電子化政府創新之過程與挑戰－以台灣電子發票為例

近期研究指出，電子化政府專案的發展，往往被片面的科技視野所侷限，意即資通訊科技只被當作增進政府效率或服務管道的工具。事實上，電子化政府應可幫助政府達成更廣義的公部門創新目標，如重新設計與利害關係人之資訊連結分享關係、促進公民參與以及提升政策施行成效以創造公共價值。這些創新目標雖有較高價值，但其過程也比純粹將政府流程電子化來得複雜，亟需深入研究。本研究以台灣自2000起已發展12年的電子發票專案為個案研究對象，因為此專案不僅牽涉多方利害關係人，也企圖帶來提升效率與服務滿意度以外的公部門創新。本研究的目的是要探討電子化政府中，使用資通訊科技所帶來的公部門創新，其創新過程與挑戰為何。個案研究結果顯示，電子發票專案在2010年的策略轉變－以B2C實體通路電子發票帶動B2B電子發票－大幅增加了電子發票的開立數量。電子發票開立數量的提升，也提高了其它價值目標的可行性，如稅務稽查、節能減紙以及將電子發票運用於經濟政策與商情的資料加值。對於電子發票推行過程中所出現的利益衝突與抗拒，電子發票推動小組以積極為利害關係人創造價值方式予以說服，或找尋替代推廣方案。本研究也於個案中發現了多層次的公部門創新，以促成最後的電子發票產品與服務創新。然而，對社會大眾的推廣不足負面地影響了電子發票專案的形象；政府跨部門間效率不足的合作也減慢了電子發票的部分價值實現。本研究指出電子發票作為公部門創新在設計與擴散上的挑戰：（１）公部門創新需要跨部門、甚至與私部門的密切合作，致使主辦機關也難以掌控其所提出的創新產品與服務的所有面向；（２）在公眾對於政府有極深刻板印象的情形下，集中式的創新擴散方式並不利於推廣公部門創新，應考慮分散式的擴散方式較佳；（３）公部門創新較商業創新更為複雜，因為必須顧及群眾的多元性，而非服務特定顧客即可；（４）承上所述，公部門創新者所需承擔的責任與工作極為龐大，個人相對報酬不成比例，恐怕只有少數具有堅定決心與靈活手腕的創新者能勝任；人為影響之大使得公部門創新的模式更接近偶發而非規律的。本研究亦指出，電子化政府若只著重特定服務型態，也會限制整體電子化政府的發展。台灣的電子化政府發展至今，多是注重交易型服務，電子發票已是交易型服務與資料交換服務的集大成之作；但電子發票的推廣困境顯示，電子化政府亟需發展民眾參與服務，將民眾與政府的關係由消極批評轉為積極協作。鼓勵民眾與政府協同創造的參與型服務，應更能引導未來電子化政府的政策與創新發展方向。

關鍵字

電子化政府；公部門創新；資通訊創新；產品創新；服務創新；電子發票

並列摘要

Researchers have found that many e-government projects are dominated by a one-sided focus on technology; ICT has been used mainly as a tool to enhance efficiency and service delivery of the government. In fact, e-government should achieve public innovation goals such as redesigning information relationships among stakeholders, enhancing citizen participation in the policy making process, and reinforce policy enforcement to create public value. These goals are more valuable but also complicated than the digitization of existing governmental processes, so it requires further research. This case study chose to study E-Invoicing in Taiwan because it is a 12-year project since 2000 that concerns multiple stakeholders and intends to bring public innovations beyond operational efficiency and customer satisfaction in service delivery. The aim of this paper is to investigate the processes and challenges of ICT-enabled public innovations in e-government. Case findings show that it was not until the promotion strategy change in 2010－use E-Invoicing in B2C physical stores to influence B2B adoption－that finally increased the number of e-invoices issued, which makes the value of taxation, energy savings, and value-added information for policy-making and business opportunity more attainable. The E-invoice promotion team has creatively sought new value for the stakeholders and found alternative promotion strategies to reconcile conflicts. Different levels of public innovations are identified in the development the E-invoicing project before it generates the end products. However, insufficient promotion to the general public adversely affected the public image of the project; and inefficient cooperation among the ministries slowed down the realization of potential values of the project. Four main challenges were identified in the design, implementation and diffusion of E-Invoicing as an public innovation: (1) it requires intensive cooperation with both public and private organizations, and the change agency has no complete control over its innovation offering, (2) centralized innovation-diffusion is hard to overcome the stereotyped perception that citizens hold toward the government, so it is better be done in a decentralized fashion, (3) public innovations have inherently higher complexity than commercial innovations because it intend to serve a diversity of citizens, and (4) the burden on the change agent is tremendous that only a few “policy entrepreneurs” can push through the innovation process despite little material rewards. Findings of this research suggest that unequal attention to one type of e-government service may limit the development of the e-government as a whole. So far, the e-government projects in Taiwan are mostly transaction service, and E-Invoicing is also a very sophisticated transaction and data exchange service. But the challenges in promoting E-Invoicing indicate that we need better forms of civic engagement to change the government-to-citizen relationship from one of criticism to that of cooperation. Citizen participation service that encourages G2C co-creation should steer the future direction of e-government policy and innovation.

並列關鍵字

e-government ； public innovation ； ICT innovation ； product innovation ； service innovation ； e-invoice

參考文獻

Chadwick, A., & May, C. (2003). Interaction between States and Citizens in the Age of the Internet: “e-Government” in the United States, Britain, and the European Union. Governance, 16(2), 271-300. doi: 10.1111/1468-0491.00216

Coursey, D., & Norris, D. F. (2008). Models of E-Government: Are They Correct? An Empirical Assessment. Public Administration Review, 68(3), 523-536. doi: 10.1111/j.1540-6210.2008.00888.x

Creswell, J. W. (2007). Qualitative inquiry & research design : choosing among five approaches. Thousand Oaks: Sage Publications.

Esteves, J., & Joseph, R. C. (2008). A comprehensive framework for the assessment of eGovernment projects. Government Information Quarterly, 25(1), 118-132. doi: 10.1016/j.giq.2007.04.009

Fichman, R. G. (2004). Going beyond the dominant paradigm for information technology innovation research: Emerging concepts and methods. Journal of the Association for Information Systems, 5(8), 314-355.

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電子化政府創新之過程與挑戰－以台灣電子發票為例

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