COVID-19新冠疫情爆發,使全球各產業面臨巨大挑戰,企業和政府機關相繼啟用遠距辦公維持營運,疫情下居家辦公的實施,亦為公部門和私營企業帶來了不同的挑戰和機遇。本文試圖藉由這次疫情期間,針對公部門和事業單位,以主管管理的視角,分析不同性質組織在推行居家辦公時的實際情況,對其產生的管理挑戰及對策進行探討,提出政府未來推動遠距辦公之政策規劃參考及建議。 本研究運用文獻分析法及深入訪談法等質性之研究方法,以臺北市政府捷運工程局與臺北捷運公司為研究對象,透過半結構式深度訪談法,收集和分析不同組織型態在實施居家辦公過程中的執行情況、遭遇困境及其成效為何、差異為何?並藉由文獻資料與訪談資料的梳理及分析,進一步驗證在實務上運作之情形,並提出相關建議。包括完善組織數位化系統建置、考量業務性質逐步實施遠距辦公、申請遠距辦公的條件具公平性及明確性、管理人員採目標管理激勵及績效管理評估、進行教育訓練,落實管考制度以及設計彈性支持措施。 ;The outbreak of the COVID-19 pandemic has posed significant challenges to industries worldwide. In response, both businesses and government agencies have increasingly adopted telecommuting to maintain operations. The implementation of remote work during the pandemic has presented diverse challenges and opportunities for both public and private sectors. This study aims to analyze the practical implications of remote work from a managerial perspective in various organizational contexts, focusing on challenges faced and strategies employed by government agencies and business units. It seeks to provide insights and recommendations for future policy planning on telecommuting in government settings. This research utilizes qualitative methods including literature analysis and in-depth semi-structured interviews. Department of Rapid Transit Systems, Taipei City Government and Taipei Rapid Transit Corporation serve as case studies to examine the execution, encountered difficulties, effectiveness, and differences in implementing remote work across different organizational structures. By synthesizing and analyzing literature and interview data, the study aims to validate practical operational scenarios and offer recommendations. Suggestions include enhancing digital infrastructure, gradually implementing remote work based on business nature, ensuring fairness and clarity in remote work application criteria, adopting target-based incentives and performance management for managers, conducting education and training, implementing accountability systems, and designing flexible support measures.