如何將標準作業程序導入國軍財務單位第二科之研究

The Research of Standard Operating Procedures introduce into Armed Forces Division II of Financial Group

高漢瑜(Kao Han Yu)

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(2010年)

摘要

國軍財務單位專責管理國軍各項財務業務，單位編組型態採地區支援，國軍財務單位在國軍擔任著出納的角色，主要業務為國軍人員薪餉發放、退除役官兵俸金支付、國防經費集中支付、及各項補助費發放工作。然而因應國軍持續進行組織結構調整而造成的裁撤精簡與縮編，也進而產生了人員訓練銜接不易，加上官兵職務調動頻繁許多業務才剛上手就必須面臨調職的命令，諸此現象對工作的推行產生了莫大的影響。
本研究主要目的在基於研究背景、動機與對象，對於系統化的蒐集、分析有關國軍財務單位第二科工作的資訊及意義，研究範圍係以國防部主計局財務中心所屬之財務單位為研究樣本，主要探討財務單位第二科如何運用標準化作業程序在爭取時效並且降低錯誤的發生前提之下以發揮最大的作業品質。
主要研究方法乃針對建構財務單位第二科標準作業程序書，訪談國軍中部地區財務單位任職於第二科的成員，主要的目的就是希望藉藉由經驗的分享建議及修正推行的模式並將其加以彙整、分析及檢討，並且評估其推行的成效以及影響力，建構符合最佳需求的典範進而供財務中心參考與運用。

關鍵字

國防部主計局財務中心 ； 標準作業程序

並列摘要

Military financial management of the military unit responsible for the financial services, unit grouping pattern mining areas support the financial units of the military as a cashier in the military role, the main business of the military personnel salary and salary payment, Veterans pension payments , concentration of defense spending to pay, and the subsidies paid work. However, in response to the ongoing military organizational restructuring resulting from the abolition of streamlining and downsizing, but also resulted in staff training and then convergence is not easy, with frequent transfers of officers and soldiers in many business functions just get started on the transfer of command to face, all the work undertaken by this phenomenon produced a great impact.
The main purpose of this study was based on the research background, motivation and targets for the systematic collection, analysis of the military units of the 2nd Division of financial information and meaning, of the scope of the Comptroller Bureau of the Department of Defense Department financial center of their financial units samples to investigate how the financial unit of the 2nd Division standard operating procedures for aging and reduce the incidence of errors to maximize the premise that quality work.
Construction of the main research method is the financial unit of the Second Division for the standard operating procedures books, interviews military units serving in Central Finance Branch of the members of the second main purpose is to hope that by sharing experiences and to amend the implementation of the proposed model and its to be pooled, analysis and review and evaluate the effectiveness of its implementation and impact, build a model and then meet the best needs of the financial center for reference and use.

並列關鍵字

Comptroller Bureau of the Department of Defense Department financial center ； Standard Operating Procedures

參考文獻

郭崑謨等(1990)。人事管理。台北：國立空中大學。

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.

吳秉恩(2002)。分享式人力資源管理(修訂二版)。台北：翰蘆圖書公司。

李文瑛(2002)。民生體育電子報：標準作業程序與內容企劃。世新大學傳播研究所碩士論文，未出版，台北。