本論文蒐集行政院祕書處所編製之《文書處理手冊》、「文書處理相關釋例」及坊間出版印行的應用文書籍，試圖透過我國幾經修訂的「公文程式條例」、現行的「政府文書格式參考規範」、「檔案分類編案規範」、教育部《重訂標點符號手冊》修訂版等加以對照、比較並進行相關典籍之考證，以爬梳政府公文寫作規範與應用文教科書其公文教材編寫於實務操作及詮釋解析尚有待商榷之處。筆者希望藉此釐清目前仍未明確規範的細節，期能增進公文寫作用語及規範的正確性，使得學子與初學者有所適從，進而提高其公文學習成效，強化其非創意表達的書寫能力，並建議未來《文書處理手冊》修訂時，可邀集資訊、法學、語文專家學者和文書行政之資深人員一同參與研擬，必能集思廣益以促進《文書處理手冊》更臻完善。

This paper contains materials from the Document Processing Manual and Examples of Document Processing compiled by the Secretariat of the Executive Yuan, as well as other practical writing books on the market. By comparing the collected data with the revised Act Governing the Forms of Official Documents, the current Rules Governing References for Government Document Format, Rules for File Classification and Cataloging and Revised Handbook of Punctuation released by the Ministry of Education, along with examining related books, this study aims to go through government document writing rules and practical writing textbooks to find out what can be improved when it comes to practicing and interpreting official document writing. Hopefully, it will clarify some uncertain details and strengthen the correctness of terms and rules for official document writing. Furthermore, it will provide students and beginners with a better learning path, enhance their learning outcomes, and improve their writing ability in regard to non-creative expression. It is recommended that when it comes to revise the Document Processing Manual in the future, experts and scholars in the IT, law and language fields and senior records/administrative clerks can all be invited to join the discussion and bring this manual to perfection.