以使用者觀點建構政府計畫型補助款資訊整合平台之探討─以中央政府農業主管機關為例

Study of Constructing Information Integration Platform for Governmental Project-based Subsidies from the User Viewpoint─Taking Agricultural Department of the Central Government as the Example

楊綉真(Hsiu-Chen Yang)

指導教授 ： 王敏茹 ； 簡俱揚

中原大學/商學院/會計研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900713

摘要

中央政府每年編列相當龐大的農業計畫型補助款（Project-based Subsidies），來支應各級縣市政府、學校與民間團體相關財務上或業務上之協助，及對個人的獎勵、救濟等等，因計畫型補助行為屬跨領域執行，管理不易且容易衍生弊端。因此政府監督機關對補助款之關注日益加深，包括監察院、立法院及納稅義務人等，要求政府機關應建立公開、公平及透明的補助款作業機制，以提昇補助款之績效。又因政府機關就其組織及執掌的不同，各自發展出為管理工作使用而建置的不同資訊系統，亦因此造成不同機關甚至相同機關不同單位，以自我為出發點，獨自發展出方便自我管理的資訊系統，使得政府的運作出現不連貫及重複作業的情形。再就計畫型補助款各項條文散見於各處缺乏整合，加上部分機關管理人力不足，致計畫型補助事項管理成效不理想，也因為管理資訊透明化不足，無法誘發其良性競爭。
爰此，本研究欲仰賴目前科技技術，以中央政府農業主管機關之計畫型補助工作為研究對象，依據計畫型補助之發展與運作情形、政府資訊整合平台之應用等相關理論及文獻資料，藉由用使用者的觀點採文獻分析法（document study）、個案研究法（Case Study）及深度訪談法（in-depth interviews）混合方式進行資料蒐集及彙整分析，將分散之補助作業相關資訊系統、資料庫及各項作業規範，整合為一貫化管理作業流程及一元化（Unified）資訊整合平台（integration framework）。希望協助本個案中央政府主管機關，未來在進行計畫型補助款資訊系統整合時，建構一個完整的資訊化管理機制之參考。相信可以大量的減少目前為處理資料消耗大量的行政人力，確實進行即時且有效率的審查及管考等工作，促使政府的透明度更進一步，更期以協助公部門內、外部管理的應用與推動決策者的需求，獲得全面均衡運作管理問題的解決，同時亦可做為其他類似中央主管機關之參考。

關鍵字

跨域治理 ； 夥伴關係 ； 使用者觀點 ； 資訊整合平台 ； 計畫型補助款

並列摘要

The Central government made a substantial Annual Agricultural Project-based Subsidies in order to support all levels of county and city governments, schools and non-governmental organizations as well as provide related financial or business assistance, including incentives for individuals, relief, etc. Because the Project-based Subsidies and related operations are implemented cross-functional, it is not easy to manage, and malpractice may grow. Thus, the governmental supervisory bodies, including the Control Yuan and the Legislative Yuan, as well as the taxpayer and so on, have increasing and deepening concerns about Project-based Subsidies, and require that government agencies should establish an open, fair and transparent operation mechanism in order to improve the effectiveness of the Project-based Subsidies. Also because each department in government agencies has developed and implemented different information system as a result of different organizations and functions, different units and even different sub-units within the same unit have information management that facilitates theitr own self-management. Consequently, inconsistent and repeated operations occur frequently. Furtherly, the provisions of Project-based Subsidies scatter throughout and lack of integration. In addition, insufficient manpower in some organizations results in poor management of Project-based Subsidies, and lack of transparency of management information is unable to induce healthy competition.
Therefore, this study is intended to research the governmental Project-based Subsidies of Agricultural Department in the Central Government with the current science and technology.Based on the actual development and operation of Project-based Subsidies and related theories and literature about the application of the Governmental information integration platform and from the user's point of view, document study, Case Study and in-depth interviews are utilized as means of data collection and analysis to integrate the dispersed operations, information systems, database, and the operating procedures related to Project-based Subsidies into a consistent management operating process and unified information integration framework.
Hopefully, this study will assist the authority of the central government in this case in constructing a complete management information system for integration of Project-based Subsidies in the future. This will reduce the manpower in dealing with information, facilitate real-time and efficient review, control, and audit to further the transparency of the Government, and also assist internal and external management of the public sector as well as meet the needs of policy makers for the comprehensive and balanced solution. At the same time, this study serves as a reference information for other similar central government authority.

並列關鍵字

Project-based Subsidies ； Information Integration Platform ； Partnership ； the Cross-territory Government ； User Viewpoint

參考文獻

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