在全球公視紛紛強化問責體系的趨勢下，台灣公廣集團歷經一年半的研究，嘗試建立有別於以收視率為單一績效評量方式的「公共價值評量體系」，成為對外強化問責體系、以及對內衡量績效的管理工具。本文分析世界公視建立問責制度的發展脈絡，並以此次建構計畫之早期階段為案例，探討其質化研究二手分析、德菲法調查等過程，最後訂出觸達、品質、影響力、公共服務、財務與事業營運效率等之五大構面、二十五項指標，亦論及未來發展之困難與挑戰。希望藉此為公共廣電之公共價值評量研究，設定一個本土案例，並開啟探討之先機。 To strengthen the accountability of public broadcasting service, public broadcasters have recognized that constructing an evaluation system to measure its public value is particularly pertinent. Under the increasing demands for accountability, Taiwan Broadcasting System (TBS) has been trying to build up the “Pubic Value Assessment System”, which is to serve as an accountability system externally and a managerial tool internally. This framework is composed of 25 indicators which can be further categorized into 5 main constructs (reach, quality, impact, public service, and efficiency). The intention of this new framework is to provide a more comprehensive alternative to the Nielsen rating system, and to enable the public to effectively evaluate TBS’s performance. This research illustrates the early development of this system as well as the potential problems and challenges in the future. It demonstrates a case study based on local experiences and hopes to encourage more discourse on this research topic in the future.