本研究以中華電信公司做為個案研究樣本，採用文獻分析、個案研究法和深度訪談，探討台灣現行推動的國營事業民營化，這些具特別背景的公司在面對市 場競爭和內部轉型的雙重壓力’如何策略性的採彳了、銷肷企業社會責任制度’以 組織轉型中的體質善盡社會責任。 研究發現： 1. 中華電信配合政府公營事業民營化的政策，經過一連串轉型過程，雖然營 業仍穩居電訊業龍頭，且推行企業社會責任制度更連續幾年獲得天下遠見 雜誌CSR獎，堪稱業界典範之一，但績效功過如何迄今理論上爭議不休。 2. 公司董事長、董監事會與股東結構與一般大型公司迥異，很難套用相關的 「股東權益理論」或「利害關係人理論」去分析。 3. 實施企業社會責任對於市場競爭、消費者品脾認同和員工士氣等的文化變 遷，與工會運動的訴求和政治干預等，產生微妙的動態關係。由於19S9年 以來台灣有38家公營事業完成私有化，仍有8家公營事業在推動中。 因此本文的初探性研究，有助於對私有化過程有更深人一點的觀察，以做為決策參考。

This research take Chunghwa Telecom (CHT) as a case study samples, adopt literature analysis, case studies and in-depth interviews to explore Taiwan cun*ent-driven privatization of State-owned enterprises, these special background of the company, in the face of the dual pressure of market competition and internal transformation. How they strategically embedded corporate social responsibility system within the transforming body to fulfill their social responsibilities. This research has found several: Firstly, CHT followed the policy of Government's'1 State-owned enterprises’ Privatization ”,went through a series of transition process. Although business was still firmly held the leading telecommunications industry, and promoting corporate social responsibility system for several years to win the mainstream media’s CSR Award, However, be right or not? Still leaving theoretically endless controversies so far. Secondly, Since HTC’s chairman, board members and shareholders’ structure are vary widely with the other companies , it is difficult to form related to the "stockholders5 equity theoiy" or "shareholders5 theory" to analyze. Thirdly, Implementation of corporate social responsibility for market competition, consumer brand identity and cultural change, such as staff morale, and the demands of the trade union movement have a dynamic relationship between the delicate political interference. Since 1989, Taiwan has 38 state-owned utilities be privatized; there are 8 public utilities in the promotion. This preliminary study contributes to the better observation of the privatization process, and providing policy makers to refer to.