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  • 學位論文

「矯正機關作業基金資訊系統」應用的績效研究

Research on the performance of the application of "Correctional Organization Operation Fund Information System".

指導教授 : 謝俊宏
共同指導教授 : 林宜欣(Yi Xin Lin)

摘要


論文摘要 「矯正機關作業基金資訊系統」係法務部委託「KSI資訊公司」所建置的一套會計系統,系統包括矯正機關主計、財務資料庫的資源共享、矯正機關主計財政作業文書電子化及建構其雲端知識網等。 本研究的目的是探討矯正機關之工作人員及其所屬主管對於「矯正機關作業基金資訊系統」的使用時在系統品質、資訊品質、服務品質等三項品質之重要性認知與滿意度之間的關聯性,及利用重要度表現分析法(Importance-Performance-Analysis, IPA),對資訊系統品質感受表現程度進行評估。 本研究結果: (一)「矯正機關作業基金資訊系統」的系統品質、資訊品質及服務品質等三項品質對使用滿意度皆有正向的顯著影響,因此,「矯正機關作業基金資訊系統」的三項品質愈高,則使用該系統者會有較高的工作滿意度。 (二)受試者對於該系統認知優先改善的部份是:系統功能的完整性、系統連線的穩定性及提供詳細的操作文件手冊等。次要改善的項目有:系統需容易存取相關資料並提供快速存取的速度、安全保存系統上的資料且不容易被擅自刪改、系統所提供的報表內容應符合使用者之需要、系統應允許外部資料匯入、減少人工重複登打的次數、較好的編排與輸出格式,並且能針對不同需求(人員或作業)提供登錄及查詢功能等項目。

並列摘要


Abstract "Correctional Organization Operation Fund Information System" is a set of accounting system established by "KSI .INFORMATION CO.,LTD" entrusted by the Ministry of Justice. The system includes correctional organization accounting, resource sharing of financial databases, electronic and construction of correctional organization accounting and financial operation documents Its cloud knowledge network, etc. The purpose of this study is to investigate the relationship between the perception and satisfaction of the staff of correctional institutions and their supervisors on the importance of the three qualities of system quality, information quality, and service quality when using the "Correctional Organization Operation Fund Information System".Correlation, and use Importance-Performance-Analysis (IPA) to evaluate the performance of information system quality perception. Results of this study: 1. The system quality, information quality and service quality of the "Correctional Organization Operation Fund Information System" all have a positive and significant impact on user satisfaction. Therefore, the higher the three qualities of the "Correctional Organization Operation Fund Information System", the higher the Those who use the system will have higher job satisfaction. 2. The subjects' priority for improvement of the system's cognition is: the integrity of the system function, the stability of the system connection, and the provision of detailed operating document manuals, etc. The minor improvement items are: the system needs to be easy to access relevant data and provide fast access speed, the data on the system should be kept securely and not easily deleted without authorization, the report content provided by the system should meet the needs of users, and the system should It allows the import of external data, reduces the number of manual repeated logins, better layout and output format, and can provide items such as login and query functions for different needs (personnel or operations).

參考文獻


參考文獻
一、中文部分
1.石美驊,2018,影響矯正機關作業基金營運關鍵因素之研究,中國科技大學企業管理系碩士在職專班碩士學位論文。
2.台北市政府主計處,2007,一般公務、特種基金之資源配置、運用及財務資訊表達,出國報告,臺北市。
3.行政院主計處,2005,政府會計及財務報導標準,政府會計準則公報第一號

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