西方工業國家以「私有化」政策對抗財政危機與社會福利遭受批評、質疑的困境 ，近年臺灣福利意識高漲時，也出現福利私有化的呼聲。本文嘗試從西方工業國家的歷史經 驗裡，瞭解「福利私有化」的意涵、假設與限制；並嘗試以財貨產生的四個主要過程為元素 ，發展出不同的福利私有化的組合方式，這個架構可以解釋過去私有化的型態，並展望未來 私有化的多元變化，同時發現各部門功能的銜接與角色定位是私有化成功與否的關鍵。而臺 灣目前所謂「福利私有化」的討論充其量只能說是「鼓勵民間參與」，不同於西方政府角色 轉變的私有化，本文亦由西方福利私有化的軌跡探討臺灣採取「鼓勵民間參與」政策時，應 該注意哪些問題。

　　　　　Recently, people in Taiwan require the government to respond to social welfare demands, and there are some advocates proposing privatization of social welfare. But privatization is no panacea, and it presents its own problems. Such an approach demands further investigation in view of the plight of the western industrial nations in this regard. Their experiences contribute to our understanding of privatization of social welfare: both its limitations and its potential. The diverse privatizing styles resulting from the different combinations of commodity-bringing into being methods will be explored here. This research will also examine the past privatizing models, and search for diverse future possibilities. In addition, this research will explore whether or not the successful coordination of functions between four sectors would lead to successful privatization. In contrast with the transition of government's role rendered in the West, Taiwan's present privatization programs can be categorized as "the measure to encourage participation of non-government sectors." Nonetheless, while trying to carry out the policy, certain issues from the western experiences should, indeed, be taken into consideration.