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研究生:王全三
研究生(外文):Wang, Chuan-San
論文名稱:台北市國稅局遺產稅稽徵作業之再造工程-新政府運動中應用再造工程方法的個案研究
論文名稱(外文):The reengineering of the Inheritance Taxation Process of the National Tax Administration of Taipei Ministry of Finance - The Case Study of Reengineering Method Applied to the Reinventing Government
指導教授:魏啟林魏啟林引用關係---
指導教授(外文):Huang Kuo Long
學位類別:碩士
校院名稱:國立臺灣大學
系所名稱:商學研究所
學門:商業及管理學門
學類:一般商業學類
論文種類:學術論文
論文出版年:1998
畢業學年度:86
語文別:中文
論文頁數:120
中文關鍵詞:再造工程台北市國稅局遺產稅新政府運動
外文關鍵詞:關鍵字(英) ①:reengineeringnational tax administration of Taipei Ministry of Financeinheritance taxreinventing government
相關次數:
  • 被引用被引用:6
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企業再造工程的觀念於工商業界獲得成功後,是否可應用於政府部門,是
促成本研究的主要
動機,因而嘗試將企業再造工程之方法應用於台北市國稅局遺產稅稽徵作
業流程的改造,冀
望在操作的過程中,激發企業再造工程方法應用於新政府運動的思考,為
行政革新找尋落實
的工具。
以強調達成整體性任務的企業再造觀念,配合新政府運動所揭櫫的企業管
理精神和市場競爭
力量,對台北市國稅局遺產稅稽徵作業進行改造,於思維、推理過程中獲致下列結論:

一、 政府行政架構大都依以往農、工業社會環境所建構,且以功能或地區別為分工依據,
因而將再造工程方法應用於行政效率的提昇時,較企業再造更易達到流程創新的目標。

二、 將實際負責處理案件的承辦人指派為流程負責人的觀念引入行政部門,可以直接簡化
民眾與行政部門間的溝通程序、縮短彼此的認知差距、增進服務的品質。

三、 資訊科技應用於行政體系時,除應重視通訊網路、標準介面、資料庫的建立外,亦
應開發專家系統,以累積工作經驗、增進作業效能。
最後,行政機關設立的目的,應為服務民眾,而非遷就行政官僚。興利是政府的責任,而
防弊的成本則不應轉嫁給民眾負擔。再造工程的思考方式,是先進行整體流程設計,再思
考相關環境、法規的配合,確可使政府行政改革獲得關鍵性的成功。
Since the concept of Business Reengineering(BR) having been
proven successfully
in the business section, this thesis is designed to find if it can be used in t
he public section. By trying to apply the method of BR in the
administrative proc
ess of inheritance taxation operated by the National Tax Administration of Taip
ei Ministry of Finance, we hope to arouse such a thinking in
order to find a prac
ticable tool of administration reform for the government.
The concept of BP emphasizes an unit''s whole performance and the principle of
Reinventing Government(RG) advocates entrepreneurial spirit and market compe
tition. In operating the steps of BP and achieving the principle of RG, we have
reached those conclusions:
1. Because the administrative framework of government was
designed in the environment of agriculture or industrial
society, the government has more space to improving based on BR
and RG than the business section.
2. By appointing an official responsible for the case as the
process manager, the administrative organization can reduce the
communications distance between the peo ple and
increase the satisfaction of the people.
3. In introducing the information technology(IT)into the
government, the administrative organization should utilize not
only the communications, standard interface and database but
also the expert system to accumulate the working experience.

Finally, the object the administrative organizations should
serve is the people rather than the bureaucracy. It is the
responsibility of the government to promote what is beneficial.
However, the cost of preventing what is harmful caused by the
officials should not impute to the people. The BR can help the
performer of RG to consider the entire administrative process
without confined by the regulations so that the radical
improvement in administration reform can be achieved.
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