The Recruiting Pattern of Public Human Resources in R.O.C.-Case Study of National Tax Administration of Central Taiwan Province

在公務人力不斷改革與精簡的潮流下，我國公部門近年來也積極從事組織再造與行政革新，開始進行公務人力彈性僱用制度之改革。尤其是在人力資源管理的彈性化方面，多藉由運用多元化任用管道、公務人力彈性運用等策略，大幅引進派遣人力與約聘僱人力等契約性人員來增加人事運用之彈性與降低人事經費之支出，以活化僵化的文官體系。雖然我國政府目前在契約性人力之進用制度上已行之有年，但仍存有許多爭議、弊端與缺失。如現階段相關員額法令與政策尚未步入常軌，許多規範與政策未必能夠符合公部門使用契約性人力之需求。且基於法規與員額限制情況下，究竟符合實務需求之公務人力進用結構與彈性用人制度為何呢？目前都尚無定論。 因此，本研究即從文獻分析、相關理論與現行制度探究的過程中，找出我國公務人力進用結構現況、改變原因與制度問題，並針對現階段與我國公部門常任文官、約聘僱與派遣人力相關之法令與政策所存在的問題進行歸納分析，以瞭解其進用約聘僱人力與派遣人力的因素與運作機制。另，藉由訪談財政部臺灣省中區國稅局主管人員、永業性常任文官、約聘僱人力與派遣人力等多方人士之訪談結果，以提出下列幾點我國公務人力進用結構與彈性用人制度改革策略與建議：（一）合理之人力進用結構與規模應視機關業務特性與實務需求而彈性進用與配置。（二)應落實管考制度與淘汰機制以解決｢不適任｣人員久任化問題。（三）改變約聘僱人力進用方式與考選制度。（四）依機關業務性質適時以派遣人力替代約聘僱人力之進用。（五）改革派遣人力進用制度，如應建立更完善的申訴管道、監督機制與公部門派遣人力法制規範等保障制度。（六）加強教育訓練以提昇人力素質。In order that the Public Human Resources are constantly reformed and streamlined, the R.O.C. government has been actively working on organizational reformation and administrative innovation. A flexible employment system is adopted for Public Human Resources (HR) reformation using strategies such as diverse appointment channels and flexible management of Public HR. There is a large number of dispatched employees and contractual personnel to increase HR flexibility and reduce expenditure; this aims to initiate a rigid civil service system. Despite the government’s effort in implementing a contract recruitment system for several years, there have been many disputes, drawbacks and shortcomings. For instance, the laws and rules related to manpower allocation haven''t been on track lately, and some regulations and policies may fail to meet the requirements of the public sector particularly with regard to contractual HR arrangement. Moreover, based on the laws and restrictions on manpower allocation, it is still uncertain which recruiting pattern and flexible employment system could meet the actual requirements. Therefore, this research aims to examine the current situation, varying factors and system problems of the Public HR’s recruiting pattern through literature analysis and the study of relative theories and existing systems. Furthermore, it determines and explores the problems involved in the laws and policies related to permanent, contractual and dispatched personnel, in order to understand the reason and operational mode behind the recruiting pattern for these employees. Based on interviews with managers (permanent) as well as contractual and dispatched employees of National Tax Administration of Central Taiwan Province, this study proposes the following reform strategies and suggestions on the Public HR’s recruiting pattern and flexible employment system: 1) The reasonable recruiting pattern and scale should depend on the operational characteristics and practical requirement of the offices. 2) The management and examination systems along with an elimination mechanism should be implemented to solve long-term work inadequacies. 3) The recruitment method and system for contractual employees should be changed. 4) Dispatched employees could be employed instead of contractual employees based on the office’s nature of business. 5) The recruiting pattern for dispatched employees is suggested to build better security systems such as feedback channels, supervising mechanisms and laws related to dispatched personnel. 6) The education and training should be enhanced to improve the quality of HR