我國政府機關公務人力資本衡量解析－以財政部臺北市國稅局為例

Abstract

迎接全球性經濟體系強大競爭的21世紀，面臨全球化與國際化的變革，政府在社會大眾期許下，面對民眾高水準服務需求，公務部門莫不積極強化政府的服務能力，並以顧客導向、成果導向與效能為方針，以達成社會大眾對公務機關的期許及信賴。事實上，藉由有效管理關鍵的人力資源管理系統如規劃、任用、績效評估、薪酬、訓練與發展，以及工會與管理階層之關係等等，則機關必能吸引並留任合格且勝任愉悅的員工，員工一旦受到適當的激勵後，機關便能獲得較佳的利潤、並降低員工流動率、提升品質、減低生產成本，並能快速接受及執行機關的策略，進而獲得理想的績效。 在人力資源管理系統的應用實務中，「人力資本」（human capital）的概念越來越常出現，進而成為政府及企業管理的一個新興課題。本研究期望透過行政院人事行政局「公務人力資本衡量方法」來針對財政部臺北國稅局人力資本進行現況剖析，除探討公務人員人力資本衡量的應用方式之外，更期望為該局之人力資本發展進行有效建議。因公部門擁有競爭優勢的關鍵，在於掌握知識利基，發展智慧資本，而人力資本則是構成智慧資本的核心，透過完善的公務人力資本衡量方法，不僅可瞭解機關人力素質及管理措施所存在的優勢及劣勢，更能協助機關發現人力管理的潛在問題並將優勢項目發揚光大，劣勢項目列為改進重點之參據，俾增加人事管理效能。 本研究重要結論，係將上述研究成果一一彙整出財政部臺北國稅局在人力資本上的優勢及面臨的劣勢，並具體提出建議，將原有之優勢保持，劣勢則積極改進。

For up-coming competitive 21 century economy accompanying with globalization and internationalization, the government is eager to strengthen its capability of serving the citizens in a customer-oriented and result-oriented way. It is to not only meet the expectation of high-end service criteria but also gain the trust of the general public. In fact, qualified and competent employees can be sustained through effective Human Resources Management System including drafting, recruiting, evaluating, remunerating, training, career planning and sound relations between the labor union and the management. By adequate motivation, better performances such as higher profit and quality, lower turnover and cost, and faster executive mobility are evolved.

Human capital is a compelling but newly emerged subject in the practical human resources administration, whether it’s of public or private business management. This research focuses on Human Capital of Taipei National Tax Administration, Ministry of Finance via 「Evaluation Method of Public Human Capital」established by the Personnel Office of Executive Yuan. It is further to propose applicable advices for its future human capital development and to reflect application profile. The key to backing competition advantage of public sector is to grasp knowledge niche and cultivate intellectual capital. Needless to say human capital is the core value of intellectual capital. By means of well-informed human capital evaluation, the superior or inferior opportunities can be comprehended and execution advantages can be enlightened even potential problems can be considered in advanced.

Conclusion of this research will contain the organized dominance and weakness of Taipei National Tax Administration, Ministry of Finance. Concrete suggestions are also included to allow this organization to stay prevalence and rid disadvantages.