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行政法人是台湾地区实行政府组织改革、实现政府瘦身和提升公共服务效率的产物。与传统的行政科层机构相比,行政法人具有独立的公法人资格,拥有更大的人事、财政和专业的自主权,并接受主管机关的绩效评价。行政法人虽然属于新兴的制度,但从人与物的结合以提供公共服务的视角来看,仍属于公法人。台湾地区的行政法人制度与大陆地区的事业单位有诸多相似性,可以为当前大陆地区事业单位的改革,提供借鉴。因版面所限,本文分两期刊发,本期刊发的是(二)。
Administrative Corporation is the product of implementing the reform of government organizations in Taiwan, realizing the government’s downsizing and enhancing the efficiency of public services. Compared with the traditional administrative departments and agencies, administrative corporations have independent public legal personality, have greater personnel, financial and professional autonomy, and accept the performance evaluation of the competent authorities. Although administrative corporations are emerging systems, they still belong to public legal persons from the perspective of providing public services by integrating people with things. The administrative corporation system in Taiwan has many similarities with institutions in mainland China and can provide reference for the reform of public institutions in mainland China. Due to layout limitations, this article is published in two issues, this issue is (b).