| 摘要: | 國內建築物的生命週期管理，長期以來多著重於前期規劃與設計階段，相較之下，後期營運與維護管理並未成為機關關注的重點。在預算考量的前提下，多數機關選擇透過修繕與整建方式來延長建築物的使用年限。然而由於預算分配不均與長期維護規劃不足，導致修繕費用日益龐大，進而導致維護成效未能發揮最大效益。近年來，受到政治、經濟與疫情等因素的影響，加上營建工程缺工與原物料價格上漲，修繕成本持續攀升。此外，老舊建築現況不佳，因管線老化、結構不符現行規範等問題，使修繕工程面臨大量不可預期的額外成本，進一步增加財務壓力。然而各機關的修繕預算分配大多沒有完善的編列與分配機制，導致建築物未能獲得有效率的修繕與維護，影響其使用壽命並提高長期運營成本。為確保各種影響因子及專案期程限制的同時，實現合理且可行的修繕工程預算分配原則，本研究透過案例分析並找出影響合理性之因子，進而研擬出更詳細預算估算及排序條件，包含(1)建立標準化的修繕預算編列原則；(2)制定修繕優先順序排序機制；(3)強化修繕財務規劃，避免單一年度預算壓力；(4)改善機關間預算分配機制，確保合理性與效率，以供各單位在需求提報時能更加準確，並藉以提升預算利用效率，降低預算保留款，使個案組織修繕流程及預算運用更加完善。;In Taiwan, the life cycle management of buildings has traditionally emphasized the early stages, i.e., planning and design, while the later stages, i.e., operation and maintenance, have not been a focus for institutions. Under budgetary constraints, most organizations tend to extend the service life of buildings through repairs and renovations. However, due to the uneven distribution of maintenance budgets and the lack of long-term maintenance planning, repair costs have escalated, leading to diminished maintenance effectiveness. In recent years, political, economic, and pandemic-related factors, combined with labor shortages in construction and rising material costs, have further driven up repair expenditures. Additionally, the poor condition of aging buildings, such as deteriorated pipelines and structural deficiencies against updated regulations, has resulted in significant unforeseen costs, intensifying financial pressures. Nevertheless, unhealthy budget allocations across government agencies lead to inefficient repairs and maintenance, shortened building life cycles, and increased long-term operational costs.
Based on identified influence factors of repair budget through case analysis, this study develops a more detailed set of budget estimation methods and prioritization criteria, aiming to establish a rational and feasible framework for repair budget allocation under project timeline and resource constraints. The proposed criteria, including (1) establishing standardized principles for repair budget formulation, (2) developing a prioritized repair sequencing mechanism, (3) strengthening financial planning to avoid excessive pressure on a single fiscal year, (4) improving inter-agency budget allocation mechanisms to ensure fairness and efficiency, to enhance the accuracy of repair demand reporting, improve budget utilization efficiency, reduce budget retention, and optimize both repair processes and financial management. The outcomes of this study are intended to help individual units submit more accurate repair requests, thereby improving overall budget execution and resource management efficiency within the organization. |
