我國早期之立法並未對「委任」、「委託」及「委辦」等進行有系統的規範，對於其程序上之要求亦無一致之規定。民國87年至88年間，《地方制度法》、《政府採購法》、《行政程序法》等相關法規開始對「委任」、「委託」及「委辦」進行較有系統地規範。行政院法規委員會於民國95年要求中央及地方各機關就主管法規中有關「委任」、「委託」及「委辦」之規定，應依據《行政程序法》及該會所決議之原則加以釐清或釋示，並應適時檢討修正。惟民國95年迄今已逾9年，目前我國法規中「委任」、「委託」及「委辦」法規用語仍顯紛亂雜沓。有鑑於此，本文爰就相關法規、解釋令函、法院判決中，整理爬梳以釐清「委任」、「委託」及「委辦」在法律上的真意，並就教育部委辦法令與幼兒園園長專業訓練委託辦理實務加以評述，最後則提出結論與建議，以供各方參採。

In the early legislation of our country, there were no systematic regulations towards “Delegation”, “Commission” and “Entrustment” as well as a consistent mandatory procedure of stipulation. However, between the periods of 1998 to 1999, the related laws of Local Government Act, Government Procurement Act and Administrative Procedure Act started to proceed in more systematic regulations towards “Delegation”, “Commission” and “Entrustment”. In 2006, Legal Affairs Committee of the Executive Yuan requested the agencies of central and local governments to clarify or explain and did timely rectification after reviewing, according to Administrative Procedure Act and the principles of the resolution from Legal Affairs Committee. However, since 2006, nine years has passed, it still shows muddling on the usage of current laws and regulations of our country towards “Delegation”, “Commission” and “Entrustment”. For this reason, this article aims to clarify the real meaning of the “Delegation”, “Commission” and “Entrustment” whence on the related laws and regulations, official clarification and the verdicts from courts. Moreover, there are also comments on the directions of consignment of Ministry of Education and the consignment practice of professional training for directors of kindergartens. Finally, the conclusions and the suggestions will be proposed for reference.