從商業倫理探討台灣BOT 之制度—以台灣高鐵案為例

何明光(Ming-Kuang Ho)

指導教授 ： 葉保強

國立中央大學/文學院/哲學研究所碩士在職專班/碩士(2007年)

摘要

近代公共建設導入民間參與，始於1970年代英國民營化，近十幾年來藉由民間投資公共建設，來減少政府財政負擔，並引進民間效率及服務品質，以提升公共建設整體績效及品質，已成為國際潮流。根據世界銀行之統計資料顯示，自1990年至1999年已有120個開發國家引進民間資金投入公共建設，世界銀行更進一步預估從1995年起十大潛力BOT公共建設案，總資金高達1,847億美元，其中就包括本文探討的台灣南北高速鐵路BOT計畫。

台灣高鐵的興建不僅為國家重大的公共建設，也是當前世界上規模最大、經費最高的BOT案，其出發點在充分運用民間的財力與規劃、營運之能力，以降低政府的財政負擔，並提高營運效能，然結果卻是與BOT精神背道而馳，或是政府大量出資、投資，或是爆發嚴重政商勾結，並暴露出其缺乏聯合國工業發展組織所列BOT指導原則中之成功要素，像是完善的法律制度、有效率的行政制度、計畫風險由當事人合理分擔、公共及民間部門雙贏之合作互謀策略等，而枝節橫生，爭議不斷。事實上BOT的確充滿行政裁量的灰色地帶，當政府公權力及特許權向民間移轉，移轉的權利義務及對價關係，便有賴公、私部門間的協商，相對的BOT的遊戲規則就必須嚴謹明確，否則這個寬廣的協商空間就會淪為貪官汙吏及民間財團上下其手，或串通舞弊的溫床，政商間共謀的利益結構。而台灣高鐵BOT政策的爭議局面目前正反映這樣的窘境，在政府「只知其然，卻不知其所以然」的情況下，將BOT神話視為「無本生意」的萬靈丹，卻忽略BOT執行本質上是一套長期又複雜的契約機制，尤其當政府與廠商的道德操守均屬等而下之的情況下，政商互利共謀之事自然不斷。

本論文研究藉由文獻了解先論述BOT之意義、目的與發展，並透過對國內外重大BOT個案之分析，凸顯其倫理問題，最後以整合社會契約理論，對我國BOT之制度與相關倫理問題，包括甄審決標的正當性、議約階段的合理性、及執行階段工程承包的公平性，提出具體規範來回應這些問題，俾利未來政府推動BOT案，共創政府、民間及企業之三贏局面。

關鍵字

商業倫理 ； 涉利者理論 ； 整合社會契約論

並列摘要

Nowadays introducing private companies to participate public constructions has become a international trend due to the fact that not only can it reduce the government’s burdens but also improves the efficiency and quality. According to World Bank’s survey, there have been 120 developing countries engaging in this kind of project.

The project of Taiwan high-speed railway is not only the most important public plan to the Taiwan itself but for the biggest scale and most expensive BOT (Build Operation and Transfer) project of the world. Ideally, the Taiwan government hopes this BOT project is able to lead Taiwan to be a more competitive country.

However, the whole project seems go to the opposite side of the BOT’s spirit.
It didn’t follow the NUIDO (United Nations Industrial Development Organization) Guidelines in which it provides essential practical information on the structure and procedures of BOT arrangements and are intended to help reduce the time and costs involved in developing and contracting BOT project, such as economic framework for BOT schemes; the Government''s role in providing for successful BOT projects; transfer of technology and capability building through BOT projects; and factors that determine success etc.

Furthermore, Taiwan government even signed an unequal contract with the private company “Taiwan High Speed Rail (THSR)”, in which THSR took the most advantages of government.

For the purpose of investigating and solving the ethical problems of Taiwan high-speed railway BOT, this paper uses the Stakeholder Theory and Integrative Social Contract Theory (ISCT) to come up with some useful solutions and regulations.

並列關鍵字

Integrative Social Contract Theory (ISCT) ； Stakeholder Theory ； BOT (Build Operation and Transfer) ； NUIDO BOT Guidelines (United Nations Industrial

參考文獻

劉憶如，王文宇，黃玉霖，1999，《BOT三贏策略》，台北：華泰文化事業股份有限公司。

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Goodpaster, Kenneth E. 1997, “ Business Ethics and Stakeholder Analysisi,” in Thomas Donaldson& Thomas W. Dunfee, eds. Ethics in Business and Economics, Volume I, Brookfield: Ashgate Publications.

Donaldson, Thomas & Thomas W. Dunfee 1997, “ Toward A Unified Conception Of Business Ethics: Integrative Social Contracts Theory” in Thomas Donaldson & Thomas W. Dunfee, eds. Ethics in Business and Economics, Volume I, Brookfield: Ashgate Publications.

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