政府部門內部行銷導向、員工工作滿足及工作績效之關聯性研究 －以財政部國稅局為例

The Research on the Relationship among Government Authority’s Internal Marketing Orientation, Employees’ Job Satisfaction and Job Performance: A Case Study of the National Tax Bureau

張金枝(Chin-Chih Chang)

指導教授 ： 陳叡智

淡江大學/管理學院/會計學系碩士在職專班/碩士(2006年)

https://doi.org/10.6846/TKU.2006.00537

摘要

追求績效及提昇服務品質已成為現代政府改革之重心。欲提升政府績效與服務品質，端賴政府部門是否具備內部行銷之觀念，以提升公務人員之服務水準。財政部國稅局職司國稅徵收業務，稅務人員執行稽徵業務時，稍有不慎，即招民怨。本研究即以財政部臺灣省北區國稅局稅務人員為研究對象，探討政府部門內部行銷導向與員工工作滿足及工作績效之關聯性，希冀研究結果可提供政府部門管理實務之參考。
本研究藉由問卷蒐集資料，採用結構方程模式驗證假說。研究結果指出，受試者除認為在職訓練不足外，對國稅局提供之內部行銷尚稱滿意。受試者對於工作忙碌的程度及升遷機會較為不滿，但對個人的工作績效則頗為正面。國稅局內部行銷導向對稅務人員之工作滿足有顯著正向影響，稅務人員之工作滿足對其工作績效亦有顯著正向影響。本研究進一步發現，稅務人員工作滿足對國稅局內部行銷導向與其工作績效之關係具有中介效果。

關鍵字

內部行銷導向 ； 工作滿足 ； 工作績效 ； 政府部門

並列摘要

Improving performance and service quality is becoming the core of government reengineering. It is important for government authorities to own the concepts of internal marketing, in order to provide better public service. Therefore, this study is aimed to investigate the relationships between internal marketing orientation of government authorities and theirstaff’s job performance. Hopefully, the findings may provide better internal marketing practices for administration of government authority.
The research adopts questionnaire survey to gather data and uses structural equation modeling technique to test the hypothesis. The sample of the survey is the tax officers of the National Tax Bureau of Northern Taiwan. The National Tax Bureau is the nation’s tax collection authority. Due to the nature of the Beureau, the tax officers are the frontline to the public and dear with sensitive or arguable tax cases.
The results show that the tax officers are less satisfied with their workload, on-job training and promotion opportunity than other factores, but positive to their personal job performance and the internal marketing of their departments. The findings suggest that the internal marketing orientation of National Tax Burear has significant impact on the tax officers’ job performance. Furthermore, that the tax officers’ job satisfaction mediates between the internal marketing orientation and the tax officers’ job performance is suggested.

並列關鍵字

Internal Marketing Orientation ； Job Satisfaction ； Job Performance ； Government Authority

參考文獻

陳嫈芳，2003，稅務機關服務品質之探索性研究，成功大學企業管理學研究所碩士論文。

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