運用模糊德菲及模糊層級分析法建構國軍主計單位績效評估準則之研究

The Study of Established Criteria of Performance Evaluation for Military Auditing Department by Fuzzy Delphi and Fuzzy Analytic Hierarchy Process Methods

熊振武(Chen-Wu Hsiung)

指導教授 ： 林賜德

中原大學/商學院/企業管理學系/碩士(2007年)

https://doi.org/10.6840/cycu200700539

摘要

摘 要
國防力量之強弱攸關國家安全，而國防力量之強弱又和國防預算之多寡有密切的關連。然而國家資源有限，倘若分配於國防的預算增多，則將對其他的預算產生排擠作用。因此，國軍主計單位更扮演了極為重要的把關角色。國軍主計單位負責國防預算之編列與執行、內部審核、會計、統計與財務行政等業務，角色極為特殊，影響國軍戰備整備與作業維持甚鉅，因此國軍各主計單位之績效實為非常重要。本研究針對於現行主計單位績效考核標準，應用模糊德菲法透過專家學者意見之蒐集與彙整，篩選出關鍵之考核指標。進而應用模糊層級分析法建構國軍主計單位績效評估之架構，並計算出各績效評估項目之權重值。最後再將分析結果與現行考核制度做一比較，並提出各項建議，以提供決策者在制訂、修訂及實施主計單位績效評估時之參考。
經過對陸軍各級主管的實證研究後，提出以下二項研究結論一、強化主計三大法定業務，有效發揮主計功能；二、落實主計考核項目執行，提昇各類業務能量。並一致認為主計業務推展應著重在三大法定業務的執行，建議除在三大法定業務(歲計、會計、統計)的考核權重增加外，亦應將三大法定業務的執行反映在主計組織的架構上，予以落實法定業務的執行。
關鍵詞：主計單位、績效評估、模糊德菲法、模糊層級分析法

關鍵字

模糊層級分析法 ； 模糊德菲法 ； 主計單位 ； 績效評估

並列摘要

Abstract
The power of defence capability concerns the national security, and it has close connection with the number of the national defence budget. But national resources are limited, if distribute the budget to the national defence and increase, will produce the function of squeezing on other budgets. So Analytic Accounting Unit of country ‘s army of, acts extremely important checking on the role even more. Analytic Accounting Unit of country’s army is responsible for compiling and execution, inside verifying, accountant, counting with such business as the financial administration, etc., so it influence country's army's war preparedness to be reorganized and outfitted and very maintained the hard iron with the homeworked, so the performance of every Analytic Accounting Unit of country's army is actually very important. This research is directed against in unit's performance assessment criteria of current Analytic Accounting, apply Fuzzy Delphi, collect experts’ opinion and gather together whole, screen proper examination indicator. Then apply Fuzzy AHP to construct its’ structure that performance assess, calculate out the weight value of assessing the project of every performance. Compare analysis result with current system to assess afterwards, propose every suggestion, in order to offer the reference while making, revise and implement unit's performance of Analytic Accounting to assess to a policymaker.
Keyword: Analytic Accounting Unit; Performance assessment; Fuzzy Delphi; Fuzzy AHP

並列關鍵字

Analytic Accounting Unit ； Fuzzy Delphi ； Performance assessment ； Fuzzy AHP

參考文獻

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