協力治理下的政策創新與擴散：臺北市永續發展債券研究

Abstract

本研究以臺北市政府於2024年首度發行永續發展債券為研究對象，該政策總額新臺幣100億元，資金導入捷運建設等具社會效益且對應聯合國永續發展目標（SDGs）的項目。研究結合理論與實務，採取協力治理、公共選擇與政策擴散的整合分析視角，並運用命題導向的主題分析與過程追蹤方法，探討地方政府如何在缺乏專法依據、制度基礎薄弱與缺乏前例的情況下，推動永續財政制度創新。 研究發現，制度背景與行動者偏好的交織，是促使臺北市展現政策主動性與制度創造力的關鍵動因。跨部門合作的啟動，依賴可量化的財務與行政誘因、制度化的行政支持與風險分攤機制，並在示範效應推動下，形成內部驅動與外部擴散並行的政策動能。協力治理平台不僅促進機關間的資訊整合與信任建構，也透過彈性調整與回饋機制，支撐政策與制度的落實。臺北市亦建立可複製的制度規範與治理平台，降低其他地方政府的學習與轉換成本，初步展現政策擴散的可能性。 本研究的理論貢獻在於補充協力治理理論對行動者自利動機與制度調適的討論，並透過實證說明政策擴散在地方永續金融政策推動中的條件與機制。實務上，本研究亦指出此創新模式，高度依賴臺北市的資源優勢、組織能動與政治意志，對中南部或財政資源有限的縣市而言，第三方認證費用、人力負擔與計畫撰寫門檻均構成推動障礙。政策成功需中央與地方協力，建立跨域知識共享與制度支持機制，方能將單一城市的創新經驗轉化為可持續推動的國家級政策。

This study examines Taipei City’s inaugural issuance of Sustainable Bonds in 2024, totaling NT$10 billion, with proceeds allocated to socially beneficial projects such as metro construction that align with the United Nations Sustainable Development Goals (SDGs). Integrating collaborative governance, public choice, and policy diffusion perspectives, and employing proposition-driven thematic analysis and process tracing, the research explores how a local government can advance sustainable fiscal innovation in the absence of dedicated legal frameworks, with limited institutional foundations and no prior precedents. Findings reveal that the interplay between institutional context and actor preferences was a key driver enabling Taipei City to demonstrate policy proactiveness and institutional creativity. The initiation of cross-departmental collaboration relied on quantifiable financial and administrative incentives, institutionalized administrative support, and risk-sharing mechanisms. These, combined with demonstration effects, generated both internal and external momentum for policy adoption. The collaborative governance platform facilitated information integration and trust-building among agencies, while feedback and adaptive mechanisms ensured policy implementation and institutional flexibility. Taipei also developed replicable institutional models and adaptive governance platforms that reduced learning and conversion costs for other municipalities, signaling early potential for policy diffusion. Theoretically, this study enriches collaborative governance by incorporating self-interest motivations and institutional adaptation into its explanatory framework. Empirically, it identifies the conditions and mechanisms driving the diffusion of sustainable municipal finance innovations. Practically, it underscores that Taipei’s model is heavily dependent on its resource advantages, organizational capacity, and political commitment. For resource-constrained municipalities, high third-party certification costs, technical documentation burdens, and limited administrative capacity remain significant barriers. Successful nationwide adoption will require central–local collaboration, cross-jurisdictional knowledge-sharing, and institutional support systems to transform a single-city innovation into a sustainable national policy.