公益彩券顧名思義是以公眾利益出發，但公益彩券中之行政核心價值是否能在行政機制被完全落實，本研究以彩券發行與管理為主軸，來探討公辦民營彩券之於國家財政與社會福利之重要性與機制性。 我國彩券發行管理機制面臨營運績效及考核機制許多難題，首先，財政部必須面對銀行或金融機構若營運不佳，不得再擔任彩券發行機構及遴選經銷商之問題，政府該如何補強現有依附在金融監督機制下之台灣彩券公司查核工作。尋求最適合我國彩券發行機構之組織，做為政府改進彩券發行制度之參考。 公益彩券盈餘分配予各地方政府供辦理社會福利支出之管理運用相關缺失，財政部正努力研修相關管理辦法與監督管理委員等相關監督機制，俾利有效規範中央與地方府政府社會福利資源分配無法全面落實各項福利照護。 研究發現主要把公益彩券發行之管理策略當成一個重要方案： (一)公益彩券發行組織及監督管理制度(二)公益彩券經銷商遴選及設置原則(三)公益彩券盈餘分配及運用等，希望經由檢視目前的方案執行結果，提出未來的方案規劃的參考，因此主要的研究理念來自方案的評估。 針對相關之研究提供以下幾點之建議：(一)督導發行機構穩健發行並適時 提升銷售金額(二)督導發行機構推動新遊戲上市以增進買氣（三）強化公益彩 券盈餘運用，解除民眾疑慮，有利政策推動（四）建構策略運作方式，並兼具 各階層之需求 (五) 提供就業機會，落實弱勢族群退場照顧(六)增進經銷商銷 售技能，改善生活水準，提升彩券形象維護消費權益。 The lottery definition are public interests, whether the administrative core values of the lottery in the administrative mechanism is fully implemented, this study Lottery spindle to explore the private management of public lottery of the importance of national fiscal and social welfare and mechanisms.
Lottery management mechanism facing the many challenges of operating performance and evaluation mechanism First, the Ministry of Finance must face if the bank or financial institution for lack of, shall not be elected as the problem of lottery issuers selection dealers in government the existing attachment in such as He Bujiang Taiwan lottery company audit work under the financial supervision mechanism. Seeking the organization best suited to our lottery issuers, as the government improved the system of reference of the Lottery.
The lottery surplus allocated to local governments for handling the management of social welfare spending to the use of the relevant missing, the Ministry of Finance is working training related management practices Regulatory Commission oversight mechanisms serve utilized effectively regulate the central and local government the government''s social welfare resource allocation can not be fully implement the various welfare care.
The study found mainly the lottery issue of management strategy as a major program:
(1).Of the Public Welfare Lottery Issuance organization and supervision and management system. (2).Of the Public Welfare Lottery distributors selection and the Lottery surplus allocation and use of set principles. (3).I hope through the View the results of the current implementation of the program of proposed future program planning reference, main research philosophy from the evaluation of the program.
Related research to provide the following recommendations: (1).Steering issuers healthy issued timely enhance the amount of sales. (2).Steering issuers to promote new games listed in order to enhance the buying. (3).Strengthen the public good color use of coupons surplus, relieve public concerns, favorable policies to promote. (4).To construct a strategy works, and both all levels of demand. (5).To provide employment opportunities to implement the exit to take care of the disadvantaged groups. (6).To promote dealers only sale skills, improve living standards and enhance the lottery image safeguarding consumer rights.