本研究以遊戲化與共創觀點，重新檢視一項公共政策的體制變革，點出如何透過關係的轉變來產生互動，進而演化出全新的執行模式，將原來的三輸場面，扭轉成為三贏的局面，進而共創出全新的價值。本文主要的研究貢獻是，透過統一發票的案例研究，提出遊戲化共創模式的三個本質：一、創造遊戲化關係；二、營造遊戲化互動；三、共創遊戲化價值。這個模式不見得是一種發明，而是重新理解既有制度之後的意外發現，讓我們對於熟悉的人事物有一番全新的「體驗」與「見解」。本文藉由此案例之敘說，顛覆傳統上對於制度議題的刻板印象，並提出理論與實務意涵。

The study reexamined uniform invoice system and found that relation-oriented interaction brings about a brand new execution model so that lose-lose-lose stance turns into win-win-win one leading to a new value. In general, the study discovers that there are three keys associated with gamified co-creation model: 1. Gamified relations created, 2. Gamified interaction is built, and 3. Gamified value is co-created. This finding is the fruit of reanalyzing an original system while we encounter a new experience and understanding for a familiar system. With the example discussed, the study not only reverses the stereotype to the system issue but also proposes the theoretical and practical implications.