| 摘要: | 政府各項施政策略的推行，皆攸關預算，在有限的社會資源下，如何作最佳、最適的分配決策，使有限資源發揮最大功能、創造最佳績效，主計機構實亦居於重要角色。主計人員被賦予內部審核、內部控制之重責，在執行內部審核工作時，必須依循法令規章，而相關之法令規章又多如牛毛。其如何運用「知識管理」，發揮經驗傳承、有效彙整相關資訊，運用科學方法以簡化工作，提昇行政效能、建立必要而有效的重要資訊，以提供政府及民間企業決策之參考，實為需要廣為建立的觀念。 研究者以為主計業務實有必要運用「知識管理」，以達社會賦予的任務，但因主計單位畢竟屬於幕僚角色，以其工作特性在「知識管理」之推動上是否能竟其功，是為本研究的動機。同時希望藉此作為主計機關推動知識管理之原動力，及促動主計同仁樂於知識分享，使重要資訊不致因組織成員之離退而散失。 本研究旨在探討主計人員對知識管理之認知態度及現況，並深入瞭解公務機關主計單位特有之組織文化、領導風格、激勵誘因、員工的人格特質與知識管理活動之推動及與行政績效之關聯性；「知識管理活動」與「行政績效」之關聯性；「知識管理之認知」、「領導風格」、「組織文化」、「激勵誘因」、「人格特質」對「知識管理活動」、「行政績效」之影響性，及「知識管理活動」對「行政績效」之影響性。希望藉此研究結果與發現，提出具體建議，作為主計單位推行知識管理之參考，以提昇主計人員素質及正確而宏觀的決策力，增進主計行政效能，並提供後續研究者進一步研究之參考。 本研究以「問卷調查法」為主要研究工具，以各縣市政府主計室編制內職員為研究對象，採全面普查方式，共計發出493份，回收412份，有效問卷398份。使用的統計方法有因素分析、信度分析、描述性統計、T檢定與單因子變異數分析、相關分析、迴歸分析及層級迴歸分析。 經實證後結論，欲推行知識管理活動，則組織成員對知識管理的認知、領導人對知識管理之重視程度、蔚成知識分享的組織文化、設定激勵制度等確為重要的促動因素，此與學理之主張吻合。 至於「人格特質」雖未見有學者將之列為知識管理成功要素，但經本研究實證結果確實有極顯著相關及影響性。我們可以說，即使建立一套非常完善的系統設備，若沒有被善用，也是徒具形式，而無法竟其功，所以人員的處事態度及執行意願也是非常重要的。且經實證結果，「知識管理」確與「行政績效」有極顯著的關聯性。
Budgeting is highly related to the implementation of governmental policy. Auditing agency plays an important role in the creation of optimal effectiveness, value.maximization, and moderest resource.allocation decision through the limited resources. The key responsibilities of auditor are to implement internal audit and control, deal with miscellaneous laws and regulations for compliance. It is promising megatrend to memeticize the auditing experiences, integrate relevant information effectively, promote administrative effectiveness, set up essential and effective databank through Knowledge Management ( KM ) for the decision reference of government and non.government organization . The research propose that it is necessary for auditors to utilize KM as the tool for completing their missions.The motive of the research is to promote the characteristics of auditing as the facilitating energy of KM. The objective of the research is to shape auditing as the locomotive of KM, accecelate knowledge sharing among auditors, and set up community intelligence free from missing because of auditor's leave. The focuses of the research are to survey the recognitive attitude of auditors towards KM, and explore the relationship between organizational culture, leadership style, reward incentive, personality characteristics, KM activities and administrative effectiveness.The research also deals with the influence of recognition of KM, leadership style, organizational culture, reward incentive, personality characteristics over KM activities and administrative effectiveness and that of KM activities over administrative effectiveness.The research would be expected to make constructive suggestions for auditing unit in KM implementation, accuracy and comprehensiveness of auditing decision, guality of auditorship, upgrade administrative effectiveness eventually, and lay the foundation for further research. The method of the research is based on questionnaire survey. Targeted at auditors of county and city government, 493 census questionnaires were delivered, 412 collected, and 398 effective.The analysis methods of the research are Factor Analysis, Reliability Analysis, Descriptive Stastistic Analysis, T - test, One - Way ANOVA, Correlation Analysis, Regression Analysis, and Hierarchical Regression Analysis. The research concludes with empirical evidence that : 1.the recognition of auditors about KM, the extend of leader's emphasis on KM, organizational culture of knowledge sharing, willingness of sharing knowledge, and reward incentive are the facilitators for KM activities.These results are coherent with established theories.2.Personality characteristics, though never been listed as the successful factor of KM by scholars, is significant relevant to and influential over KM activities.3.The attitude and willingness of auditors to implement KM are crucial for the effectiveness of IT system facilities.4.The research testifies the significant correlation between KM and administrative effectiveness. |
