本文以世界銀行的善治策略為例，檢視國際金融機構之援助政策與人權倡議之間的相容性與衝突性。世銀自1990年代採行旨在結合人權保障之善治策略，即將政治及治理因素納入給予貸款的決策考量當中。儘管世銀調整過去僅重視經濟成長的援助思維，但該策略在執行上仍無法顧及受援國發展過程中的人權問題，致使僅有那些與世界銀行發展計畫相容之人權議題始獲得支持。這些計畫仍偏重投資、成長與生產力而犧牲社會福利。結論顯示善治策略忽略調整計畫之優先順序，如考量平等重於成長。當前策略僅藉由擴大當地團體與居民的參與來重新執行那些按既有思維制定之計畫。故世銀須全面檢視發展政策與提倡人權間的失衡與衝突，並建立與保障社會權利相容的援助模式；另世銀策略改變對受援國當地菁英之利益及其對社經發展之規劃所產生的衝擊，恐怕是後者極欲抗拒的。 This paper examines the compatibility and conflict between human rights advocacy and aid policy of international financial institutions by adopting the World Bank’s good governance strategy. Considering third-world development, this strategy since the 1990s has aimed at incorporating human rights by adding the concept of political conditionality into its decision-making process of granting loans. However, this policy fails to build substantial linkage with human rights, owing to the assumption that the World Bank needs only to tinker with its aid implementation or procedures in order to humanize development programs, and turn them away from their sole preoccupation with materialistic values such as economic growth. Therefore, this paper begins with an analysis of the good governance agenda in terms of governmental intervention. This paper then explores how the World Bank’s institutional mandate has become the template for justifying only those human rights that are consistent with development projects that still give priority to investment, growth, and productivity at the expense of social welfare entitlements. This paper concludes that this strategy neglects to redesign the priority of development projects such that they give up the primacy of growth over equity concerns. It merely rearranges the implementation of pre-designed projects by broadening the participation and consultation of local groups and citizens. The need to review the current unbalanced nexus of developmental policy and human rights promotion to build an aid pattern with social rights are essential. However, local elites will possibly constrain challenges to their own interests and attempts for social change and economic reform.