本文分析2002年後台灣公共就業服務體制在分權化的發展歷程中，中央政府對地方政府採取的調控影響策略及其後果。研究發現，台灣的公共就業服務體制受到「目標管理」模式的主導影響，導致中央政府實際上推動的是一種「有限分權化」政策，而且在實施有限分權化政策的同時，仍然企圖調控影響地方政府制定與執行公共就業服務的政策目標，採取的調控策略包括「分級競爭的就業安定基金體制」、「專業區隔的地方自治體制」、「執行過程的管理機制」等三項，藉以建構形成「差異調控」下的治理體制，在此治理體制下，造成的結果是更加強化各個層級的地方政府之間形成「資源運用成效差異」與「就業成效差異」的問題，背離了原本分權化政策所欲達成的「提升地方就業成效」目標。

This article analyzes the central government’s steering strategies affecting local government and resulting in the decentralization of public employment service regime in Taiwan since 2002. The main finding is that, under a model of “Management by Objectives,” the most important steering strategies in the implementation of limited decentralization policy were ‘hierarchical comparative employment stability funding regime’, ‘professional segmental local self-governing regime’and ‘management mechanisms in the process of implementation’. The resulting ‘governance regime under differential steering’worsened the problems of‘resource performance difference’and ‘employment performance difference’ between different hierarchies of local governments against, instead of meeting the original objective of improving local employment performance.