| 摘要: | 鑑於全球資訊化潮流與需求，電子化政策是21世紀國家重要的施政目標，政府組織改造是提升國家競爭力的關鍵因素外，亦必須借鏡企業流程再造精神，找出組織內關鍵性流程，配合資訊科技應用，同步推動流程再造，以雙重提升政府整體服務效能。
為因應當前政府組織改造並精進財務管理制度，本研究以中央政府國庫收支業務為範圍、財政部支付處為個案機關，針對近年中央政府逐步推動總預算外庫款納入國庫統籌運用之財政政策，導致國庫收支日趨浩繁、作業日益龐雜、凸顯長期以來跨機關流程繁複冗長、未連貫，影響付款時效等諸多問題，深入研究國庫同一收支案件之流程創新整合與變革。
本研究藉由個案研究法與次級資料分析法，充分瞭解現今中央政府各機關對於國庫同一收支案件處理之運作現況，經由個案情境深入剖析跨機關間流程，並採系統化的個案描述與現象比對作為資料分析方法，除發現關鍵問題癥結點外，亦呼應企業流程再造與電子化政府等理念，提出新流程再造、資訊系統、電子資料交換模式與資訊安全措施等策略建議，並檢測流程改造前後的成果及效益，再經由專家深度訪談方式獲得專家們對國庫收支流程的經驗、看法與寶貴意見後，彙整歸納本研究相關結論，最後提出管理面、資訊安全面、政策面與法制面等四大建議，達到簡化國庫撥款與繳庫作業，精進國庫財務管理提升財務效能等目標，並作為學術研究與公部門政策制定等參考。
Facing the global trend of information technology as well as the actual needs, the policy of electronic is an important national administrative target in the 21st century. Besides the government reform currently underway to boost national competitiveness, all government agencies must also model after the private enterprises to instigate re-forms, establish their key operating procedures, apply information technology, and promote procedural reforms synchronously to double the overall effectiveness of gov-ernment services.
In line with the current government reform and also to improve the financial man-agement system, this study focuses on the income and expenditure operations of the Na-tional Treasury and the Taipei Disbursement Office, Ministry of Finance, the agency in concern. This study conducts in-depth discussions on the approaches to integrate and reform the consolidated income and expenditure processing procedures of the National Treasury in order to improve the impact on business withdrawal time, the complexity, tediousness and inconsistency of cross-agency procedures. The procedures have become conspicuous as a result of the growing income and expenditure accounts and increas-ingly complicated operations due to the policy of the central government in recent years to gradually incorporate funds outside the general budget into the National Treasury for consolidated utilization.
Case study and secondary analysis approaches are applied in this study to under-stand the process of consolidated handling of income and expenditure accounts. Cross-agency procedures are individually scrutinized. Systematic description of each case and the corresponding phenomenon are contrasted for secondary analysis. Besides locating the key problems, this study is also performed in accordance with the concepts of work procedure reform adopted in private enterprises and e-government and sugges-tions with regard to procedural reform, improvement of the information system, modes of exchange of electronic data, and information security measures are established. At the same time, the results and benefits achieved before and after procedural reform are examined. In-depth interviews are conducted with specialists to understand their expe-rience with the National Treasury’s income and expenditure processing procedures and solicit their opinions which are then sorted out to establish the conclusions of this study. In the end, suggestions regarding the aspects of management, information security, pol-icy, and laws and regulations are presented for simplification of the procedures of ap-propriation from the National Treasury and transfer of funds to the National Treasury to upgrade the financial management and efficacy of the National Treasury and also to serve as references for academic researchers and policy makers in government agencies. |
