政府為提昇公共建設的施工效率與服務品質，以民間資源來彌補政府財政短缺之負擔，把公共建設民營化，這種借助於民間的技術參與、經營效率、生產經驗和管理制度來提高營運效能，讓政府在有限的財政資源下充分有效分配運用，增加公共工程建設的服務品質及基礎建設計畫執行效率，透過法制面將風險和責任分擔的機制，兼顧公益與私益，這種讓民間以投資的方式來進行政府無法從事，但卻是社會所迫切需要的建設。 台灣高速鐵路建設原本規劃由政府興建，採取傳統公共工程發包，一般編列預算分年執行的模式，爾後又改以BOT模式推動。自2007年1月開始營運通車，成為台灣南北交通之大動脈，但因其運量僅為原先預估之半，隨著台灣高鐵公司財務逐年惡化，政府不得已以重組融資銀行團之方式，協助其渡過財務困境，遂引起社會上的批評聲浪，質疑台灣高鐵當初以BOT模式推動之妥適性。 本文藉由台灣高鐵的財務報告，輔以國內外BOT案例的相關財務問題，來省思政府如何減輕財政之負擔，降低民間企業參與公共建設的投資風險，提高公共工程建設效率及專案融資等各項計畫的順利推動。並藉由財務報告來暸解未來政府及台灣高鐵公司如何改善財務結構，增加業外收入進而轉虧為盈，讓台灣高鐵公司的服務品質、運轉技術和人才得以永續傳承。 The government makes up the shortage of financial burden and increases the service quality of public construction and infrastructure project implementation efficiency by enterprise resources to improve the efficiency of public construction and service quality. It translated the public construction into operation by enterprise. It can operate the limited finance resource effectively by the enterprise’s technologies, operation, manufacture experience and management. The legal system will face the risk and burden-sharing to have the interest both of public and private. It is an urgent need for community building in this civil investment approach to government can not engage it. Taiwan High Speed Rail should build on traditional public construction and sub-normal budget in few years by the government at the first. But it promote by BOT mode after. The THSR was beginning to operate since Jun. 2007 and it became to the important parts on traffic for the south and north in Taiwan. But the traffic is only half of the original, so the THSRC’s finances gets worst every year. The government helps it to tide over the financial difficulties by way of syndicated bank financing. But it leads the criticism. Taiwan High Speed Rail had questioned adaptive or not by the BOT mode. This thesis wants to know how to reduce the financial burdens and the investment risk from the enterprise is participation in public construction by THSRC financial reports and other BOT case from domestic and foreign financial issues. Furthermore, it also wants to improve public construction efficiency and promote the project finance successful. This thesis also wants to know the government and THSRC how to improve the financial structure by the financial reports in the future and increase business income. Therefore, THSRC’s service quality, technologies and human resource can keep forever.