國家重大公共建設計畫之推動，仰賴全民繳納之稅金作為財源基礎，惟近年來面臨全球金融風暴，使得我國政府財政狀況日益困窘，然為致力於改善國民生活環境，政府每年仍持續編列龐大預算推動各類公共建設計畫。源於公共建設需求歷年持續增長，我國行政院遂於民國78年起開始推動中長程個案計畫制度，而中長程個案計畫經實際執行後，常發生計畫進度落後、完工後低度使用或未能達成原訂目標和效益。

當前我國各機關於計畫推動前，雖有進行詳細之可行性評估，但仍有些許計畫無法及時排除不具可行性或效益，且推動過程常受到內、外環境影響，無法順利執行或因規畫不善，致使計畫經費激增、執行效率不彰或預算閒置，仍持續推動下，造成國家資源不當運用，亟待政府單位思考對策，有效改善。

爰此，為撙節成本，同時達成有效運用國家資源之目標，本研究採用質性研究法與流程再造觀念，建構評估管理標準作業程序(Standard Operation Procedure, S.O.P)、檢核表以及審查檢核表供政府單位參考。研究成果亦可應用於其它類型之公共建設或是供其它計畫之事前、事中評估審核之用，期能適時中止未達效益之計畫繼續執行，進而降低計畫執行效益不彰或預算閒置的潛在風險。

Tax payments are the primary financial resource used to fund a country’s major economic development projects. However, the recent global financial crisis has led to an increasingly adverse financial situation for the Taiwanese government. Nevertheless, the Taiwanese government continues preparing substantial budgets annually to promote major economic development projects and improve the domestic environment. Because public construction mandates sustainable growth, in 1989, the Executive Yuan began promoting a mid- to long-term project-planning system. However, the actual implementation of the projects in this system has frequently encountered delays, low public usage after completion, or failure to achieve original objectives or expected benefits.

Although Taiwanese government agencies currently conduct detailed feasibility assessments prior to promoting projects, certain projects fail to promptly eliminate obstacles to their feasibility and benefits. In addition, the promotion process is prone to internal and external environmental influences obstructing successful execution. Furthermore, continued execution in spite of increased project expenses caused by poor project planning, inefficiency of execution, or unused budgets results in the improper use of national resources. This issue demands that the government immediately establish countermeasures and achieve effective improvement.

Therefore, to save costs and achieve the goal of effectively using national resources, this study employed a qualitative research method and process-reengineering concepts to provide government agencies with standard operating procedures for project involvement, as well as checklists and review checklists. The study results can also be used in assessments and reviews for other types of public construction or projects both prior to and during project procedures. The objective of this study is to promptly terminate ineffective projects and reduce the potential risks of ineffective project execution and unused budgets.

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