為提升公共服務水準，加速社會經濟發展，各國政府近幾十年以法令或合約機制鼓勵民間參與公共建設，希望透過民間較大的效率、創意與彈性可以加速與提高公共建設品質，並對公共建設的風險做恰當分配。台灣於民國八十九年制定促進民間參與公共建設法，提供政府與企業相關作業依據，立法之後，民間參與公共建設案件，如雨後春筍般冒出並成為普遍現象。包含在與大家生活息息相關的垃圾處理，均被列入促進民間參與公共建設的範疇。公私合夥雙方之間的公平風險分配機制與整體專案成功與否至關重要。
本研究試著經由環保設施中的焚化廠興建營運為對象，透過文獻探討獲得對促進民間參與公共建設案的風險項目與類別。經由向產官學專家半結構訪談獲得其認知之風險項目，再逐一說明以文獻探討獲致之類別與項目，使專家得以補充至其認知之風險項目，最終獲致完整之風險項目。後經由專家評估出風險嚴重性、機率及風險分配，以歸納企業、政府官員及專家學者三種採訪對象於企業及政府角度下所進行之風險評級及分配。藉由分析以往焚化廠招標規範，了解如何透過招標機制與規範來管理風險，研究結果期望提高環保設施 BOT 案成功的機會、與民眾相關之環保設施的永續經營、有效控管環保設施投標及履約風險、建構一套民間參與公共建設之風險管理指標提供政府招標、政府合約設計、民間機構投標風險評估參考。
研究彙整 249 項受訪者提出之風險後形成 101 項風險，歸類為 13 類風險類別，分析各種視角所注重的風險，評估出 25 項重大風險，包含環評未能完成(企業執行)、廠商技術能力不足、政府對民間機構管理能力等建構出風險管理指標。分析近 20 年焚化廠促參案，如何透過招標機制與規範管理部分風險。另對於各重大風險項目分別依其風險分配傾向，如風險由企業承擔或政府承擔或平均分配來提出因應建議。
政府促參主辦官員是促進民間參與公共建設案成功的最核心關鍵，須能理解官民合作為促進民間參與案之真諦，而非依採購法的甲乙方關係；另企業若認同國家，將更能提高合作成效，獲致政府、企業、民眾三贏之狀況。

In order to improve the level of public services and accelerate social and eco-nomic development, governments in various countries have encouraged private partic-ipation in public construction through laws or contract mechanisms in recent decades. Governments also hope to accelerate and improve the quality of public construction through the greater efficiency, creativity and flexibility of the public and allocate risk properly as well. Taiwan enacted on Promoting Act for Promotion of Private Participa-tion in Infrastructure Projects promulgated to provide a basis for government and en-terprise operations. After legislation, cases of civil participation in public construction have sprung up and become a common phenomenon. The waste treatment that closely related to everyone's life is included in the category of promoting private participation in public construction. The fair risk allocation mechanism between the public and pri-vate partners and the success of the overall project are crucial.
This study attempts to study the construction and operation of incineration plants in environmental protection facilities. Not only obtain the risk items and categories through the literature discussion, but also aquire the items through semi-structured in-terviews with industry-government experts. Last, we complete the risk projects with the expert supplement by explaining the risk items of the literature to the experts. Then the experts assess the risk severity, probability and risk allocation. Subsequent sum-maries of risk rating and allocation from different perspectives of enterprises, govern-ment officials, experts and academics from the perspective of enterprises and govern-ment. By analyzing the bidding specifications of incineration plants in the past, we understand how to manage risks through the bidding mechanism and specifications. The research results are expected to improve the chances of successful environmental protection facility BOT cases, the sustainable operation of environmental protection facilities related to the public and effective control of environmental protection facility bidding. In addition, compliance risk, construct a set of risk management indicators for private participation in public construction, and provide reference for government bid-ding, government contract design, and enterprises bidding risk assessment.
After aggregating 249 risk items by interview, 101 risks were formed, which were categorized into 13 risk categories. The risks focused on various perspectives were an-alyzed, and 25 major risks were evaluated, including the failure to complete the EIA (corporate execution) 、 Insufficient technical capabilities, and government man-agement capabilities for private institutions and so on constructing risk management indicators. Analyze the incineration plant's participation in the case in the past 20 years, and analyze how to manage some risks through the bidding mechanism and regulations. In addition, for each major risk project, according to its risk allocation to enterprises or the government or the average allocation to make corresponding suggestions.
The government's participation in sponsoring officials is the most important key to promote the success of participation in public construction cases. Noticely, the true meaning of civil-government cooperation is to promote private participation, rather than the relationship between parties A and B in accordance with the procurement law. Moreover, if the business recognize the nations, we can improve the effectiveness of cooperation and achieve a win-win situation for the government, enterprises and peo-ple.

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網路資料
行政院財政部：促進民間參與公共建設法(2018). Retrieved from https://law.moj.gov.tw/LawClass/LawAll.aspx?PCode=D0070062
財團法人中技社：民間參與公共建設之困難與挑戰(2019). Retrieved from https://reurl.cc/mn8AvV