近兩三年來，隨著新型冠狀病毒（下稱COVID-19)迅速散布全球，各種未經證實的訊息、謠傳透過社群媒體在不同群體之間流竄，造成民眾恐慌和社會衝突，亟待正視解決。本文旨在探究臺灣政府如何對疫情發展過程中透過社群媒體平台發布傳播的不實資訊，以此延伸思考媒介政策架構中對平台治理（platform governance）概念的理解與實踐。本文將分為三部分，第一部分簡短討論假訊息的定義與發展，尤其著重在疫情期間的相關訊息；第二部分介紹平台治理概念在當代數位社會中的形成過程，以及其中關鍵的思考差異轉折為何；第三部分呈現臺灣媒介政策架構發展，聚焦於對社群媒體平台引發的問題和提出的處理模式，與國外主要媒體治理模式進行比較和討論。

 This paper explores how Taiwanese government responded to a wide array of misinformation and disinformation about COVID-19 on social media during the pandemic and its implications for the configuration and development of platform governance in the formation of media policy framework. It is divided into three parts, the first part focuses on discussion of fake news, which at least covers misinformation, disinformation and mal-information and we argue they are different ideas and should not be mixed. Secondly, we examine the concept of platform governance and pay attention to the formation of the concept in relation to some crucial moments. Finally this article looks into the relationship between Taiwan’s transitional political background and its media regulatory framework, with a special focus on social media platforms. It is hoped that the research will benefit future studies on platform regulations, helping to move towards a more transparent and democratic society.