稅捐稽徵機關採購內部監督機制整合與簡化之研究─以財政部臺北國稅局為例

Integration and Simplification of Procurement Reengineering Process: Case Study of National Taxation Bureau of Taipei, Ministry of Finance, R.O.C.

許嘉芫(CHIA-YUAN HSU)

指導教授 ： 呂育誠

國立臺北大學/公共事務學院/公共行政暨政策學系碩士在職專班/碩士(2016年)

摘要

機關業務之推動有賴採購作業輔助，而為了防止弊端發生，於採購業務中設置了重重監督機制，可能造成採購效率低落而延宕機關業務，尤其是稅捐稽徵機關之業務與組織編制特殊性，更是突顯採購效率與監督防弊之兩難。因此本研究以財政部臺北國稅局為例，提出其採購內部監督機制之問題，並透過流程再造進行整合與簡化，以達平衡效率與防弊之目的。研究係運用文獻分析法搜集流程再造理論與採購監督相關法令規定等資料，再透過深度訪談法訪問秘書室、政風室、監察室與主計室等採購監督相關單位，藉此瞭解實務執行者之認知與想法，並分析採購內部監督流程再造之可行性。本論文之研究發現如下：
一、 法規面：
財政部臺北國稅局未制定細部作業辦法係為保留彈性空間，而各單位對不確定概念之解讀不一，以及監督單位職權重疊確實影響採購效率。
二、 實務面：
採購案件之公文流程重疊、執行者不熟悉流程、較他機關更嚴謹之內部監督機制、採購流程與實際需求不符、以及單位分散皆影響監督效益與採購效率。
三、 其他問題：
公文流程缺乏回饋機制、主計室控制程度高、分局、稽徵所採購人員素質不足、監督審閱時間不足、資訊系統重疊、分批採購定義不明等均屬實務採購承辦人所面臨之問題。
針對上述問題,本研究提出稅捐稽徵機關採購內部監督機制整合與簡化之建議如下：
一、 調整採購內部監督單位之任務分工。
二、 擴大授權以符合稅捐稽徵機關之因地制宜性。
三、 採購監督流程之簡化及整合，全面檢討採購內部監督機制，整合重覆性質之簽與請購單陳核流程，並刪除不必要之會議，以進行工作簡化。

關鍵字

流程再造 ； 稅捐稽徵機關 ； 政府採購 ； 監督機制

並列摘要

Promoting the business office depends on procurement assistant. In order to prevent the occurrence of corruption, the procurement business set up a heavy supervision mechanism, which may reduce the efficiency of procurement and delay business office. The special characteristics of the business and organization of taxation bureau highlight the dilemma of purchasing efficiency and supervision especially. Therefore, this research takes the National Taxation Bureau of Taipei, Ministry of Finance as an example, puts forward the problem of the internal supervision mechanism, and through the process reengineering to integrate and simplify, in order to achieve the goal of balancing efficiency and preventing corruption. Research using the literature analysis method to collect process reengineering theory and the procurement supervision related laws and regulations and other information, then through the depth interview method to visit the staff of Secretariat, Civil Service Ethics Office, Investigation Office and Accounting and Statistics Office and other procurement supervision related units hopes to understand their cognition and idea, and analyzes the feasibility of internal procurement supervision process reengineering. The findings of this research are as follows：
1. Laws and regulations related:
National Taxation Bureau of Taipei, Ministry of Finance has not worked out the details of the operation of the system to retain the flexibility, and each unit is different from the interpretation of the concept of uncertainty, as well as supervision units overlap does affect the procurement efficiency.
2. Practical operation related:
Document process overlap, the executive is not familiar with the procurement process, more stringent internal oversight mechanisms than other agencies, purchasing process is not in conformity with the actual demand, as well as the unit dispersion, and all affect the supervision efficiency and the purchasing efficiency.
3. Other issues:
Document process lack of feedback mechanism, height control of Accounting and Statistics Office, the procurement personnel quality problem of Branch and office, inadequate supervision and review time, information system overlap problem, the uncertainty of batch purchase and so on are the problems faced by the procurement staff.

For the above problems, this study proposes suggestions on the integration and simplification of internal supervisory mechanisms in taxation bureau is as follows:
1. To adjust the task division of the procurement internal supervision units.
2. To expand the mandate to meet the needs of the branch and office.
3. Procurement supervision process simplification and integration, a comprehensive review of internal supervision mechanism of procurement, integration of repetitive nature of the sign and the requisition process, and remove unnecessary meetings, is simplified in order to carry out the work.

並列關鍵字

reengineering process ； Taxation Bureau ； government procurement ； supervision mechanism

參考文獻

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