- 學位論文
政府組織再造之會計品質研究－以臺南市政府一級機關會計室為例
A Study on Accounting Quality of Government Organization Reengineering –to Accounting Offices of Taiwan City Government First-Level Agency as examples
摘要
本研究探討政府組織再造的會計品質，以臺南縣市合併後的一級機關會計室為例。臺南縣市合併於民國99年12月25日，時值筆者曾服務於此單位，經由對個案的瞭解及相關的文獻整理，提出縣市合併涉及的主要影響因素，分別為人員移撥、業務調整、行政流程、上級主管機關領導四個構面，據以設計問卷實施調查，藉由高度的問卷回收率（98.9%），來達到探討母體現象的目的。經過資料的分析與整理，並確定各因素的信度、效度，以單因子獨立樣本變異數分析、積差相關、迴歸分析探討各構面與會計資訊品質的關係。 實證分析結果顯示，臺南縣市合併後，政府會計品質無顯著提升，但合併後，遵循政府再造的企業管理精神則較為明顯，因此，我國主計制度超然，於縣市合併，可獲驗證。縣市合併後，人員移撥構面對政府會計品質的相關性小，而業務調整、行政流程、上級主管機關領導這三個構面對政府會計品質的相關性較顯著。 組織是動態的，故本研究問卷問項的資料，係設定在縣市合併後的「兩年內」的資訊流量。針對研究結果提出建議，以期政府會計品質與時俱進，讓嶄新的組織無縫接合、發揮高效運作的目標。
並列摘要
These researches were to probe into the accounting qualities of the government organization reengineering. I used to serve at the department of accounting while being combined as Tainan Metropolis in December, 2010. So I would rather take the example about the bureau accounting office. Through comprehending some special cases and collecting some relative documents, I submitted a lot of main factors which could affect Tainan Metropolis Government. They included four components as below: officers’ transferring, business coordination, administration processions, leading from the government accounting qualities and higher bureaucracy Then, according to these four components I designed a series of questionaire to survey and had an excellently replied rate（up to 98.9％） to match the destination of these populations phenomena. From these collecting documents, I analyzed and arranged them, then I also fixed all these components’ reliability, validity and using the method of one-way ANOVA, independent samples、product-moment correlation and regression analysis to probe the relations between the four components and accounting qualities. It showed that the accounting qualities in Tainan Metropolis Government were not better significantly from the results of authentic analyses.It is significant that Tainan Metropolis have followed the government reengineering on enterprising management spirits after county and city being combined.So, we could conclude that the transcendent accounting system could be clearly proved well after Tainan Metropolis being combined. The correlation between government accounting qualities and officers’ transferring were poor. Otherwise, the correlations among government accounting qualities and business coordination, administration processions, leading from the higher bureaucracy were more significant. Government organization is kinetic.The documents of these options in this research were designed under the situation of the information discharge which were Tainan Metropolis combined within this two years. Using the results to probe the suggestion, I hope these will improve the qualities of accounting gradually, will let the brand new government organization adjoin unbrokenly, and will bring a great significance on utilizing destination.