| Summary: | 碩士 === 開南大學 === 財務金融學系 === 97 === Exploring the Armed Forces’ Organizational Reengineering broaching for the Enterprise-oriented Government Management Discipline
– showcasing the example of a new armed forces’ financial system and financial center
Abstract
Peter F. Drucker has mentioned “The significance of management” in his renowned management publication “Management: Tasks, Responsibilities and Practices” by pointing out that enterprises and public service institutions are equally social institutions. They have been launched for achieving the specific purposes of the society, and for satisfying certain specific needs of the individual, community or the society as a whole, rather than for existing on the sake of themselves. Their mission has not been a mission, but rather that they are tools instilled to provide certain specific products or services, with which to complete the designed tasks or missions. Hence when talking about these institutions, we need not raise the question as to “what they are?” but rather query, “What are they supposed to do, and what their missions are?”
There is a fair amount of reform effects, such as “administrative reform” and “organizational reengineering” sought by local government agencies of all levels in the past notwithstanding, a concise examining of why the results have been lackluster lies in that the age-old bureaucracy continues to exist, as such agencies tend to regard themselves as the cause by emphasizing on their privileges and private gains, and by regarding the institutions as the tools of the existence, but often neglecting their tasks or missions, which eventually result in drawing criticism from the society for their lackluster performance, and eventually fall into oblivion for failing to stand up to the challenge of the society of the market. With Taiwan’s armed forces’ financial management units being part of the link to public administration, it is within their duty of calls to help instill a quantitative, dynamic and combative military force by perfecting the military management system in order to make good use of the national defense resources. At the time when we are progressing into the twenty-first century, and in response to the interactive environment changes and challenges in politics, military, technology, finance and economics, it is equally important for associates in military finance to emphasize on the core values, highlight a visionary leadership, and continue to uphold promoting the professionalism and innovation in a bid to achieve “Doing what matters to get the things right”.
In spite of having undergone the two acts of the Jingshi program (the armed forces’ refining program) and the Jingjin program (the armed forces streamlining program), the armed force’s finance unit has failed to elevate its organizational ranking by its operation performance from under the Joint Command Headquarters to the Department of Defense to effectively excel its managerial value, but continues to be stymied by its existing framework only to face retrenchment in a bid to achieve the goal of military organizational streamlining. With that, the study aims to examine the constructs, including the armed forces’ new finance system, the current state of military finance unit’s responsibilities, the changes in the internal and external environments, and its future reform indictors, by referencing not only archival review and case examples of an enterprise-oriented government in world countries, but also comparing the differences in the historical evolvements on changes in military administration between the U.S. and Taiwan, as well as through interviews with military personnel for information feedback, to reestablish the correct core values and vision, coupled with an innovative thinking for satisfying the demands of customers of all levels, in a move to provide the military finance unit with optimized recommendations, which would foster a peaceful coexistence and mutual prosperity for creating a win-win strategy, through which to reunite the efforts in attaining the professional footing of a sustainable management of the Blue Ocean Strategy.
Keywords: reorganization, core values, vision, Blue Ocean Strategy, customer demands
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