政治課責是民主政治運作的要件之一，也是提升民主品質、達成民主鞏固不可或缺要素。當一國民眾多具備政治課責觀，且對政治課責的落實給予正向評價，即有利提升該國民主運作的品質。本文藉由民意調查的資料蒐集途徑，從學理上政治課責的不同面向，測量台灣民眾對政治課責的認知，以及對政治課責落實與否的評價，並進一步檢視對政治課責的認知，是否在選舉課責的落實及民主實行滿意度的評價上具備加乘效果。研究發現，在台灣實際政治運作下，民眾多具備政治課責的認知，在政策制訂說明、媒體監督及社團參與上，課責認知的比例皆達六成以上，僅在議會制衡認知比例不及五成。在政治課責的落實評價上，民眾對媒體監督與社團參與給予較正向的評價，但對政策制訂說明及議會制衡則給予較負面的評價。此外，本文也證實台灣民眾確實具備選舉課責的作為，對於民主實行的滿意度評價，亦會從政治課責的落實程度來思考。尤其，民眾所關切之課責面向的認知，會對選舉課責及民主滿意度評價給予加乘效果，突顯出政治課責觀的重要影響力。 Political accountability is one of the crucial factors adopted by political scientists to determine whether a country is a consolidated democracy. Furthermore, political accountability is closely related to democratic quality, which is increased when citizens not only perceive political accountability but also have a positive view on it. The purpose of this article is to analyze survey data to examine how citizens in Taiwan perceive and evaluate political accountability. In addition, this article also explores its effect on citizens' vote choice and their satisfaction with democracy.The results indicate that the majority of Taiwanese citizens perceive various dimensions of political accountability with the only exception of "check and balance" dimension. While people showed positive evaluations on "media supervising" and "social group participating," they took a negative view on the two dimensions of "policy explanation" and "checks and balances". It is also worth noticing that citizens have the perception of electoral accountability. In addition, it is found that citizen's perception of political accountability accounts for their satisfaction with democracy in Taiwan. These findings indicate an optimistic view of Taiwan's further democratic development.