公營事業民營化是1980年代中期以來公共政策之核心議題，從英國柴契爾政府開始推動民營化政策以來，法國、西德、日本等先進國家相繼跟進，此一趨勢已在世界各國形成風潮。然而民營化政策的推動並不是一件容易的事，主要原因之一在於對現職員工的權益未能適當的補償與處理，而造成員工的抗爭與反彈。因此，如何克服與化解來自員工的阻力，是推動民營化工作的當務工作。本研究透過問卷調查與員工訪談方式，瞭解公營事業員工對公司民營化的態度及對現行保障員工權益方案之看法與需求，進而根據實證發現，提出建議，希望能有效化解員工的抗拒態度，順利達成民營化政策的目標。

　　　　　Privatization is one of the core topics of public policy in mid 1980s. The Privatization initiated in the Thatcher government quickly spread through France, West Germany, and Japan and subsequently accelerated into a global trend. It is not always an easy Job for public enterprise to implement the privatization policy smoothly. Part of the reason impeding the practice of privatization comes from employee's resistant attitudes for fearing their rights are not properly treated and compensated. Therefore, it is a pivotal and urgent task to alleviate employees' resistance by means of designing certain compensation and assisting them to confront the changes. By using questionnaire survey and interviewing method, this study tries to understand what is employee's responsive attitudes and requirements on their working rights and other benefits while they are facing the privatization, and then, propose suggestion to alleviate employees' resistance.