公共管理者如何看待公私合夥專案的風險？對於合夥過程中風險移轉與風險分擔有何偏好？「風險移轉」是公私合夥專案運作最重要的原則，但唯有透過良好的「風險配置」機制，方能成功地結合公、私部門雙方特質，否則將導致合夥專案成本的上升、延展工期，甚至失靈等後果。理論上，風險應該由最有能力管理一造承擔，但最適化的風險配置原則並不容易落實。除了客觀條件的權變與方法論上困難性外，政府當局本身尚須透過特定政策工具的支持，以落實「風險分擔」之責任。不過，此舉可能違反了公部門管理者的工作動機，也隱含從事這類循證分析的必要。根據上述文獻背景，由於公私合夥專案往往是由公部門加以發動，站在私部門角度，倘若未能洞悉公部門管理者風險配置的偏好，影響所及的是後續契約協商的成本，也會阻礙專案績效的達成。遺憾的是，過往台灣鮮少產出相關調查研究——風險移轉與風險分擔多停留在一些原則性討論。是以，方法論上，本研究主要藉由行政院公共工程委員會網站所公布的資料，進行公私合夥專案的公部門電話調查，初步呈現公共管理者對於這類專案風險的評價和風險分擔的認知，再針對此一調查發現，本研究也結合文獻分析與深度訪談資料，進行相關討論與反思，最後則對於未來研究方向提出一些建議。

How do public managers perceive the risks in public-private partnership(PPP) projects? What are their attitudes toward risk shifting and risk sharingduring the collaboration? “Risk shifting” is one of the key principals inoperating PPP projects, only through a well-designed “risk allocation”mechanism can we combine the distinct characteristics of the public and privatesector. Otherwise, the PPP projects will inevitably face increased costs,postpone, and even failure. Theoretically, risks should be allocated to the partywho can manage them well, however, it is uneasy to actualize the principal ofoptimal risk allocation. In addition to the environmental contingencies andmethodological difficulties, government authorities, in order to take theresponsibility of “risk sharing”, have an obligation to support the private sectorvia utilizing certain policy tools. However, this may contradict the publicmanagers’ work motivation, and which reveals that it is worth to conduct theevidence-based analysis. Against this research background, since PPP projectsare often initiated by the public sector actor, the private sector actor has tograsp the public managers’ risk allocation preferences, and thus the transactioncosts can be minimized and project performance can be enhanced as well.Unfortunately, to the author’s knowledge, the investigations regarding the topicof risk shifting and risk sharing in PPP projects in Taiwan are scarce. Thisresearch, methodologically, intends to focus on the public managers’ attitudestoward risks in PPP projects via phone investigation, and the related data wascollected from the website of Public Construction Commission ExceutiveYuan. Our findings demonstrate the results of risk ratings and risk allocationpreference in PPP projects especially from the angle of public sector. Theimplications are discussed in accordance to the literature and in-depthinterviews, and the recommendations for future research are also provided.