公民參與及公共價值之間的關係緊密，且對於公共行政領域有著重要意涵，然而，探究其兩者關係的實證研究仍十分有限。本研究以地方政府委員會組織涉入公民參與政策制定及執行作為主軸，並整合公共價值創造途徑的交互過程嘗試剖析此一關係，此過程體現了參與過程之特徵、組織文化與能力、系格特徵等核心面向，並跨越公民社會、政治和行政間界限的制度安排形式，在公共價值創造上發揮實際的效果。本研究訪談了臺北市政府公民參與委員會（簡稱公參會）之外部委員、臺北市政府的行政文官，以及立法機關之民意代表等研究對象。研究發現強調，公參會的制度安排可以幫助政策制定者在多層次治理的環境中建立實質的參與規範及程序、創造政策行動者信任及增強參與意識等無形價值，以及促進跨部門協力及共識等公共價值。然而，跨部門的委員會制度將產生課責上的難題。同時，該組織雖作爲政府與公眾兩方在參與式政策協力平臺之連結，但政府文官執行任務過程所遭遇的順服和溝通問題，以及如何促進公民積極參與和強化意見表達之意願等方面，卻面臨潛在的限制。最後，本研究針對公參會運作、公務人員內在動機，以及公民意願和能力等面向提出建議，並提供關於受訪者代表性作爲研究限制之討論。

The relationship between public participation and public values is highly interconnected. However, there are still large lacunae in the current empirical literature. This study uses policy implementation for local public participation as a context in which to explore this relationship further by integrating approaches of public value creation, providing an invaluable addition to the body of public administration scholarship. It identifies an iterative process of participatory characteristics, organizational culture and capacity, and contextual features, with institutional arrangements that cross the boundaries between civil society, politics, and administration. This study collected empirical data from official documents and in-depth interviews. We interviewed senior external committee members of the Taipei Citizen Participation Committee (TCPC), public officials of Taipei City, and elected officials (legislators and Taipei City councilors). The findings highlight that the institutional arrangements of the TCPC can help policymakers build specific participatory norms and procedures, as well as intangible values, such as enhancing the policy actors' trust and willingness toward participation, and organizing cross-sector collaborations in multi-level governance settings. However, the cross-boundary government committee faces a conundrum of accountability. Although this committee has been identified as a "collaborative platform" in participatory policy-making, one in which a public agency with collaborative legitimacy has acted as a conduit between public organizations and citizens, it has at the same time been facing two potential challenges. One is the issue of the public bureaucrats' compliance and communication in participatory practices. The other is how the government facilitates citizens' willingness to actively participate in the participatory processes. Based on our results, we provide recommendations about the development of the TCPC, the intrinsic motivation of public officials, and citizens' willingness and capacity to participate. The research limitations of qualitative data representativeness are also discussed.