面对高等教育日渐沉重的财政投入并顺应“政府再造”的世界趋势,台湾自2001年开始积极推进公立大学行政法人化方案,至今仍争议不断。文章除详述台湾公立大学争取法人化之沿革、行政法人化之具体内容以及大学法律地位改变之职能转化外,还从法律、财务、治理、监督多个层面评析发现,公立大学行政法人化,确实有利于大学自主与自治,但却非关键因素,如何审慎设计前瞻可行之内部治理结构、大学才能真正有效运作以完成学术、教学等目标进而提升竞争力。 Faced with the increasingly heavy financial investment in higher education and with the world trend of “government reengineering,” Taiwan has been actively debating the program of administrative legalization of public universities since 2001 and is still controversial. In addition to the details of the legalization of administrative public universities in Taiwan, the specific content of administrative legalization and the functional transformation of the legal status of universities in Taiwan, the article also analyzes the legal, financial, governance and supervision levels of public universities, Indeed, it is conducive to university autonomy and autonomy, but it is not a crucial factor. How can we prudently design a forward-looking and viable internal governance structure so that universities can truly and effectively operate so as to accomplish academic and teaching goals and enhance their competitiveness?