本研究試圖從顧客關係管理的角度出發來了解政府機關網站的現狀，因考慮到行政機關具有各項不同的類型，且考慮研究時間與成本上的限制，針對顧客關係管理強調「顧客服務」的特性，本研究僅挑選具有管制性濃厚色彩的稅務機關，以及服務性色彩較高的文化行政機關作為研究對象，並從顧客關係管理的角度歸納重點面向並建構細部衡量指標，予以計分，了解目前行政業務機關網站，在達成顧客關係管理經營理念的程度，在功能、內容的建置上是否符合顧客關係管理的建置需求，如果不足那尚須改進的部份為何，並作為如果事後行政業務機關欲導入顧客關係管理系統的前置研究。就本研究建構的七大評比面向，包括「網站介面可用性」、「網站內容自助性」、「網站功能互動性」、「網站使用客製化」、「網站交易性」「網站功能支援性」、「網站安全與隱私性」，研究發現目前管制性色彩較濃的稅務機關網站，整體表現優於服務性色彩較濃的文化行政機關網站。稅務機關網站與文化行政機關網站整體間的表現差異可整理出以下幾點： 1.從網站導覽功能、普遍性設計等關於網站介面可用性的觀察，稅務機關網站的設計比文化行政機關網站更能貼近一般使用者。 2.稅務機關對於網站各項資訊的呈現較文化行政機關網站完備。 3.稅務機關網站的互動性程度高於文化行政機關網站。 4.稅務機關對於網站提供分眾導覽、非本國語網站、無障礙網頁等設計，比文化行政機關來得普遍。 5.稅務機關網站對於資訊安全與隱私權保護政策的關注相較於文化行政機關網站為多。

政府透明化為人民「知的權利」之一，不僅賦予民眾課責與監督政府的能力，更能維護民主制度中雙方之信任價值，而近年網際網路等電子技術日漸普及，關於政府透明化的環節亦可透過電子化的途徑開誠布公。過去我國政府透明化相關研究多以中央政府為研究對象，本研究則從我國地方政府著手，研究目的在於期藉由透明化政府相關理論與文獻，瞭解政府透明化之意涵及其重要性、地方政府資訊透明化包含哪些核心構面、與電子治理之連結性等，運用文獻分析法回顧相關資料後，接著建構評估我國地方政府資訊透明化程度之指標。近年又適逢地方政府改制，本研究於是選擇改制後的六都臺北市、新北市、桃園市、臺中市、臺南市、高雄市為研究對象，以內容分析法的方式，運用建構的指標對此六都地方政府網站加以評估，觀察其透明化程度與可再改善之處。 簡言之，本研究將我國地方政府資訊透明化之指標架構歸納為兩個構面，基礎資訊透明化包含10項指標，及財政資訊透明化包含33項指標，值得注意的是，本研究所評估財政資訊透明化涉及2014年資料，時桃園市尚未改制，故其不在本研究財政資訊透明化評估之範圍。整體而言，本研究評估六都的表現都不錯，當然也有可再努力的空間。本研究結論，除了針對評估結果未做到的項目提供建議，從民眾知的權利出發，政府應盡可能提供完善的資訊之外，也談到近年來備受關注的政府資料開放，政府若能提供基本的資訊與開放資料兩項公共服務，將能更符合不同民眾對於政府相關資訊或資料需求，此二者的連結與政府透明化究竟該到什麼程度則有待後續研究繼續探索。 / Government transparency not only provides the people with the ability to hold government accountable, but also serves to sustain trust in the government within a democratic system. Recently, the increasing popularity of information and communication technologies, have made the Internet an important link in the enforcement of government transparency. Previous studies on government transparency have mostly been concentrated on central governments. This research chooses instead to focus on local governments. This research aims to uncover the importance and the concepts of government transparency, the the fundamental dimensions of local government information transparency assessment framework, and the connection between government transparency and E-governance, from previous studies. After reviewing and integrating the literature, this study then constructs a framework for the assessment of Taiwan’s local government information transparency. Taiwan has recently undergone an extensive local government restructuring, thus this research has made the six special municipalities, which were most restructured, the objects of analysis. The special municipalities include, Taipei City, New Taipei City, Taoyuan City, Taichung City, Tainan City, and Kaohsiung City. The research utilizes content analysis methods and the indicator framework constructed, to assess the websites of the six municipal governments. Observations, on the level of transparency and on areas in need of improvement, were made. In short, the assessment framework of local government information transparency includes two aspects. The first is on basic information transparency with 10 indicators. The other is on fiscal information transparency with 33 indicators. It is important to note that since Taoyuan City had not been restructured into a special municipality by 2014, but data for financial transparency includes those for that year, this research would not include Taoyuan in the financial transparency assessments. In sum, the study finds that the transparency of six municipal government websites, is decent. However, there are some indicators can be improved. The study concludes that the governments should provide more complete information to the public, in order to satisfy the public’s demand for government data. These approaches will increase citizen’s rights in obtaining government related information. This research also suggests that the connection between government information transparency and open government data is a subject worthy of further study.

當政府機關開始大量的透過網路傳遞服務給民眾，政府迫切需要知道民眾對政府網站服務品質的認知評價為何。然而該如何衡量政府網站的服務品質至今仍沒有一個明確的方法。本論文旨在建構一套可以用來衡量政府網站服務品質的指標同時對政府網站服務品質提出相關的政策建議。本研究使用了線上問卷調查法與層級分析法，利用網路問卷線上調查了使用者對政府網站服務品質的評價，然後請專家利用層級分析法分析並計算出這些指標的相對權重。 本研究主要結果如下：(1).建構適合衡量台灣政府的網站服務品質指標，包含「設計性」、「易用性」、「可靠性」、「資訊品質」、「有用性」與「回應性」六大構面，而六大構面下共包含三十項指標；(2).實際調查台灣網路民眾對政府網站服務品質評價，發現民眾對政府網站服務品質的「有用性」相對評價最高，而對政府網站「回應性」的服務品質則是相對最不肯定；(3).請專家透過層級分析法對政府網站服務品質指標做出重要性權重排序，整體而言，專家給予「資訊品質」相對最高的權重，後依序是「有用性」、「回應性」、「可靠性」、「易用性」，而「設計性」則是專家排序中相對最不重視的；(4).比較專家與民眾對政府網站服務品質指標重要性與評價的差異，發現就評估構面而言，「資訊品質」與「回應性」是專家認為相對重要，但民眾基於使用經驗相對不肯定的指標，應該列為政府提昇網站服務品質優先改善的構面 基於上述研究發現，作者提出了隨時檢視資訊更新程度、替使用者重新編寫資訊與強化政府網站的回應能力等三點研究建議，以期待徹底提昇政府網站的服務品質。 / As government organizations have increasingly provided services to the public via Internet, e-government websites have demanded acute understanding of how the users perceived the service quality. However concerning it is not clear how the e-service quality of e-government websites can be measured. This thesis aims to construct the indicators to evaluate e-service quality of e-government websites and propose management suggestions to government. The research methods of this thesis include an online survey and Analytic Hierarchy Process (AHP). A survey was conducted with online users being asked to evaluate the e-service quality of e-government websites. Then AHP was applied to analysis and compute the weights of these indicators from the experts. The key findings are: First, Design, Usability, Reliability, Information Quality, Usefulness, and Responsiveness are key dimensions of e-service quality of e-government in Taiwan. Second, most of the online users are satisfied with the Usefulness of e-government websites in Taiwan, but they are not satisfied with the Responsiveness of e-government websites in Taiwan. Third, for the evaluation aspects, the sequence of importance for the e-service quality of e-government websites in Taiwan is Information Quality, Usefulness, Responsiveness, Reliability, Usability and Design. Among them, the domain experts think Information Quality and Responsiveness are relatively important aspects of e-service quality of e-government websites in Taiwan. However, general online users are not satisfied with these two aspects. So these two aspects should be listed on the top priority for improvement straight away. Based on the research findings, the author proposes three policy suggestions to improve the websites in Taiwan’s government. First, keep the information on the government websites most updated. Second, improve the information readability for online users. Finally enhance the responsiveness of government websites.

近年來，國際間政府推動資訊公開蔚為風潮，伴隨著資訊通信科技的發展，電子化政府和政府網站更普遍被各界視為一個低成本且高效率的透明化途徑。台灣的政府網站長期受到國際間高度評價，在發展中國家更是名列前茅。然而，既有的研究與調查大多數僅片面側重於政府供給面的探究，通常以化約且可標準化的指標來評鑑特定政府網站的介面資訊功能。相形之下，鮮少有關注民眾的需求認知、機關政策執行以及網站內容評估等較全面的研究成果供參。因而無法更深入地釐清政府網站、法制和政策執行績效不彰等困境與透明化治理之間的關聯。 在委託代理理論的運用之下，本研究兼顧政府治理中委託方民眾的認知以及代理方政府機關的經驗與成效。目的在於釐清網站資訊公開供給和需求的現況與問題，並更具體地檢證政府網站資訊公開對機關施政資訊揭露、績效衡量和政府課責的影響。爰此，研究者參與多項網站資訊公開相關研究，以蒐集多元化次級資料，包括：量化的網路民眾問卷調查，各級機關的跨年度問卷調查，機關網站內容評估比較，以及質性的個別訪談、焦點團體座談。藉由理論聚焦與多重研究方法的交叉檢證分析，以達研究綜效。 研究結果分為網站資訊公開對政府施政資訊揭露，施政績效衡量，以及政府課責的影響三個部分來討論。首先，相較於法制，網站資訊公開更有助於揭露政府施政資訊，特別是網站資訊公開實施過程可呈現出政府治理內、外部的多重代理關係及代理問題，甚至可緩和部分的代理問題。其次，網站資訊公開可具體地呈現並衡量施政績效，以因應傳統官僚體系內各層代理績效難以衡量的困境。但囿於目前整體制度缺乏績效誘因設計，而限制了此效益。最後，因整體資訊公開績效制度的匱乏，也使得網站資訊公開對政府課責的效益備受限制。 整體而言，本研究揭示了代理理論應用於政府治理的價值，並檢證政府資訊公開、績效和課責等三項治理要件的關聯。研究成果可彌補實務與研究的落差，並對相關文獻做出貢獻。 / In recent years, governments from around the world have adopted Freedom of Information Act to increase transparency in their governance. With advancements in information and communication technologies (ICTs), e-Government has been seen as a cost-effective and possible mean to promote openness and transparency. Taiwan’s efforts to develop e-Government services have been well-recognized; especially, have made remarkable advantages among developing countries. Nevertheless, most of the existing researches in evaluating e-Government service are based on supply-side indicators and often assess websites alone; as yet, little information is available on the demand aspect of e-Government. The paper aims to explore the potential and practice of government website information disclosure in terms of the perspective of end user and government agencies. The results show the significance of three aspects in information disclosure of Taiwanese government websites through the application of quantitative and qualitative methodology, including self-administered questionnaire, website evaluation, individual interview, and focus group interview. First, government website information disclosure benefits the revelation of government information, manifestation of multi-agent relationships in internal and external governance of government, and alleviation of partial ageny problems. Second, government website information disclosure enhances revealing and measuring the performance of government agencies; nevertheless, in which the effectiveness is limited due to the absence of institutional incentives. Third, under the circumstances of unsound institution, the effectiveness of accountability has difficulties to be thoroughly realized through government website information disclosure. In sum, the finding contributes to a valuable reference for other countries in implementing information transparency of e-Government, and has significant implications for policy makers, government agencies, and system designers.