本文管理個案—臺北市政府財政局，掌理市庫管理、稅務行政、富邦金控公股股權之管理、市有土地開發、市有財產之管理、監督及利用、開發經營、庫款之支付及支付帳務之處理等。2011年財政部施行「地方政府公庫代理銀行遴選辦法」，局長審視了全案，發現在支付業務部分有檢討而精進的機會，且高雄市政府也有類似的案例可參考，是否要嚐試對繁瑣法規、層層制度、人員特性的改變桃戰，機關首長面臨機會與風險的抉擇。
透過案例的探討，可以讓學習者了解，政府機關正面對民眾服務品質的要求、預算的縮減、業務的增長，意即資源的減少與推動工作增加的挑戰。機關應保握當下契機，利用手中現有資源，尋求盡量減低預算，提升效益的創新模式，甚至可以成為政府再造的參考案例。
本研究以哈佛個案研究方式進行，藉此培養領導者決策思維，必須嚴謹客觀分析，比較其結果優劣及所掌握的資訊，進而在日後碰到類似狀況時，能從個案中獲得不同角度的啟發，並可觸類旁通，增加思考的層面，確保決策的執行成效。

The case of management in this paper is from the Department of Finance(DOF) of Taipei City Government(TCG), which is responsible for Government Treasury management, revenue administration, public shareholding management of Fubon financial, City Property Development, City Property management, sales, development, city treasury disbursement and budget control allocation. In 2011, DOF carried out a regulation about municipal government treasury and commissioned bank. The Commissioner surveyed the case and found that there are still room to improve the disbursement affairs, which can compare to a similar case of Kaohsiung City Government. Trying to reform the detailed rules, systems and staff or not? The Commissioner came up against the choice of chance and risk.
Through the review of the case, learners can realize that government need to face the difficulty of decreasing resources and increasing work, such as reduced budgets, the demands of quality of services from people, and much more tasks. The government have to take advantage of the moment to come up with innovations with lower budgets and higher efficiency, which can even become the references for government reengineering.
This case study was been conducted in a similar fashion as Harvard Business School’s case studies. The aim of this case study is to bring up the managerial decision for leadership. When learners encounter like circumstances, they have to analyze and compare the information and results, so that they can acquire variant ideas and enhance the level of thinking to make sure the outcomes of decisions.

一、中文參考文獻
1. 行政院人事行政局專案委託研究(2003)，政府業務委託外包之決策模式、標準化作業程序及契約訂定之研究，摘要。
2. 臺北市政府財政局(2015)，104年度財政業務聯繫會報公庫管理簡報。
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二、英文參考文獻
1. Birkinshaw, J. & Gibson, C. Building Ambidexterity Into An Organization. MIT Sloan Mangement Review, Summer 2004.
2. Earl, M.J. “The Risks of Outsourceing IT”, Sloan Management Review, Spring 1996.
3. Gupta, U. and Gupta, A. “Outsourcing the IS Function: Is it Necessary for Your Organization?”, Inf Gupta, U. and Gupta, A. “Outsourcing the IS Function: Is it Necessary for Your Organization?”, Information System Management, Summer 1992.
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6. Bevir, Mark. Governance: A very short introduction. Oxford, UK: Oxford University Press. (2013).
7. Baker, T., & Nelson, R. E. (2005). Creating Something from Nothing: Resource Construction through Entrepreneurial Bricolage.
三、網站部分
1. 臺北市政府財政局網站 (http://www.dof.gov.taipei/)
2. 富邦金控(https://www.fubon.com/financialholdings/home/index.html)
3. 中央銀行網站(https://www.cbc.gov.tw)
4. https://www.bcgperspectives.com/
5. http://www.stockerpartnership.com/blog/ambidexterity-the-skill-every-conqueror-needs-to-master/