各國對行政組織與官僚問題的診斷，以及爲回應不確定與快速變遷的環境，彈性化策略遂成爲行政改革的重要途徑之一。這個策略透過制宜權變與適應原則，以實現提高變遷能力、增加選擇空間與靈活策略應用之價值。本文順著這項主流改造趨勢，首先鋪陳彈性化政府有效運作的條件：環境的敏感度、彈性的思惟、組織能力與政治支持。至於彈性化政府的主要作法分別由人事管理制度、組織、法制與轉變提供服務系統四途徑下手，分析各種已被廣泛應用或萌芽中的策略。隨後綜合前兩項之論述，本文又歸納彈性化政府所具有的十大特性：主體性、裁量性、因應性、鬆綁性、演化性、系絡性、續效性、個殊性、下授性與相容性。接著本文進行彈性化政府的評估，一則指出其所扮演的積極正面功能，二則展露實施彈性化政府在前提條件的配合問題、價值矛盾的情形、結構間的合作支持意願及實踐上可能遭遇的難題。基於欲使彈性化政府有其存活適用的空間，本文提出六個方向做爲選擇彈性化政府的槓桿點：問題與解決策略的相容、獲得立法機關的政治支持度、以直接民主做爲衝突解決的機制、建立穩固的資訊底盤結構、加強以地方自治爲主體的彈性化結構，以及服務或財貨的定位。此外本文更期盼有司當局在推動之際，多方對話溝通、透過第三造或主權者扮演衝突的調和者角色、追求情勢的配合性、相關前提的妥當性，和各方主體的共同體認性，當能進一步以信任爲礎石做爲邁向成功的寄託。

Flexible government (FG) is a crucial strategy to reform and reinvent government. The core purposes are to strengthen capacity to change, enlarge administrative discretion, and to vitalize government through two principles: contingency and adaptiveness. In this article, we first construct that environmental sensibility, flexible thinking, organizational capacity, and political support are preconditions for FG to be effective. Then we provide four types of fundamental tools used by FG: personnel management system, organiza­tion, legislation, and system changing. From the discussion of its main tools, we derive ten attributes of FG: subjectivity, discretion, responsive­ness, deregulation, evolution, contextuation, performance, particularity, empowerment, and compatibility. As we go into the second part of this paper, we evaluate FG both from positive and negative perspective. Positively, it may create eight functions: adaptation, downsizing, social improvement, ungovernability avoidance, efficiency increase, organization and staff evolution, competi­tion and effective division of labor. However, the needed preconditions may not be met by the original government. There is also paradox existing among values pursued by the FG. Different institutions may be reluctant partners which do not commit the willingness to cooperate and support for the fulfillment of FG. As regard to its policy tools, each may still exist practical difficulties during its implementation. Since FG has positive and negative functions for governmental reform and reinventing, the time and situation to use that strategy is addressed. As a result, we analyze six leverages for user to appropriately utilize this strategy. They are: convergence between problems and solutions, reforms supported from legislative branch, dicision by direct democracy, complete construction of information infrastructure, subjec­tivizing local self-government, and repositioning goods or services. In addition, we furtherly explore that trust is the successful cornerstone of FG. It should be the focus to be strengthen by post-modern government through constructing ideal speech situation.