貪腐反映治理失靈，而反貪腐就必須由治理結構(governance structure)的變革做起。本研究係以新制度論(new institutionalism)的觀點論我國政府的廉政設計，新制度論包括：理性選擇理論、交易成本理論（transaction cost theory）、官僚制內幕(inside bureaucracy)等作為本研究之經，廉潔國家之廉政措施為緯，並以組織理論的三個層次貫之，析論我國政府的廉政設計。本研究以理性選擇研究途徑及演繹法研究途徑及圖書館式文獻分析法來獲取資料。假定(assumption)「人是理性，廉政設計必須以人類理性自利為設計準則」，個人在理性選擇下必會尋求最大利得並減少損失。本研究在肅貪設計上之政策建議為：一、上層的在政治系統上：首要健全選舉法制，以定期選舉防杜貪腐，並厲行責任政治。但因競選經費不貲，成為貪腐的根源，必須有效限制選經費及政治獻金。二、中層的肅貪機構本身：廉政署隸屬法務部，與調查局形成「交叉火網」，符合新制度論的權威分散、管轄重疊，既競爭又合作的複式佈網關係。三、下層的法令規定部分：(一)周備的肅貪法律，嚴格且有效率的執行，將能遏止貪腐歪風。(二)擴大公民參與，自組廉政組織，如村里廉政平台及廉政志工，以發揮監督機關施政功能。(三)強化弊端揭發的獎勵與保護措施，使弊端揭露更方便，並加揭發弊端之誘因，對揭露者立法保護。(四)以高薪養廉能，讓公務員不必貪。若能衡酌上述基本要項，痛下針砭，我國的廉政設計必是最符合理性自利的設計，必能有效降低貪腐的發生。
As corruption reflects the failure of governance, anti-corruption must start with the change of governance structure. The study aims to discuss anti-corruption design of our government in the view of new institutionalism. Based on the three levels of organizational theory, the study will evaluate anti-corruption design of our government using the relative theories of new institutionalism such as rational choice theory and transaction cost theory, and comparing with anti-corruption measures of the least corrupt countries. By using rational choice theory and deductive research approach, the research performs library-based literature analysis to collect information and makes the assumption that humans are rational, so anti-corruption design should set self-interests as criteria in that individuals pursue maximum benefits and minimum losses when they act rationally. For the anti-corruption policy, the research suggests that (1) at the upper level of the political system, the priority measure is building a sound election legal system to prevent corruption with regular elections and strictly reinforce democratic politics. However, the enormous campaign funds have become a source of corruption, election expenses and political contributions must be effectively limited; (2) at the middle level of the political system, the multifaceted relationship, both competition and cooperation between Agency against Corruption and Investigation Bureau under Ministry of Justice is right in line with the decentralization theory in New Institutionalism; (3) at the lower level of the political system, the related laws include (a) strictly and efficiently enforcing comprehensive anti-corruption laws to curb corruption; (b) encouraging citizen participation by organizing anti-corruption units such as district anti-corruption platform and volunteers to supervise authority policy; (c) enhancing incentives and protection measures for uncovering corruption to make uncovering corruption easier, increase motivation to reveal corruption and provide legal protection to the whistleblower; (d) offering higher salary to officials to prevent from corruption for a clean government. If those aforesaid advises can be critically evaluated, the anti-corruption design of our government will be proved as the best rational self-interests approach and will effectively reduce the incidence of corruption.
