| Summary: | 碩士 === 輔仁大學 === 應用統計學研究所 === 96 === Budget Financial Sergeant (BFS) is the primary point to deal with financial management of the basic level in the national armed forces. BFSs stick to the notion, “utilizing public funds on the basis of law” and “administering according to law.” Besides, BFSs also abide by every level of directors’ guidance and complete relative financial duty in accordance with the budget law, the accounting law, the final report law and so on.
According to the trend of the policy of the national defense, the government will convert this military policy “equal enforcement at present of conscription and voluntarism” into complete voluntarism, which has a direct impact on the “selection, training, employment “system nowadays of the basic BFSs of national armed forces. Statistically, there are approximately 1000 BFSs in whole armed forces at present, who are mostly compulsory servicemen. Because the service duration is shortened and the quantity of education training is not sufficient, it would cause the problem which armed services have to face: how to conduct and operate the “selection, training, employment “system on BFSs. The research is discussed more in consideration of the BFSs’ feeling on the job of comptroller and financier. This research explores latent factors by means of searching and integrating the relative literatures of service quality and the degree of satisfaction, collecting research variables, adopting a questionnaires survey and performing statistical analysis. The conclusion from this research serves as promoting job performance of the basic financial management.
This study determines that the military organization structure will face dramatic changes due to the coming downsize of the number of soldiers and units. In the future, the working environment for the primary military workers will become more difficult. The department of budget, accounting and statistics should take into account the characteristics of all units, the primary units' operational needs. By doing so, the military can adapt itself to the future environment and take good care of the primary financial workers in order to create a better future.
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