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  1. NTU Theses and Dissertations Repository
  2. 管理學院
  3. 會計與管理決策組
Please use this identifier to cite or link to this item: http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/53054
Title: 由國防治理思維析論台灣國防預算配置與組織轉型策略
The Strategies for Defense Budget Allocation and Organizational Transformation in Taiwan from the Perspective of Defense Governance
Authors: Huang-Liang Tsai
蔡煌瑯
Advisor: 柯承恩(Chen-En Ko)
Co-Advisor: 劉啟群(Chi-Chun Liu)
Keyword: 國防組織調整,精實案,精進案,精粹案,勇固案,募兵制,國防管理,國防治理,公司治理,新公共管理,預算配置,組織轉型,
Defense Organization Restructuring,Jingshih Program,Jingjin Program,Jingcuei Program,Yonggu Program,Voluntary System of Recruitment,Defense Management,Defense Governanc,Corporate Governance,New Public Management,Budget Allocation,Organizational Transformation,
Publication Year : 2015
Degree: 碩士
Abstract: 筆者擔任立法委員期間,長期參與「外交及國防委員會」,深感要有堅實的國防力量,以及專業、優質、高戰力的精銳國軍,才能確保台灣的國家安全與永續發展;台灣的國防力量能否維持並提升,係與兵力規模、人員素質、經費多寡、武器或裝備、制度設計、內部管理、軍事戰略等有關。
本文提出我國應建構「國防治理」的新思維,並分享淺見作為未來政策規劃與革新的建言。簡言之,我們要以「新公共管理」的理論為基礎,效法企業精神,引進講求經濟、效率與效能等管理方式;此外,融入「公司治理」的內涵,重視權責明確、價值提升、風險管控、資訊揭露、稽核監督、救濟管道等治理模式;並且兼採「良善治理」與「前瞻治理」的觀點,逐步由過去所強調的「國防管理」角度,邁向更全面、更細緻的「國防治理」思維。
國軍應該將資源有效運用、提升整體績效、組織簡化、權責分工明確、虛心檢討並積極革新,且重視風險的評估、各方權益的保障、落實內控與稽核制度、考量並維護應有的價值、進行平等的協商與充分的對話,以及提高軍人的素質與文官的員額,維護人權與法治,結合社會各界的資源,展現全民國防力量,讓國防事務能兼顧總體經濟的發展,精進戰略並提升戰力,確保國家的安全與永續發展。
During the period of serving as the legislator, the author engaged in the affairs conducted by Commission on Diplomacy and National Defense. The author is of the view that the solid national defense power, the professional, elite, and highly competitive military force will ensure the national safety and sustainable development of Taiwan. It depends on the scale of soldiers, the quality of personnel, the amount of budget, the weapons or equipments, the formulation of system, internal management , military strategy to determine wether the military power of national defense can be maintained and upgraded.
This paper suggests that our country should formulate the new thought of national defense governance, and provides preliminary observation for future planning and revolution of policy. In short, we should adopt New Public Management as the theoretical basis and to learn the spirit of enterprise to use the economical, efficient and effective value-added , risk control ways of management. In addition, to incorporate the gist of corporate governance, and put emphasis on governance modes regarding specification of the division of labor, upgrade values, control the risk, disclosure of information, audit and supervision, have remedy channels etc. Furthermore , to adopt the thought of good governance and far-sighted governance, and improving governance from the perspective of national defense management toward the new thoughts of national defense governance.
The military should mobilize resources efficiently, upgrade overall performance, simplify the organization, specify the division of labor , have sincere reflections and active reformations and emphasize the evaluation of risk, safeguard the protection of each party, implement the internal control system, take the necessary values into consideration and maintain those values, engage in equal negotiation and comprehensive dialogue in order to enhance the quality of military force and increase the amount of civil official, to protect the human rights and rule of law, and combine the resources from the multiple stakeholders, reveal the public military force, and enable the national defense affairs may harmonize with the development of macro economy, improve strategies, upgrade power, ensure national safety and sustainable development.
URI: http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/53054
Fulltext Rights: 有償授權
Appears in Collections:會計與管理決策組

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