臺北市政府推動電子化核銷政策之研究：利害關係人之觀點

Abstract

為落實電子化政府及服務型智慧政府政策，行政院主計總處訂定政府支出會計憑證電子化處理要點等規定，做為機關電子化報支之依據。而地方政府中以臺北市政府最為積極推動電子化核銷政策，以推行電子發票核銷為主軸，成為國內第一個推動所有採購案件，均納入電子請購核銷的地方政府。 本研究試以利害關係人的觀點，透過文獻分析及深度訪談方式，了解臺北市政府推動電子化核銷政策遭遇的困難及克服過程，以及探討該政策帶來的影響及效益，並針對研究結果歸納可供其他機關推行電子化核銷政策之參考建議。 研究發現，利害關係人中的政策制定者於制定規劃政策時，未先與其他相關利害關係人討論，且因政策匆忙上路，系統及相關配套措施未盡完備，再加上以「電子發票執行率」及「電子核銷率」的管考機制，導致政策執行者於推行政策時遇到很大的困難及壓力，以及為了達成評比目標，做出目標錯置的行為；另外受政策影響的廠商，認為市府的政策宣傳溝通及輔導措施不足，並造成對部分廠商不公平的情形。 因此，本文建議政策制定前宜先廣納利害關係人意見、加強內外部宣導、建立順暢的溝通機制，並以能真正達成政策目標之績效評估，作為評量指標等建議，提供未來想要推動電子化核銷政策機關，制定及實施相關政策的參考。

To implement the policies of a digitized government and a service-oriented smart government, the Directorate-General of Budget, Accounting and Statistics, Executive Yuan has established regulations, such as the Electronic Processing Guidelines for Government Expenditure Accounting Vouchers, as the basis for the electronic reimbursement in government agencies. Among local governments, the Taipei City Government has been the most proactive in promoting the electronic write-off policy, with a primary focus on implementing electronic invoice write-off. It has become the first local government in the country to include all procurement cases in electronic requisition write-off. This study tries to analyze the challenges faced by the Taipei City Government in implementing its electronic write-off policy, as well as the process of overcoming these challenges, from the perspective of stakeholders. Through literature analysis and in-depth interviews, the study seeks to understand the impact and benefits of the policy and draw conclusions that can serve as reference recommendations for other agencies wishing to implement electronic write-off policies. This study finds indicate that policymakers, among stakeholders, did not engage in prior discussions with other relevant stakeholders when formulating and planning the policy. The rushed implementation of the policy, coupled with incomplete systems and related measures, led to significant difficulties and pressure for policy implementers. The evaluation mechanisms based on "electronic invoice execution rate" and "electronic write-off rate" further contributed to challenges during policy implementation, resulting in goal misplacement behaviors to meet assessment targets. Additionally, businesses affected by the policy felt that the city government's promotion, communication, and guidance measures were insufficient, causing unfair treatment for some companies. Therefore, this study recommends that, before formulating policies, stakeholders should actively seek input from relevant parties, enhance both internal and external communication, establish smooth communication mechanisms, and conduct performance evaluations that genuinely achieve policy objectives. These recommendations can serve as guidelines for future agencies seeking to implement electronic write-off policies and inform the formulation and implementation of related policies.