隨著政府資訊公開法、行政程序法與其他相關法令的立法與實施，我國政府資訊公開制度已漸趨完善並與世界主要國家齊步。政府機關所保有之資料與資訊，若由其他機關或民間組織取得並加以應用，將對後者產生不同且額外的效用與價值。實際上，開放政府資訊與資料，供其他機關與組織加值應用，已為時勢之所趨。本研究目的在探究及瞭解我國與其他國家政府機關如何對外分享資料與資訊，釐清「資料加值」或「資訊加值」之概念，並分析政府機關之對外分享資料與資訊，對於其他機關和民間組織帶來的「加值」作用。 Since the Freedom of Government Information Law, Administrative Procedure Act, and other related legislation are enacted and put into practice, Taiwan government has gradually institutionalized the regulation of freedom of government information and been able to join the rank of other major democratic countries in this regard. Particularly, in recent years, the sharing of government open data and information to other government agencies and the public, including private enterprises and nonprofit organizations, for further application has become an important policy among the government administration around the world. It is indicated that government possessed information can be shared with and utilized by other government agencies and the public to generate additional added values and create innovative uses. The research intends to explore how government open data and information are shared across boundaries between information providers and information receivers in Taiwan and other countries. The concept of “value-added data and information” is investigated and clarified to explore its complexity. The researchers also attempt to analyze and conceptualize the added value of shared government open data and information to related stakeholders, such as other agencies and private organizations.