由於跨域議題的增長，以及為了處理各種複雜問題導致協力的需要，使得所謂的「人多手雜問題」變得更加嚴重，也使得「全局治理」的需求更為明顯。在此情況下，吾人有必要運用「全局課責」來讓功能整合的政府負起責任，使其更能有效運作。 本文主要目的是在釐清全局課責的概念。其次，本文進一步說明該概念的構成要素，以及每項要素所隱含的相對應策略，以便達成全局課責的目標，同時讓全局治理的運作更加有效。 然而在操作層次，本文也討論有關全局治理的界限問題。換言之，倘若我們無法認清這些界限問題帶來的影響，將可能造成全局治理的運作出現問題。

Since the growth of cross-cutting issues, and the needs of collaboration to handle varied complex problems, the so called "the problem of many hands" is getting worse and the requirement of "holistic governance" is getting evident. As a result, "holistic accountability" is advocated to hold the government accountable and make it workable. The central purpose of this paper is to elaborate the concept of holistic accountability. In the sense of this concept, its constituent elements are identified, and each of the elements reflects a piece of the overall design of a better strategy to holistic accountability and potential improvements to holistic governance. In the operating level, however, several boundaries of holistic accountability are discussed. In other words, if we fail to recognize those constraint factors, it would lead to the weakness of holistic governance.