「民營化運動」曾經是，現在是，未來似乎也還是跨國界、跨公共服務領域、跨意識型態之共同主張。在「民營化」被當做萬靈丹，被認為是「當然正確」的政策，是一項全球性風潮，並承載各種政策期待的同時，其實來自各方——實證研究的、意識型態的與切身利益的爭議與質疑雜音卻不曾稍歇。在此社會服務「民營化」——契約委託已被政府宣示為台灣福利服務輸送政策主軸之際，本文計劃透過重探民營化的宣示理性、其運用在社會服務領域所潛於中的矛盾性格與形於外的浪漫迷思，以及相關的組織變遷理論，據以檢視台灣在社會服務「民營化」——契約委託的政策規劃與契約管理相關議題。本文所歸納的迷忠包括:「目前的契約委託制度可在良性競爭中產生效率」； 「政府可以低廉的價格購買高品質的服務」； 「政府可以掌握受託單位的服務品質」；「目前的甄審及評鑑制度可保證受託者的產出」；「民間社會因此而更繁榮」；「民營化讓政府、民間志願服務組織、服務接受者與納稅人四贏」。為使有限資源達到最適的運用，本文建議決策者、民營化研究與實務社群應將「成果管理」做為現階段政策規劃與執行的重點，並著力於相關技術的研究與開發，以保留社會服務民營化的優勢，並破除迷思、降低負面效應。

There has been a rapid growth in the “Privatization” of personal social services over the past decade in Taiwan. The “Privatization” of social services has been adopted as a panacea, as a “taken-for-granted” policy, as well as a global trend which tries to meet all kinds of policy expectations. Meanwhile, dispute and suspicions on “privatization” have also been growing. Recently, the Taiwan government has adopted the “privatization”, especially in the form of contracting-out, as the policy for social services delivery. This article thus tries to review its declared rationale, the hidden contradictory characteristics and romantic myths of contracting-out in the process of policy planning and contract management. It concludes that the myths held by decision-makers include: 1. Current contracting-out system can be efficient through complete competition; 2. The government can bargain high quality services with low price; 3. It is possible for the contractors to monitor the service quality; 4. Current performance evaluation is able to ensure the outcome; 5. It can make civil society be more prosperous; 6. It is a "win-win" situation amongst the government, voluntary social services organizations, service consumers and tax-payers. It is suggested that decision-makers, researchers, and practitioners should realize the limitation of contracting-out, and therefore focus on “outcome measurement” subject, to develop related techniques. The advantages of contracting-out will be retained.