臺灣食品安全事件不斷，特別是2014年的黑心油品事件，政府處 理失當，相關新聞報導連續3個月以上，導致民眾對政府及食安信心 大跌，政府也進行大幅改革，顯示政府在食品安全管理上的缺失及不 足。因食品安全管理牽涉中央與地方及多部會間的互動與協調，故本 文從跨域治理的角度切入，來檢視此一事件發生的原因及整個處理過 程的全貌。在發生原因方面，研究結果顯示因過去政府資源不足，油 品管理的權責不清，使得政策產生模糊地帶與缺漏，讓不肖廠商有機 可趁；在處理過程方面，並非政府相關單位未積極處理，而是過去所 累積的缺失一次爆發，各政府單位間的資訊不夠流通，導致政府處理 狀況不佳。因此，本研究建議應釐清行政部門間的權責劃分、促進各 單位之間資訊的流通，並強化行政和檢察單位之間的合作關係，始能 有利於食品安全政策之執行與落實。

Many food safety incidents have occured in Taiwan lately. The adulterated oil incidents in 2014 are unusual because the government handled the incidents poorly, and news related to these incidents lasted for more than three months. As a result, the public’s confidence in the government and in food safety dropped, and the government had to reform the food safety management system. Because food safety management involves various departments and requires cooperation between the central and local governments, this paper aims to provide a more complete picture of the causes of the events, and an analysis of governmental activities from the perspective of cross-boundary governance. The results of this study show that the incidents erupted because the boundaries and responsibilities of the governments involved were not clear, maybe due to a lack of resources, and the deviating oil processors took advantage of these deficiencies. The governments conducted many activities to deal with these incidents. However, the accumulation of past shortcomings and a lack of information circulating between different governmental units, led to the poor handling of the events. Therefore, this study suggests that the boundaries and responsibilities of the executive departments should be clarified, the circulation of information between various governmental units should be promoted, and cooperation between the executive and judicial departments should be strengthened in order to improve food safety management.