我國財政資訊策略發展之研究

Abstract

本研究旨在探討如何因應政府組織改造，從事新世代財政資訊之策略規劃事宜，並藉企業經營模式之價值架構及IT價值模式等理論，了解創造公共價值應具備之必要因素、方法及限制條件，做為組織改造及財政資訊建構過程之參考。 為期資訊技術能與業務緊密結合，本研究進一步導入企業架構概念，提供資訊單位與業務單位一種優異非凡之溝通工具，此舉不僅有利於確保財政體系巨型系統整體規劃之品質與時效，對提升因應變革能力方面亦有深遠影響。 本研究發現，提升行政效能、創造公共價值之最關鍵因素非「速度」莫屬，而影響速度之限制因子主要有知識限制、技術限制、人員限制、組織及文化限制等四項，由此可推導出政府組織改造與系統整合策略及策略行動計畫。 本研究除歸納研析政府施政方針、中長期計劃、稽徵實務外，尚參考外國政府轉型計畫、資訊知名大廠及研究機構之資訊科技報告資料等文獻，有許多值得借鏡之處，一併納入本論文中，而提出財政資訊雛型架構，用供後續評析各種解決方案之參考。

The major purposes of this research are to explore the issues concerning how to carry out strategic planning of fiscal information system in the new era in responding to Government Reform, and by applying theories of value configurations in business model and IT value model, in order to find out the necessary factors, methods and constraints which are important in creating public value, and the results will be used as basis of reference in the process of Government Reform and the construction of fiscal information system. In pursuing information technology be closely coupled with business, the introduction of the concept of EA (enterprise architecture) in the research playing an excellent communication role between information and business departments, it will not only assure better quality and efficiency in integrated planning of huge fiscal system, but also bringing profound impacts on promoting the capabilities to respond to the changes. The research find out that the most important factor in promoting administrative efficiency and creating public value is “velocity”, but there are four major constraints on the velocity, including knowledge constraint, technology constraint, human constraint, organization and culture constraint, from which we can derive organization reform and system integration strategies and strategic action plan. In addition to refer to government transformation plan of other countries, documents and information technology reports of famous IT vendors and research institutes, it also induced and analyzed from government administration guides, mid-to-long term plans and audit practices to form an important parts of the thesis, and propose a framework of fiscal information prototype in order to be used as a frame of reference to evaluate related alternatives.