繁文縟節和認知組織績效：企業精神管理在臺灣地方政府中是否發揮作用？

Red Tape and Perceived Performance: Does Business-Like Management Matter in Taiwan Local Government?

自1990年代以來，基於理論的建構與發展，政府繁文縟節的研究已經逐漸受到重視，對於相關主題，例如績效等也出現了相當多的關注。在同一時期，研究已經對公部門企業精神的管理工具有了廣泛的瞭解。過去的文獻中有許多關於政府繁文縟節與績效之間關係的討論；然而，關於企業精神管理工具（如策略規劃、績效管理和簽約外包）如何影響繁文縟節和績效的文獻則相對少見。

本研究的目的是探討公部門中企業精神管理工具的影響，並分析其對繁文縟節與臺灣公共部門認知績效間的調節效果。本研究採用定量方法，對臺灣地方政府進行了大規模的調查。多層次迴歸模型的分析顯示了三項重要結果。首先，實證結果顯示繁文縟節與公務員認知績效間存在顯著負相關。其次，在調節繁文縟節與臺灣地方政府中層管理人員認知績效間的關係時，包括策略規劃、績效管理和簽約外包在內的企業精神管理工具均非常重要，其中，績效管理弱化繁文縟節的效果在三者之間最明顯。第三，多層次的統計模型表明，地方政府的財務自主性也能舒緩繁文縟節對認知績效的負向影響。根據研究發現，本研究最後也對臺灣地方政府行政改革提出幾點建議。

Since the 1990s, new light has been shed on government red tape due to the theoretical development on the subject, and considerable concerns have emerged regarding relevant topics, such as performance. During the same period, studies have drawn a broad understanding about business-like management in public sectors. The literature is full of discussions surrounding the relationships between government red tape and performance; however, scant literature has been published on how business like management, such as strategic planning, contacting out, and performance management, affects red tape and performance.

The purpose of this article is to explore the effects of business-like management (BLM) tools and differentiating the moderating effects on the relations between red tape and perceived organizational performance in Taiwan’s public sectors. This study adopted a quantitative approach and conducted a survey within Taiwan’s local governments. Multilevel regression model analyses revealed three important results. First, the empirical results demonstrate a negative relationship between red tape and civil servants perceived organizational performance. Second, the business-like management, including strategic planning, contracting out, and performance management, are correlated when moderating the relationship between red tape and perceived organizational performance of middle-rank managers in Taiwan’s local government. Among them, the effect of performance management on weakening red tape is most significant among the three BLM. Third, multilevel statistical models have demonstrated that financial autonomy can moderate the negative impact of red tape on cognitive performance as well. According to the findings, the study provides some policy recommendations to practitioners.