近年來國防部採取一連串的軍事事務革新，希望透過組織再造及人員精簡達成降低成本、提昇效率之目標。本研究藉由紫式決策分析架構建立國防主計在執行組織再造決策時之工具，並與決策型組織理論相結合，再輔以分析層級程序法架構組織再造決策根本目標和工具目標之間的影響關係，有系統的呈現國防部主計局組織再造之決策，期能作為國防主計主管機關對於組織再造政策擬定之參考。

In recent years, the Ministry of National Defense has taken a series of innovations in military affairs to achieve reduce costs and improve efficiency through reorganization and streamlining of staff. This study applied the UNISON decision framework embedded the decision-driven organization theory to build a decision making facilities for reorganization of the National Defense Comptroller, and used AHP (Analytic Hierarchy Process) to construct the fundamental objectives of reorganization and relationship among its means objectives. Finally, a systematic framework for reorganization decision of the National Defense Comptroller is presented. The results would be regarded as a consultation and reference while the National Defense Comptroller making decisions about its reorganization.