The Introduction of Strategy Map in Taipei City Government: The Alignment between Strategic Planning and Budget Allocation

• Main Authors: CHIU-YOU-YI, 邱友義
• Other Authors: HU, LUNG-TENG
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/u5qnx6

碩士 === 國立臺北大學 === 公共行政暨政策學系 === 105 === With the changing of the times, after KO, WEN-JE took office in 2015, he introduced Strategy Map that has been used a long time in private sector into Taipei City government to help its administrative planning. He hopes that through Strategy Map, it can help shape strategic goals of the government level and bureau level in linking with the budget allocation to promote the public sector administrative efficiency and reach the organization synergy. However, there are essentially differences between the public and the private sector. It may generate the application problems in the public sectors and then make the strategic goal construction become formalism. In addition, because budget allocation is also limited to institutional system, it can’t build an effective strategic budget mechanism; therefore, it causes the inconsistent alignment effect between strategy and budget. Consequently, this study want to explore related problems therein. The method to carry out this study was using documentary analysis and in-depth interviews. The purpose of this study was to investigate: First, the current development after the introduction of Strategy Map in Taipei City government; Second, how Taipei City government responds the strategic planning and management process; Third, the possibility of linking strategy and budget which the Taipei City government develops. In this study, we analyzed the interview data the total of 14 public servants from 5 different organizations. The research results show that: First, this study finds that Taipei City Government doesn’t change substantially after introduction of Strategy Map, but from the data-analysis we can also find some changes that present the parts and reasons of changes and not changes. Second, with the gradual penetration of strategic thinking, it causes that public sector must have more strategic thinking habit. Third, there were the application gaps of strategic budget, because currently the Taipei City government pile up their strategic budget based on established budget. Fourth, limited to rigid budget institution, there are still much meaning of quota system in the current budget process. Fifth, different attention level influenced the alignment effect between strategy and budget and we are also unable to see the obvious difference between them now. Sixth, affected by the catalysis of organizational culture, it can help government to break rigid system and promote more participation in the discussion after introducing. Seventh, comparing with the previous studies, in general, the research findings of this study are in agreement with them. In short, now the introduction of Strategy Map in Taipei City government must spend more energy overcoming the problems it faced in operation process, especially the application of strategic concepts, the building of strategic budget and the alignment effect between strategy and budget.