本文從公司∕機構治理的相關概念切入，探討公共服務廣電機構的理想治理原則，並以英國廣播協會BBC為例，論及公共廣電機構內部治理的相關課題和機制設計。本文主張，公共廣電的董事會組成和功能定位，以及其向公眾負責的適當機制，乃是理想治理的關鍵。本文最後將相關討論聯繫上轉型中的我國公共廣電，並提出修法方向建議。

Based on the concepts of corporate governance, the article explores the principles of good corporate governance of public service broadcasting (PSB). Take British Broadcasting Corporation (BBC) as the primary example, related issues and operational mechanisms of the internal governance of PSB are also discussed. The article concludes that the selection and appointment procedures of the governors and the mechanism for making the board of governors accountable to the public are keys to the good corporate governance. At the end of the article the conclusions are linked with the current transformation of Taiwan’s PSB and some suggestions of legislation are proposed.