「國家科學技術發展計晝」（National Science and Technology Development Plan，簡稱NSTDP)—般型計晝，為行政院26個部會科技預算主要的執行項目， 高度攸關我國科技研發能力與產業技術提升。自2002年起，國科會開始針對各 項科技發展計晝採行績效管理制度，也意味著過去由國家主導的科技發展政策， 在民主轉型後，重新形成政策制訂與執行的協調機制，並強化民主課責的可能性。 本文從文獻檢閱中，彙整出政府績效管理三個階段中，所面臨的新舊管理模式與 課責衝突，以及可能影響行政改革的本土脈絡因素。另方面，依此形成一制度脈 絡的分析架構，用以檢視NSTDP—般型計晝的績效管理實務。研究結果指出， NSTDP績效管理制度實務所遭遇的諸多挑戰，根植於新公共管理典範忽略了政 府環境與民主治理的政治本質，並存在民主課責的侷限。而在我國行政民主化過 程中，「一黨獨大的政治環境、強勢行政傳統下的部際關係、受儒家思想影響的 行政文化」等脈絡因素，則加重了 NSTDP績效管理制度在垂直整合與水平協調 方面的問題。綜此，本文乃建議，政府績效評估最好被視為一項促進政治溝通的 媒介，而非整全的解決之道。未來NSTDP績效管理制度除了應正視前述削減行 政改革的制度脈絡因素，持續提升績效資訊的品質，更不能忽視民主課責各面向 之間的協調，以因應政府在當前科技發展政策中的角色變遷，與民主治理的多方期望。

The general-type programs of NSTDP are the primary S&T budget items of the 26 departments under the Executive Yuan, which are highly relevant to the R&D capabilities and the industrial technology development of Taiwan. Since 2002, the NSC has implemented NSTDP performance management system which means a possibility to reform the top-down mode of national S&T development policy as well as to improve democratic accountability after democratic transition. This study aims to analyze several challenges in NSTDP performance management practices under Taiwan’s democratizing administration context. The results indicated that numerous challenges encountered by the NSTDP performance management system are rooted in the NPM paradigm which ignores the characteristics of government, the political nature of democratic governance and other dimensions of democratic accountability. Moreover, Taiwan’s one-party dominant political environment, the inter-departmental relations under the strong administrative tradition, and the Confucianism influenced administrative culture that further increases the difficulties to vertical and horizontal coordination. In cognition of these limits, government performance evaluation should be used as a medium to promote political communication. Besides enhancing the quality of performance information, the NSTDP performance management system should take into account the many sides of democratic accountability, in order to respond to the multi-dimensional expectations of the democratic governance.