在使用者紛紛轉向網路和行動載具的趨勢中，公共廣電如何轉型以因應使用者行為變化，是許多國家公共廣電的重要課題。台灣公視於2017年宣布全媒體轉型，成立全媒體專案中心和「公視+」線上影音平台，2018年公視新聞部也成立P#新聞實驗室，不定期推出數位專題策展。公視為何一改過去對新媒體的保守態度開始進行轉型？公視如何轉型？本研究以策略管理學的意義建構理論、主導邏輯概念，和深度訪談法、次級資料分析法，探討公視管理階層如何認知全媒體轉型的意義，如何透過轉型來實踐公共電視理念；也分析公視目前的全媒體轉型策略和主導邏輯，最後檢討轉型困境，期使研究成果對台灣公共媒體未來發展有所助益。

While users are turning to the internet and mobile device, how the Public Broadcasting System starts their digital transformation responding to these user behavior changes has become an important issue in many countries. In 2017, Taiwan Public Television Service announced a digital transformation, establishing the Public Service Media Project Center and the "PTS Plus" online audio-visual platform. In 2018, the news department also established the P# News Laboratory and launched digital thematic curations from time to time. Why did PTS start these transformations? How does it transform? This research uses the theory of sense-making for strategic management, the dominant logic concept, the in-depth interview and the secondary data analysis to explore how the PTS managers recognize the meaning of digital transformation. This research also analyzes how PTS managers practice the concept of public service broadcasting through transformation, presenting the current omni-media transformation strategy and dominant logic of PTS. This research discusses the transformation dilemma, hoping the results will contribute to the future development of Taiwan's public service media.