自一九八○年代以來，全球化公共管理改革運動已積極進行，「市場化」即為核心主題之一。其中委託外包 (contracting out) 式是「市場化」主題常用策略措施之一，在此模式中，政府仍擁有所有權及控制權，而係雇用私人部門提供公共服務。此一政府服務委託外包政策，不僅已成為OECD 會員國應用市場機制策略之一，而且臺灣在以往推動行政革新或現今推動組織改造亦將委託外包視為策略措施之一。 本文嘗試從政府服務委託外包的理論立基予以分析，進而探討臺灣在政府服務委託外包政策的規劃起源與推動成效，以及針對實務推動上面臨的困境，提出相應的解決之道，期望能提供公務人員在規劃政府服務委託外包政策上，有借鏡啟發之用。

Since the 1980s a global reform movement in public management has been vigorously under way. Marketization is the one of core issues. Contracting out has been utilized as the one of strategic arrangements for marketizational issue. In this model, the government entity retains ownership and overall control but employs the private vendor to actually render public service. The contracting out government services policy is not only OECD membership has been utilized as marketizational strategy , but also Taiwan has been utilized as the one of strategic arrangements for implementing administrative reform in the past or reengineering in the present. This paper attempts to analysis the theory of contracting out government services. Furthermore, to inquire planning origins and results of contracting out government services policy in Taiwan. And facing the dilemma of contracting out government services policy in the practice. The author concludes that to offer the solutions for the sake of helping public servants to plan contracting out government services policy.