行政院組織改造方案推動三年多來,一直遭遇挫折,進展有限。日前通過的〈中央行政機關組織基準法〉,則使得我國政府組織改造邁進了一大步。我國組織改造遭遇挫折的原因主要是朝小野大的政治現實,因而導致行政改革無法獲致共識。此外,政府無法說明組織改造背後的理念也是主因。機關重組表面上的理由常是為了提昇效率,然而實際上卻常是因為政治上的考量。機關重組的基本想法是追求中立能力,但事實上卻必須在效率與課責中取捨。因此,機關重組很少能達成其追求效率的目的。這次組織改造方案主要的缺失是機關裁減太少、組織疊床架屋、功能業務混淆、政治考量大於專業考量、及透過獨立委員會規避監督。政府組織改造的成功與否必須考慮到配套措施,諸如已通過的〈中央行政機關組織基準法〉及還擱置在立法院程序委員會的〈中央政府機關總員額法〉、〈行政院組織法修正草案〉二法的通過、考試監察兩院的存廢、及總統制或內閣制等憲政體制問題。
Little progress has been made since the Executive Yuan addressed the reorganization plan three years ago. The major reason for this setback is that only both the ruling party and opposition parties cannot reach consensus on this issue. also the authority cannot justify the rationale of the reorganization plan. The usual rationale for reorganization is to pursue efficiency; whereas the actual purpose for reorganization is political consideration. Reorganization reflects the concept of neutral competence, but in reality we have to make a tradeoff between efficiency and accountability. Therefore, the reorganization rarely achieves the goal of efficiency. The drawbacks of the reorganization plan are: limited organizational terminations, redundancies of organizations, ambiguous organizational functions, too much political considerations, and avoiding oversight through independent committees. Except the passage of the Organization Act of the Central Government, the practical solution for the reorganization plan is to accelerate the Personnel Act of the Central Government, and the Organizational Amendment of the Executive Yuan.