本文提出企業家精神的核心即為創新精神。其主要特色有六:重視成本效益關係、 重視續效評估、重視選擇與競爭、主張創新與改革、主張法令鬆綁、主張顧客導向。因此政 府須因應情境變遷，回應人民需求，並以續效的展現爭取認同。 企業型政府的目標為根本轉型公共系統與組織，用以提升其效能、效率、適應力與創新 能力，並滿足服務對象之需求，爭取永績生存的正當性。因此企業型政府之建立，有賴於文 化價值、結構與流程三大層面之改造，以落實改革目標。 官僚體系在融入企業精神時，定要體認頭家對服務需求的變化，本身續存的正當性危 機，而抱持嚴肅的動機，逐步調適運作的氣質，與頭家建立和諧感通的關係，俾讓官僚體系 與企業型政府得以相容並存。企業型政府並非政府改造的萬應靈丹，吾人應認清公私部門之 雷同性假定，有其先天上的不妥當性與不合理性存在，如此在進行移植時，方能互助互補彼 此的不足，以對應時空的演變。

　　　　　This paper addresses the central principle of entrepreneurial government (EG), "the spirit of innovation". The idea of EG seeks to transform public systems and organizations into ones that are more effective, efficient; adaptive, and creative. It also pursues to fulfill the needs of its constituents, and to maintain institutional sustainability. In order to achieve these two goals, the establishment of EG should rest on 3R's: rethinking restructuring and reengerneering. The paper also evaluates three dimensions of EG. Concept evaluation criticizes three aspects of EG. That are:definition of EG is not precise and adequate, its dynamics is ignored, and its effectiveness is conditional. Then it goes to analyze EG's goal propriety, problem correspondence, and its implementability. Finally, reform programs of EG should embed with its institutional environment for success.