本研究旨在瞭解稅務機關組織文化與組織創新績效的現況，分析不同背景變項在組織文化與組織創新績效的差異情形並探討兩者間之相關情形及預測力。本研究採問卷調查法，以臺北縣政府稅捐稽徵處員工500位為研究對象，回收有效問卷共達465份，資料分析方法係以SPSS for Windows 14.0視窗版套裝軟體進行處理分析，統計方法有項目分析、因素分析、信度分析、獨立樣本t檢定、單因子變異數分析、LSD事後多重比較檢定、皮爾森積差相關分析及多元逐步迴歸分析。實證結果發現： 一、稅務機關員工知覺組織文化現況，以支持型文化得分最高，其次依序為官僚型文化、效率型文化，得分最低為創新型文化。稅務機關員工知覺組織創新績效現況，以技術創新得分最高，其次依序為數位創新、觀念創新、管理創新，得分最低為研發創新。 二、稅務機關組織文化對組織創新績效有顯著且正向的關聯性存在。 三、稅務機關組織文化對組織創新績效及其構面具預測力。創新型文化對研發創新、觀念創新、整體組織創新績效具有較高的預測力；支持型文化對管理創新、數位創新具有較高的預測力；官僚型文化則對技術創新具有較高的預測力。 關鍵字：組織文化、組織創新績效、稅務機關 / The purpose of this research is to understand current status, analyze differences and investigate correlation between the organizational culture and innovation performances of tax affairs institution. A questionnaire survey is applied in this study, with 465 effective questionnaires collected among 500 staffs from Taipei County Revenue Service Office. ‘SPSS for windows 14.0’ statistical software was used for data processing and analysis of this survey, whose statistical methods include item analysis, factor analysis, reliance analysis, t-test, one-way ANOVA, multiple comparison test following LSD, Pearson product-moment correlation analysis, and multiple stepwise regression analysis. The following results have been found: 1. Tax affairs institution staff toward consciousness organizational culture present situation: supportive culture gets the highest score, bureaucratic culture, efficient culture, innovative culture in sequence. Tax affairs institution staff toward consciousness organizational innovation performance present situation: technical innovation gets the highest score, digital technology innovation, conceptual innovation, administrative innovation and R&D innovation in sequence. 2. There exists positive and obvious correlation between the organizational culture and innovation performances of tax affairs institution. 3. Predictability is observed between the organizational culture and innovation performances of tax affairs institution. The innovative culture has higher forecasting ability in R&D innovation, conceptual innovation, and entire organizational innovation performances. The supportive culture has higher forecasting ability in administrative innovation, digital technology innovation. The bureaucratic culture has higher forecasting ability in the technical innovation. Keywords: organizational culture, organizational innovation performance, tax affairs institutio

在持續創新的需求下，跨公司合作已成為企業整合應用知識，創新求變的重要策略。本文融合知識基礎觀點和組織學習觀點，指出跨公司合作所帶來的組織創新績效，係因合作夥伴知識整合的結果。因此研究的目的除了要實證知識整合與組織創新績效的關係外，主要在發展一個理論架構，說明影響跨公司合作創新的因素，及這些因素之間的關係。在研究設計上，本文係以我國高科技產業、資訊服務業及金融服務業做為問卷調查的對象，將所收集的資料透過探索性分析與驗證性分析兩階段檢定本文所提出之量測模式與研究假說，結果得到下列結論： 1. 跨公司合作為企業所帶來的創新績效，可以用知識整合的觀點來解釋，當企業知識整合能力越好，跨公司合作創新績效會越好。 2. 知識整合能力受到企業知識吸收能力的影響，吸收能力係企業先前知識的蓄積量，以及應用這些知識的能力之綜合。 3. 知識整合能力亦受到企業與夥伴合作的能力之影響，合作能力包括企業與夥伴建立信任關係，以及溝通、協調的能力。 4. 知識特質受知識整合機制的中介而影響創新績效，跨公司合作所帶來組織的創新績效，主要不受合作所牽涉知識之外顯╱內隱與複雜性特質的影響，必須應知識特質的不同而採取適當的整合機制後，才能因知識整合而產生創新績效。 5. 吸收能力、合作能力與知識整合機制是相互影響的因素，三者形成企業知識整合創新能力的主要構面，是企業追求跨公司合作創新必須重視的要素。 / Inter-firm collaboration has been an important strategy for firms to integrate and apply knowledge among their partners in order to obtain innovation performance under uncertainty circumstances. This study combining the knowledge based view and the organizational learning perspective, considers the innovation performance improvement as the result of knowledge integration. Besides examining the relation between innovation performance and knowledge integration, the purpose of this study is to find the factors influencing inter-firm collaboration performance and the relationships among these factors. The data collecting from Taiwan’s high-tech, information service and finance industry were used in the exploratory and confirmatory phases to evaluate the instruments and test the hypotheses. The conclusions are listed as below: 1. The innovation performance gaining from inter-firm collaboration can be considered as the result of knowledge integration. While the knowledge integration capability of a firm is better, the firm’s innovation performance in inter-firm collaborations will be better too. 2. The knowledge integration capability of a firm is influenced by the absorptive capacity of the firm. And the firm’s absorptive capacity derives from the firm’s prior knowledge accumulation and the capability to apply their knowledge. 3. The knowledge integration capability of a firm is also influenced by their cooperative competency. The cooperative competency is composed of three interrelated facets: trust, communication and coordination. 4. Firm’s innovation performance in an inter-firm collaboration doesn’t directly influenced by the explicit/tacit and complexity characteristics of the knowledge which appeared in the collaboration. To produce innovation performance, knowledge with different characteristics should be integrated by suitable integration mechanisms. 5. Absorptive capacity, corporative competency and knowledge integration mechanism construct firm’s “knowledge integration and innovation capability”, which is important to firm’s innovation performance in inter-firm collaborations.