自2010年以來，開放政府在全球已形成一股治理風潮，相對於現存文獻聚焦於開放政府的前端機制，本文以我國2014年後的開放政府革新為研究範圍，探討我國政府部門在後臺（組織內部）所採取的變革策略。透過21位開放政府業務承辦人員、單位主管與研究人員的訪談資料，本文分析了公共機構在制度與結構、作業流程與組織成員認知等三個層次的組織變革策略，呈現公共組織為因應透明、參與與協力等開放政府機制的推行，所採行的變革策略。同時，亦歸納與比較不同開放政府機制下的變革策略，闡述不同機制所追求的價值與公共組織所推動的變革策略之間的關聯性。本研究藉由分析多種開放政府機制，嘗試為開放政府的研究領域，帶入公共組織內部運作的觀點，進而連結現有開放政府研究與組織理論，深化學界對開放政府在公共組織內部如何形成及如何運作等問題的理解。

This research explores what organizational change strategies have been adopted by public organizations in response to Open Government Reform. By selecting open government cases conducted after 2014 and interviewing 21 respondents such as agencies staffs, supervisors, and specialists, this research analyzes the organizational change strategies of public institutions at three levels: institution and structure, operation process, and individuals’ perception. These strategies include the revision of organization structure and institution, the amelioration of operation process, and the transformation of individuals’ mindset. Furthermore, this article aggregates and compares the organizational change strategies used by different open government cases, illustrating the linkage between diverse open government values and these strategies. As a result, this research complements extant open government research through the lenses of organization change perspectives, linking open government research to organization theory. Our findings provide a more sophisticated understanding of how open government values formulate and operate in public organizations.