從「資料驅動型公共服務」趨勢檢視「共用性經費結報系統」：如何由顧客服務進階到資料驅動服務？

在數位化、e化時代趨勢下，政府部門所管理的資料，是重要的無形資產，也是驅動公共治理創新的關鍵元素。在政府機關因執行顧客服務所擁有資料，如何對於掌握的資料進行分析與運用，實是目前資料驅動智慧政府發展方向。本研究目的是探討政府資料價值從顧客服務進階到資料驅動服務，所面臨的問題與挑戰，以及可產生預期效益。基於政府機關因應電子化潮流在提供民眾、廠商等外部顧客數位化服務時，對於內部顧客提供的行政事務服務多為各自開發系統，而著重在機關內部人員服務，但較少探討各該資料庫串接應用，而未有機會進一步拓展至資料驅動服務。本研究選定行政院主計總處規劃建置之共用性經費結報系統之個案，即有這樣的拓展潛力，而本研究進而以OECD公共部門資料價值週期之資料「收集、產生」，「存儲、保護及處理」，「公開、策劃」，以及「使用、再使用」等四階段架構，探討公部門執行資料驅動服務面對的挑戰與創造的機會。本研究以資料驅動角度檢視電子化報支係開啟政府機關經費資料治理新契機，可採行作為有設置警示應變措施與防錯機制、各系統串聯整合、跨單位知識合作、與民間合作等，透過分析與運用資料，未來將引導機關朝向預算配置、法規調適等精進治理作為，促使精確化決策，達成資料再驅動之服務目標持續發展。對於推動資料驅動服務所面臨缺少共通性規範、機關阻力、公部門人員思維、數位化知識與技術等挑戰，提出具體的建立橫向溝通平台、管考與競爭併行、擴大公開、策劃可能性，以及運用資料治理的知識回饋政策計畫等政策建議，期作為後續精進資料驅動服務之參考，以推動政府服務的再升級。

關鍵字

資料驅動；經費結報系統；電子化報支；公共部門資料治理；政府資料治理；電子化政府；數位政府

並列摘要

Under the trend of digitalization and electronic, the data managed by government departments is an important intangible asset and a key element to drive public governance innovation. The objective of this study is to explore the problems and challenges faced by the evolution of the value of government data from customer service to data-driven service, and the expected benefits that can be generated. This study selects the case of the “Expenditure Application and Verification System” planned and established by the Directorate General of Budget, Accounting and Statistics, Executive Yuan, which has such potential for expansion, and further explores the challenges and opportunities created by the public sector in implementing data-driven services through the OECD four-stage framework of data “collecting and generating”, “storing, securing and processing”, “publishing and curating”, “using and reusing”. Through the analysis and application of data, this study will guide the agency to move towards budget allocation, regulatory adaptation and other refined governance in the future, to promote accurate decision-making, and achieve the service goal of data re-driven. For the promotion of data-driven services, specific policy suggestions such as establishing a horizontal communication platform, parallel management and competition, and expanding publishing, and curating possibilities, and using the knowledge of data governance to feedback policy plans are put forward, which are expected to serve as a reference for the follow-up improvement of data-driven services to promote the further upgrading of government services.