政府機關內部控制制度之執行對組織效能影響之研究－－以國有財產局及國稅稽徵機關為例

A STUDY OF THE EFFECTIVENESS OF THE GOVERNMENT'S INTERNAL CONTROL SYSTEM: EVIDENCE FROM THE NATIONAL PROPERTY ADMINISTRATION AND NATIONAL TAXATION AGENCY

本文以國有財產局及國稅稽徵機關為對象，探討政府機關內部控制制度之執行對組織效能之影響；此外，亦進一步分析內部控制制度之執行與組織效能間，組織內員工角色壓力是否具有中介效果。本文採用問卷設計方式，以線性結構模式進行研究分析。實證研究結果顯示：內部控制制度之執行有助於組織效能之提升，而角色壓力則會對組織效能有負向影響；然而，落實執行內部控制制度能有助於角色壓力之降低。另外，本文進一步發現角色壓力對內部控制制度之執行與組織效能之關係，具有部分中介效果，表示內部控制制度之執行，可降低機關員工之角色壓力，進而提升組織效能。

We investigate the National Property Administration and National Taxation Agency to explore how the execution of the government's internal control system affects governmental effectiveness. In addition we examine the mediating effect of organizational role stress between the internal control system and organizational effectiveness. The questionnaire survey method and linear structural equation model are used to analyze the research samples. The empirical results show that the implementation of an internal control system increases, but role stress decreases organizational effectiveness. However, the implementation of an internal control system can decrease role stress. Results also reveal the partial mediation of role stress, and suggest that the execution of an internal control system can effectively decrease employees' role stress and enhance organizational effectiveness.