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Title: 行政組織改造之研究-以財政部國稅行政組織為範圍
Organizational Reform of Government Administrations : A Study on National Tax Administrations of the Ministry of Finance
Authors: 紀俊臣 博士
Chi, Chun-chen, Ph. D.
Fan, Mei-Eig
Keywords: 組織再造
Government Reengineering
The Personnel Staff Draft Bill of the Central Government
Organization Law of the Executive Yuan
Taipei National Tax Administration
Issue Date: 2009
Abstract: 校所名稱:國立台灣師範大學政治學研究所 論文題目:行政組織改造之研究-以財政部國稅行政組織為範圍 畢業時間:98年1月 研究生姓名:范美英           指導教授:紀俊臣 博士 論文摘要: 為了因應當前全球化的來臨,增強我國的競爭力,政府行政組織必須改造,才能創造適應環境的彈性空間,與進步的動力。 本文經蒐集政府改造相關文獻資料,就政府改造之理論形成予以研析,並就行政組織改造的政經環境,參考學者專家組織改造的政策規劃與設計方案相關論述,來探討我國行政院組織改造的規劃緣起,及相關法令配套措施之立法情形與執行績效。進而就財政部與臺北市國稅局組織改造取向與歷次的組織變遷情形,研擬最佳設計方案。最後就臺北市國稅局稽徵所改制分局問題加以探討,將該局員額、稽徵規模及業務量與其他地區國稅局所屬分局加以比較,結果發現信義、中正、中北及中南4個稽徵所的稽徵規模及業務量,大都超出其他分局,員額卻因配合政府精簡政策,無法增加,影響組織效能與人員士氣,導致人員流動率偏高。從而提出長期修法因應策略,以及短期在不增加預算員額與不涉修正「財政部各地區國稅局組織通則」之情形下,建議財政部核轉行政院,將上述4個稽徵所改制為分局;此外,本論文並以該局實施公務人力資本衡量之分析結果,檢視該局歷年之組織改造、人力運用及服務再造經驗的優勢與劣勢,提出建議供相關機關參考;務期財政部臺北市國稅局的組織架構更健全合理,符合最適組織規模配置,以維持稅務機關專業形象及保有一定之服務水準,俾提升該局稽徵效益,間接提昇我國的競爭力。 關鍵字:組織改造、中央行政機關組織基準法、行政院組織法、臺北市國稅局
School: National Taiwan Normal University Graduate Institute of Political Science, Title of Thesis: Organizational Reform of Government Administrations: A Study on National Tax Administrations of the Ministry of Finance Graduation Due: January 2009 Graduation Student: Fan, Mei-Eig       Advisor: Chi, Chun-chen, Ph. D. Abstract(英文摘要) In a globalised world, government agencies need to be reformed in order to increase the competitiveness of the nation. Reengineered organizations are more adaptive and flexible, and thus facilitate future progress. The most essential part of government reengineering lies in the structural reforms and the adjustments of the scope of business therein of the central government. The promulgation of the “Basic Organizational Code of the Central Government” on June 23, 2004 is often seen as the first step to organizational reform. However, to form a complete set of reform measures, three more laws are critical: the Personnel Staff Draft Bill of the Central Government, the “Amendment Bill of Organization Law of the Executive Yuan,” and the “Temporary Stipulation Draft of the Function, Business and Organization of the Executive Yuan”, all of which are currently pending in the legislative proceedings The Government Reform Committee of the Executive Yuan approved the “Guidelines for the Organization Adjustment of the Executive Yuan and its Subordinate Ministries or Commissions” during its 7th meeting on October 20, 2004. Agencies at all levels of government should refer to these guidelines when adjusting their scope of business. This study shows that no adjustment has been made to the Ministry of Finance after the “General Principle for the Organization of National Tax Administration” was passed on May 11, 1988. As a civil servant at the Taipei National Tax Administration, the author of this thesis has been actively involved in the reengineering and organizational reform of her agency. This study discusses the relevant theories and methods concerning organizational reform and adjustment, and proposes suggestions to the current reengineering work. Key Words:Government Reengineering, The Personnel Staff Draft Bill of the Central Government, Organization Law of the Executive Yuan, Taipei National Tax Administration
Other Identifiers: GN0091102004
Appears in Collections:學位論文

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