| Summary: | 碩士 === 玄奘大學 === 公共事務管理學系碩士在職專班 === 94 === ABSTRACT
The ROC Armed Forces has embarked on Collective Funding System linked to the National Treasury Agency to handle its defense budget and military funds since July 1st, 2005. The commencement of this new approach can be seen as an epochal milestone in the military history as transfer of payment has changed from cashier in the name of “New Financial System” set up in 1953 to the current electronic banking format.
The collective means of banking system is indeed one of the significant reforms of comptroller and financial units of the ROC Armed Forces on the personnel upkeep, operations & maintenance expenditures. The major significant breakthrough of this new system lies in different set of modus operandi and a much streamlined processing. It is apparent that after two waves of military personnel cut by 1994, a scaling-down of organizations and shrinking of manpower in the ROC Armed Forces have brought about increased workloads and higher pressure on daily practices. The issues of effectiveness, efficiencies as well as psychological pressure on the member of staff have already become a serious concern.
This research is to resolve the above issues related to work pressure, ffectiveness and efficiency faced by the member of staff in the comptroller and financial units of the ROC Armed Forces by applying information technology oriented towards electronic operations in office. From the perspective of process re-engineering, it brings forward its modus operandi via Internet, seeking to renew the engineering process and reconstruct an electronic form of administrative process linked to national treasure agency in the framework of Collective Funding System geared to personnel upkeep, operations & maintenance expenditures. By way of designing this, the research argues that there is a need to build an operational environment where it is unit-demand oriented and supplies dictate the demands. Budgeting operation has to be run in an interface existing among strategy, organization, human resources and informational technology. Taking computers as a vehicle and Internet as an interface, this research sees a possibility to have electronic files, three formats of forms and an E-mail system as three basic elements to convey messages among financial units. It further argues that replacing conventional means of communication via telephone services by Internet can greatly enhance quality of service including effectiveness and efficiencies.
Premised upon the academic understanding that a theory pilots practices and practices in turn testify the theory, this research observes budgeting operation run by the comptroller and financial units of Hsinchu District against the proposed modus operandi via Internet and it finds that the outcome proves consistent with the expectation held by the theory mentioned above. It not only meets the requirements of budgeting operations, but also bears fruits such as strengthening efficiency and effectiveness in office, elevating service quality, reducing bounce rates, work pressure and operating costs. With these findings, however limited in cases, this research ends with a recommendation to exemplify the case for the overall 28 comptroller and financial units in the ROC Armed Forces.
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