國軍財務組第三科標準作業程序制定之研究

Armed Forces Division III Financial Group to Develop Standard Operating Procedures of The Study

賴聰松(Lai chun-song)

指導教授 ： 楊坤鋒

亞洲大學/管理學院/國際企業學系碩士在職專班/碩士(2008年)

摘要

國軍成員常因任務需要或是調占職缺而調動，因此職務的經驗傳承便成了維持作業品質的關鍵因素，假設可以將工作內容與實務作業流程相結合發展出專屬的標準作業程序，使其書面化、電子化、標準化，相信將會減少錯誤的發生，並且讓工作不因承辦人員更換而停滯。
因此，本研究參考ISO品質管理模式，透過標準化的程序，將國軍財務組第三科所屬業務作業流程撰寫成文字，建置標準作業程序，並且制定作業程序書以及指導書。方便承辦人員在業務執行上依法有據外，並可參考作業程序與指導書，依要領、步驟自行完成工作。
本研究試圖從第三科工作分析，蒐集並分析有關第三科的工作內容，詳述第三科各承辦軍官工作執掌與因應上級命令所遵循的各項作業方式，建構出具體的架構與適當的模式，作為建置標準作業程序的參考模式。
因為國軍從97年方始試行標準作業程序，許多事項尚未完備，因此本研究參考國內外標準作業程序的相關文獻，對具備財務組第三科實務經驗的資深軍官進行深度訪談，希能進一步了解財務組第三科制定標準作業程序中所遭遇的問題、困難、方式及效益等，並提出結論與建議，希能提供財務中心全面推行標準作業程序之參考。

關鍵字

標準作業程序 ； 工作分析 ； 國軍財務組第三科

並列摘要

Members of the military tasks often need to transfer accounts or post mobilization, the duty to maintain the memory operation has become a key factor in quality, assuming you can work processes and practices to develop an exclusive combination of standard operating procedures to written and electronic, standardized, I believe will reduce the occurrence of error and not allow the replacement of the contractor personnel and stagnation.
Therefore, this study refer to ISO quality management model, through the standardization process, the military-owned financial group of the Third Division into business processes to write text, to build standard operating procedures, and to develop written operating procedures and instructions. Contractors in the business to facilitate the implementation of evidence in accordance with the law, the reference and operating procedures and guidance of the book, according to essentials, the steps to complete its work on its own.
This study attempts to analyze the work of the third section, the collection and analysis of the contents of the Third Division, Third Division, the contractor detailing the work of officers in charge with the result of superior orders should be followed in the operation, construction of a concrete structure with the appropriate model, as standard operating procedures to build a reference model.
Because the military pilot from the 97-year tenor standard operating procedures, many of the issues that have not yet complete, so in this study refer to standard operating procedures at home and abroad of the relevant literature on the financial group with experience in the Third Section of Practice for in-depth interviews with senior officers, the Greek can be further understanding of the financial group of the Third Division in the development of standard operating procedures for the problems, difficulties, methods and effectiveness and to make conclusions and recommendations, the Greek financial centers to provide the full implementation of standard operating procedures of reference.

並列關鍵字

Standard Operating Procedures ； Job Analysis ； Armed Forces Division III Financial

參考文獻

郭崑謨等(1990)。人事管理。台北：國立空中大學。

黃秋祥(民88)。ISO 9000 應用在行政機關之實證研究。私立元智大學工業工程研究所碩士論文，未出版，桃園。

Anthony, P.A., Perrewe, P.L. & Kacmar, K.M., Strategic Human Resource Management, Forth Worth: The Dryden Press, PP. 157-185.

Ghorpade, J.V.(1988). Job Analysis : A handbook of the human resource director, 1st ed., NJ: Prentice-Hall.

Milkovich, G.T. & Newman, J.M.(1999). Compensation, 6th ed., NY: McGraw-Hill.