自從八○年代歐美福利國家出現嚴重的財政危機後，各國政府為了降低營運成本，提升經營效率，紛紛思索解決之道，而民營化、委託外包，甚或非營利組織即成為取代傳統政府供應並生產公共服務的政策主流。其中，由於民營化過程中，將會牽涉到事業體質的轉換、組織結構的重整、勞動條件的改變與工作環境的變化等，對民營化後的組織發展與員工福利有顯著的差異，因此，民營化對公營事業而言，可算是一種組織上的重大變革。 本文以日本國鐵為例，藉由文獻分析與個案研究，從組織結構、組織文化與管理方式來觀察發現，民營化與組織變革實為一密不可分的關係，公營事業民營化與否，牽動著組織成員的心態與對組織的認知；而組織變革與否，也關係事業的效率與競爭力，特別是組織變革的內容更是直接影響事業的存續。倘若公營事業僅實施民營化，而缺乏組織變革，則事業可能因組織本身不合理的結構而受到牽制，難以發揮具體成效。反之，若公營事業僅進行組織變革而未實施民營化，則事業本身因受限於法規的約束，難以有大規模的變革，甚至組織成員的鐵飯碗心態恐也難以改變，致使改革最終流於失敗。

When serious financial crises emerged in the welfare states in Europe and America in the 1980’s, governments of many countries have been figuring out solutions to reduce operation costs and increase management efficiency. Privatization, designated contractors or even non-profit organizations have substituted the role of providing public services that used to be provided by the government. Institutional transformation, organizational reconstruction and changes of labor conditions and work environment are involved in the process of privatization. Due to the impact of privatization, significant differences occur in organizational development and in the welfare of employees. Therefore, privatization involves substantial organizational change for publicly-owned enterprises. Japan Railway (JR) serves as an example in this research. Through literature review and case study, this paper examines the various aspects of organizational structure, organizational culture and management style. It is found that privatization is closely correlated to organizational change. Privatization of publicly-owned enterprises affects the mentality and cognition of members of the enterprises. Organizational change is related to the efficiency and competitiveness of an enterprise. Some organizational change will even affect the sustainability of an enterprise. If a publicly-owned enterprise privatizes without organizational change, the unreasonable structure of the organization would make it difficult for the enterprise to deliver performance. On the contrary, if a publicly-owned enterprise conducts organizational change without privatization, large-scale innovation would be unlikely because of the limitations of legal regulations. The employees’ mentality of keeping lifelong employment is also hard to change, which may cause the failure of organizational change in the end.