國軍主計機構知識管理關鍵成功因素評估模式之研究—Fuzzy AHP之應用

Abstract

Comptroller division is a staff unit of government organization, in charge of the business of year’s account、accounting、statistic. The purpose of year’s account is to build up the government’s budget system, distribute resources reasonably, and value the efficiency of government’s application, expect to combine the government policy and the budget. Accounting can assist budget execution and compile an accounting report correctly, showing the real financial station. For statistics, it is to collect the execution results of public affairs, and various statistic data for further analysis and application, being the reference materials to affirm government’s policy and budget. Since time progresses and ideas innovate unceasingly, the financial officer works must keep pace with the times, for following time pulsation and society’s need. In recent years, for our national troops promoting organization restructuring, our human resources has been simplified and national defense affairs are getting more diverse than before, in order to make more contributions to each specialized field, comptrollers should study new knowledge continuously, apply information technology to improve working method and innovate business. In this era of knowledge economy, how comptroller division to induct the concepts and practices of knowledge management and make use of it properly、set it into action has been a present important topic for government to display it’s high efficiency and high service quality. This research regards to above explanation, first collect and discuss the related theory of knowledge management, secondly explain present execution situations of our military comptroller division’s knowledge management inducting. finally uses scientific questionnaire analysis methods, including Fuzzy Delphi method、Fuzzy Analytic Hierarchy Process、and Fuzzy theory, providing a systematic critical key successful factors knowledge management estimation model. This model contains four sections, these are: organization culture、strategy and leadership、information technology、and achievements measurements, total up to 22 targets. By way of relating each major section’s relative weight then sorting it, we can understand the priority items when department of defense comptroller division promotes knowledge management, then supplying consulting data for organization’s policy maker to improve their strategy.