營業稅申報審核之流程再造

Abstract

企業流程再造是90年代初期發源於美國的管理理論，最初是由學者Hammer所提出，在當時的企業界及學術界引起極大的震撼。隨後在以美國為首的西方大型企業，紛紛採用這個概念並與電子商務相結合，成為倍增企業競爭力的法寶。另一方面，各國政府為提升行政效率，均積極轉型為企業型政府、電子化政府，流程再造與電子商務的結合，自然受到各國行政部門的重視。 本研究試圖整合流程再造理論及電子商務架構，探討行政流程之再造；先經由文獻整理，蒐集企業流程再造的方法及成敗關鍵；了解電子商務的發展對組織的影響。再選擇一實際個案，找出現行作業之問題，確認行政流程目標，利用研究所獲之心得進行流程再造。規劃新的的作業流程後，再將新舊流程做比較，評估該案例流程再造之效益。評估結果顯示，所提出之再造流程，確實節省許多人工及時間成本，對於整體效率的提升和政府形象有著莫大的幫助。

Business process reengineering is a theory of administration which started from United States by Dr. Hammer in the early 1990’s. It has evoked widespread resonance and discussion in enterprises and academic domains. After its introduction, a lot of large-scale enterprises in west, especially in United States, have practiced this theory and combined it with electronic commerce. The result was a large increase in the power of competence. In addition, the administrative departments of every country want to raise the efficiency of government. The ideal usually is to change the traditional government to entrepreneurial government or e-government. As a result, combining process reengineering and electronic commerce is attracting the attention of every country. This study is intended to open a dialogue of the reengineering of administrative process by combining the theory of process reengineering and the frame of electronic commerce. The author, through research, collects the knowledge of process reengineering and the key of success and the influence of developing electronic commerce on organizations. Next, the author selects an actual case, looking for the problem and the target of this administrative process, and re-engineers this case. Finally, the author compares the original process with the new one and evaluates the efficiency. The research result shows the new process really saves on labor-cost and time-cost. The new process is also helpful in raising efficiency of government and the good impressed with government.