我國截至2025年底，中央及地方行政法人的數量共設置有23個，中央文化類行政法人計有3個，地方文化類行政法人計有8個，文化類行政法人共計有11個，將近我國行政法人數量的半數，尤其地方文化類行政法人設置佔地方行政法人之大多數，前述案例顯見地方藝文機構設置為行政法人更適宜，而依「組織最適誡命」，臺北市立交響樂團、臺北市立國樂團應改制為行政法人。 本研究先以文獻分析法探討藝文機關改制理論，並分析藝文機關改制之國內外相關案例，規劃「臺北市立樂團改制行政法人」政策方案後，再以深度訪談法進行質化分析，透過彙整分析與機關主管、組織成員等利害關係人，以及行政法人、音樂表演的學者專家的訪談內容，評估該政策方案是否可行。 經本研究發現，本政策方案對受訪對象之公務人員較無影響，而受訪對象之機關主管、學者專家認為本政策方案有必要性、可行性，但本政策方案雖已遵循政策倫理，並依信賴保護原則，規劃原聘任人員改制後維持其原有待遇，盡量避免其因政策而犧牲，受訪對象之原聘任人員仍表示反對。 因本政策的支持率似乎不足，而需要短期、中期及長期的分別規劃，短期先維持現狀，人力問題先規劃勞務委外，中期可規劃將年度預算改為基金制，由團務基金擴編約聘僱人員，以維持作業人力，但市立樂團以「藝文機關」執行給付行政之表演藝術業務，已呈現效率不足之疲態，所以長期目標仍為本政策方案。 最後，本研究建議適時推行改制，使臺北市立樂團能運用「行政法人」的核心優勢，在人事及會計制度上更彈性、自主，以提升專業及效率，增加公共任務之服務效能，進而提高營運競爭力。;By the end of 2025， a total of 23 Non-Departmental Public Bodies (NDPBs) have been established across Taiwan’s central and local governments. Among them， three are cultural NDPBs at the central level and eight are cultural NDPBs at the local level， bringing the total number of cultural NDPBs to 11， nearly half of all NDPBs nationwide. Notably， most local-level NDPBs are cultural NDPBs. This suggests that converting local arts and cultural organizations into NDPBs would be an appropriate institutional arrangement. In line with the requirement for optimized organization， the Taipei Symphony Orchestra and the Taipei Chinese Orchestra should therefore be merged and restructured as a single NDPB. This study first employs documentary analysis to examine theories relayed to the restructuring of arts and cultural institutions and reviews relevant domestic and international cases. After formulating a policy proposal to restructure the two orchestras into a NDPB， the study conducts qualitative analysis through in-depth interviews. By compiling and analyzing interview data from key stakeholders including agency heads， organizational members， scholars and experts in NDPBs and musical performance， the study evaluates the feasibility of the proposed policy plan. The findings indicate that the policy proposal has limited impact on the interviewed civil servants. Agency heads and academic experts generally consider the plan necessary and feasible. However， although the proposal adheres to policy ethics and the principle of legitimate expectation by ensuring that existing employees retain their original pay and benefits after restructuring， the originally appointed staff members still expressed opposition. Given that support for the policy appears insufficient， a phased approach is recommended. In the short term， the status quo should be maintained， with staffing issues addressed through outsourcing. In the medium term， the annual budget could be converted into a fund-based system， using an operational fund to expand contract-based staffing and maintain organizational capacity. Nevertheless， the current governance model of the two orchestras has already shown signs of inefficiency and institutional strain. Accordingly， the long-term goal remains the implementation of the proposed restructuring policy. Finally， this study recommends implementing the restructuring at an appropriate time so that the merged orchestra (currently named the Taipei City Orchestra) fully leverage the institutional advantages of a NDPB， including greater flexibility and autonomy in personnel management and accounting systems. Such reforms are expected to enhance professionalism and administrative efficiency， improve the effectiveness of public service delivery， and ultimately strengthen operational competitiveness.
