主計機構是政府機關內之幕僚單位,掌理機關歲計、會計、統計等業務。歲計(預算)旨在建立政府預算制度,合理分配資源,並重視運用之效率,使施政計畫與預算相結合;會計係為輔導預算執行並作正確紀錄編製會計報告,陳示財務實況;統計則為蒐集公務執行成果及各種調查統計資料之分析應用,作為釐訂施政政策暨預算之參據。 隨著時代不斷地進步,觀念不斷地革新,主計工作也必須與時俱進,才能跟得上時代的脈動與社會的需要,尤其近年來國防部以人力精簡為主軸的方式推動「組織再造工程」,規劃在有限的人力資源下,以更有效率的方式處理多樣化的國防專業事務,主計人員應不斷地自我學習新知識,並應用資訊科技技能以改進工作方法與革新業務,使能在各項的專業領域上,能作出更多的貢獻。故在此知識經濟時代,主計機構如何導入「知識管理」的概念及實務,妥善運用知識,推動知識管理,以發揮政府高效能與高服務品質的效率,成為當前重要課題。 本研究鑑於上述說明,乃先彙整並探討知識管理之相關學理,其次說明國軍主計機構在知識管理導入的執行現況,之後則是利用科學的分析手法,包括模糊德菲法(Fuzzy Delphi Method)、模糊分析層級程序法(Fuzzy Analytic Hierarchy Process;簡稱FAHP)與模糊理論(Fuzzy theory)等問卷分析方法加以分析,提出一個系統化知識管理關鍵成功因素評估模式,此模式包含「組織文化」、「策略與領導」、「資訊科技」與「績效衡量」四個構面,共計二十二項指標,透過層級串聯後各主要構面之相對權重值及其整體排序,可得知目前國軍主計機關推動知識管理應優先改善的項目,進而能提供組織決策者在研擬改善對策時的參考資料。
Comptroller division is a staff unit of government organization, in charge of the business of year’s account、accounting、statistic. The purpose of year’s account is to build up the government’s budget system, distribute resources reasonably, and value the efficiency of government’s application, expect to combine the government policy and the budget. Accounting can assist budget execution and compile an accounting report correctly, showing the real financial station. For statistics, it is to collect the execution results of public affairs, and various statistic data for further analysis and application, being the reference materials to affirm government’s policy and budget. Since time progresses and ideas innovate unceasingly, the financial officer works must keep pace with the times, for following time pulsation and society’s need. In recent years, for our national troops promoting organization restructuring, our human resources has been simplified and national defense affairs are getting more diverse than before, in order to make more contributions to each specialized field, comptrollers should study new knowledge continuously, apply information technology to improve working method and innovate business. In this era of knowledge economy, how comptroller division to induct the concepts and practices of knowledge management and make use of it properly、set it into action has been a present important topic for government to display it’s high efficiency and high service quality. This research regards to above explanation, first collect and discuss the related theory of knowledge management, secondly explain present execution situations of our military comptroller division’s knowledge management inducting. finally uses scientific questionnaire analysis methods, including Fuzzy Delphi method、Fuzzy Analytic Hierarchy Process、and Fuzzy theory, providing a systematic critical key successful factors knowledge management estimation model. This model contains four sections, these are: organization culture、strategy and leadership、information technology、and achievements measurements, total up to 22 targets. By way of relating each major section’s relative weight then sorting it, we can understand the priority items when department of defense comptroller division promotes knowledge management, then supplying consulting data for organization’s policy maker to improve their strategy.