公共工程採BOT模式推動，由於履約期間長達數十年，企業若有負面品質對外部產生影響，將使政府 形象損失、人民對政府公信力產生質疑，成為政府在公共治理的重大議題。本研究依Mittun(2004)提出新的 政府治理交換理論，作為論證三方觀點的典範，引用Carroll(1979)企業社會責任(Corporate Social Responsibility，CSR)分層理論及Federick(2004)的價值觀構面，做為討論三位體交換關係的內部因素，最後 透過BOT案內容探討，融入本研究架構以完成典範移轉，產生政府對CSR導入BOT案的政策反思，作為 後續管理意涵及研究的參考。

The public works are promoted by the BOT model. Since the performance period lasts for several decades, if the negative quality of the enterprise has an impact on the outside, the loss of the government image and the people’s questioning for the governments credibility will become a major issue for the government in public governance. This study proposes a new government governance exchange theory based on Mittun (2004) as a model for demonstrating the tripartite views, also citing Carroll’s (1979) Corporate Social Responsibility (CSR) stratification theory and Federicks (2004) value construct. As an internal factor to discuss the triadic exchange relationship, the BOT case is discussed and integrated into the research framework to complete the paradigm shift, resulting in the governments policy reflection on the CSR introducing into BOT cases, as a reference for subsequent management implications and research.