 」and 「Principle of Efficiency」in public administration from managerial. Political and legal perspectives. The purposes of this paper are to provide public administrators a set of norms for examining administrative behavior and to equip public administrators with a more comprehensive understanding of public administration. An accountable public administration can not escape from the examination of "democracy" and "efficiency" The major argument in this paper is that the "principle of democracy" and the "principle of effciency" are not necessarily incompatiable. They could be "means-ends" to each other at the smae time. Qnly when we have these understandings. could the development and operation of public administration minimize conflict and reduce paradox.