公務機關專案管理模式建構之研究－以稅務機關為例

To Establish a Project Management Model for Public Authorities—A Case of Revenue Service Office

張曉玲(Hsiao-Ling Chang)

指導教授 ： 顧志遠

中原大學/商學院/企業管理研究所/碩士(2010年)

https://doi.org/10.6840/cycu201000786

摘要

稅務機關掌理稅捐稽徵業務，係政府財政工作中重要的一環，是施政財源的主要支柱、其背後是一套複雜的系統在運作，有時間的壓力、成本的考量，且在各界對政府施政品質的要求下，更需不斷的提升納稅服務的品質。如何讓其系統化的，從組織、目的到最後的結果，運用一套管理的方法與技術，作整合性的規劃與管理，使整個徵收作業井然有序、順利達成目標，不致影響政府的財政調度。有鑑於此，期望導入專案管理的概念，透過其運作的嚴謹度，以期對資源、人力等作整體性的規劃與考量。
本研究試圖建構稅收開徵的專案管理模式，首先透過相關文獻的整理與探討，再依據專案管理之五大流程：1.專案的起始2.專案的規劃3.專案的執行4.專案的監視與控制5.專案的結案，依序探討其所運用各知識領域中的概念，並藉由個案的深度訪談，以修正本研究之架構與內涵。
本研究藉由建構稅收開徵專案管理模式，作全面性的規劃與管理，以期達到：1.以組織零基規劃為前提下，建立專案管理模式。2.依據PMI專案管理之五大流程與九大知識領域，建構稅收開徵專案管理模式。
經本論文研究發現專案管理矩陣內之42個流程皆有所適用之範圍，惟其強弱度之不同。首先在專案規劃流程中運用零基規劃之概念，能引發流程再造之契機，及建立組織專案管理之思維模式；其次，就專案之成本管理而言，因稅務機關專屬的組織任務，僅需就合理範圍評估，不超過預算即可，無需以降低成本為績效之表徵；第三，因使用牌照稅之開徵作業係委由監理機關辦理，故專案之採購管理無需投入過多之資源，僅需監控監理機關之委外品質即可；最後，在整個稅收開徵作業中，最強調的就是品質，提昇稅收開徵之品質，即可達到組織稅收徵起率與納稅服務滿意度之目標。

關鍵字

專案管理 ； 零基規劃 ； 稅收開徵

並列摘要

Revenue service office manages taxation affairs which is one of the important items in government's financial work and also the main financial support to execute government affairs. There is a complex functional system under operation with time pressure and cost consideration, in addition, execution quality needs continuously enhance quality of taxation service by the request from every where. This study is to seek how to adopt skillful systematic plan and management to make the tasks work with order so as to achieve the objective smoothly by no impact on government’s financial allocation. The management skill covers organization, objective and the result. For meeting this purpose, it introduces concept of project management by adopting conscientious operation on resource and manpower’s systematic plan and consideration.
In this study, we try to build project management model of tax levy. It started from collecting and observing from related documents, following by five procedures of project management: 1. Project initiating. 2. Project plan. 3. Project execution. 4. Project monitor and control. 5. Project close to discuss the concept of the specific knowledge area further from deeply interviewing and discussion on the selected case to modify the structure and content of this study.
By means of constructing project management model on tax levy to manage and plan in an all-round manner to achieve the following purpose:1. To setup a project management model with presupposition of zero-based planning.2. To setup a project management model on tax levy in accordance with five procedures and nine knowledge areas from PMI project management.
From this study, it founds that there is its own suitable range within 42 procedures of project management matrix. Firstly, plan of zero-based concept in the procedure of project management would trigger the opportunity of process reset. Secondly, in regarding to project cost management, since the assignment of revenue service office is exclusive, the performance indicator does not come from cost reduction but a proper control on the budget under reasonable scope. Thirdly, since tax levy task of vehicle license is operated by motor vehicle office, there is no need to invest much resource on purchase management of the project. It only needs to control and monitor the quality of outsource from the motor vehicle office. At the last, within the whole operation of tax levy, the most important is quality. The enhance quality of tax levy could reach the target of organization's levy rate and tax service’s satisfaction level.

並列關鍵字

Tax levy ； Project management ； zero-based planning

參考文獻

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