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(check point)實作分析並研提改善措施，將更能管控電子化政府策略推動，達成 電子化政府策略設定之目標、使命、願景。
第三節 研究限制
前一章價值導向電子化政府服務績效評估方法之實作、關鍵績效指標(KPI) 訂定、評比結果與第五章針對台灣與亞洲主要經濟體之投資電子化系統或入口網 服務功能評比的評比項目等相關研究都僅適用於投資自由化電子化政府服務，如 需探討其他電子化服務類型、項目者，則需另行研究訂定關鍵績效指標(KPI)、
服務功能評比項目，惟價值導向電子化政府商業模式模型、策略管理方法是廣泛 適用於各項電子化政府服務，可運用其進行各項管理評估。
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第捌章 結論與未來研究方向
由本研究可知，各經濟體或政府為達成投資自由化目標，多已採取電子化政 府策略，建置投資電子化服務系統或入口網，俾提供本外國投資者公司及工廠設 立便捷化服務，系統或入口網提供各國投資環境、投資法令、投資熱門產業、投 資公司、工廠及商業設立申辦資訊…等資訊外，亦有經濟體或政府之投資電子化 服務系統或入口網提供公司、工廠及商業設立申辦表格下載、線上申辦服務、線 上繳費服務，有效創造政府、公民及企業、國家及社會、政府服務供應鏈多方面 公共行政價值，然而，從各經濟體或政府投資電子化服務系統或入口網服務功能 評比研究中，發現投資電子化服務系統或入口網所提供各面向服務完整性卻都有 不足之處。
然而，利用電子化政府服務功能進行績效評估時，其考量偏重公共受益者(公 民、企業)的效益或價值，有少部分在於政府服務鏈、政府內部組織與流程，未 能考量電子化政府所有利害關係者的服務績效與公共行政價值；由電子化政府商 業模式及策略管理方法所推導演繹所建構以公共受益者(公民、企業)、社會與國 家環境、政府內部組織與流程、政府服務鏈等利害關係者為四大構面之價值導向 電子化政府架構，將能通盤、平衡考量所有利害關係者的服務績效與公共行政價 值，依其架構建立服務績效評估方法將能包含所有服務功能評比項目，且提升各 個利害關係者構面之效益與公共行政價值。本文並就台灣為達成投資自由化願 景，採用電子化政府策略，建置「投資台灣入口網」為例實做該評估方法，經專 家代表認同該服務績效評估架構，各自提出且經票選決定構面關鍵績效指標後評 比，評比結果可顯示台灣實施投資自由化電子化政府策略於各個利害關係者構面 之效益、公共行政價值與服務績效落差，進而提出後續推動該電子化政府計畫改 善建議事項；而相關評比結果與亞洲主要經濟體之投資電子化系統或入口網服務 功能評比結果趨勢大致符合。透過建立、實做及討探討顯示價值導向電子化政府 服務績效評估方法可以用以管考追蹤電子化政府策略各階段推動績效，提升且平
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衡各利害關係者構面之公共行政價值，確保電子化政府策略成效與願景、使命、
目標契合。
本研究係在台灣推動投資台灣入口網電子化政府計畫中後時期進行，如能從 電子化政府計畫規劃開始時即使用價值導向電子化政府服務績效評估方法進行 研究，於各個查核點進行評估並落實改善建議，將更能探討該評估方法有效性，
這是未來可研究方向之一，而運用於大型電子化政府計畫的各階段推動，其適用 性也是值得研究課題；在選定關鍵績效指標方式上，由於平衡計分卡的各構面間 不是完全獨立不相關的，在此基礎下，如何找出各構面的關鍵績效指標，具有高 獨立性、低關聯性，將可避免彼此互相關聯影響，俾使評比結果更具代表性，更 能獲取各利害關係者構面之公共行政價值最大化，亦是未來可研究方向；此外，
如何使用關聯性分析理論及方法(如層級分析法(AHP)…等)剖析各關鍵績效指標 對構面所貢獻之公共行政價值比重，據以計算各利害關係者之服務價值，亦是值 得後續實作研究探討。
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