摘 要 「課責」是有效治理的核心概念，「課責」也是組織是否更有績效的監督 機制，在當代治理理論中，「課責」非僅是狹義的「責任」而已，它涉及「民 主的承諾、倫理的行為、公平、正義、程序正義、道德責任」等規範性問題， 也涉及績效導向及創造利益的效率問題，更涉及對財務監察，符合法制，政 治道德及良好的行政作為等議題。強化「課責」機制，係達成「善治」的重 要途徑。以「中華郵政」被行政院片面改名為「台灣郵政」乙案，引起吾人 對公部門在行使命令及權力時，到底有無考量「課責」問題的興趣。郵政公 司從政府機關改為一百分之百國營之事業體，在一片國營事業民營化的浪潮 中，由於資金龐大且涉任務性之服務事業，郵政只能轉型成「公司化」的事 業機構，而其組織仍具有公部門之性質。本文擬從承行政院命令的董事會與 代表員工工會的幾場爭論經過，分析兩造在「課責」上所強調的內容與缺失 之處，以做為未來討論公部門與其所屬國營事業機構，相互對待關係之「課 責」議題的重要參考案例。

Abstract Accountability is the core concept of effective management and also the supervising mechanism of performance in organizations. Therefore, to explore the contemporary governance theory has to mention about the accountability which covers the duty system of an organization but not the explanation of “duty”. It not only involves the defined questions of democratic promises, ethics behaviors, equality, righteousness, righteous process, and moral duty but also involves the effectiveness of performance and innovatory benefits. Moreover, it covers the issues of financial supervision, lawful system, political norm and good governance. To emphasize the mechanism of accountability is an important means to accomplish “good governance”. For example, it induced our interest in accountability of government when they apply the order and power in the case of Chunghwa Post which was changed the name into Taiwan Post by Exceutive Yuan. This study is to use the debates between the board meeting by the order of Exceutive Yuan and its employee union toanalyze their conflict in the contents and shortness of “accountability”. This study is also to set up a good example for future references and discussion of accountability between public departments and its state-owned enterprises.