組織精簡(downsizing)，係指有計劃地縮組織中的職位或工作。在企業管理的文 獻中， 又稱之為「減肥」（ to cut out the fat ）或「整簡」（ to get lean and mean ）。企業組織或政府部門，常以組織精簡為手段，希望達到下列各項預期目標：（１）減少 經常費、人事費的支出，（２）降低組織官僚化程度，（３）增加決策速度與品質，（４） 促使溝通更為順暢，（５）培育更恢宏積極的企業精神，及（６）提高組織的生產力。行政 院最近所提出之「減肥計畫」，即是以三年減少預算員額百分之五為手段，期能抑制組織結 構的膨脹速度，以及高比例的人事費用。這項計畫固然揭示了政府追求效率的決心，卻也不 無疏緩立委壓力的意念。若欲達到預期效果，恐須同時考量人事費在軍職人員與文職人員兩 者所分配的比例、績效與業務的多寡、員額與業務的配置、人力資源的規劃與發展、實施減 肥的後果評估等因素，方不致使整個減肥計畫徒具象徵形貌卻缺乏實質意義。本文擬以組織 精簡的相關理論，闡明組織精簡的類型及其底蘊，並以美國企業組織精簡在經濟層面及組織 層面的影響，作為實施組織精簡的指涉架構，最後並提出建議。

　　　　　Downsizing refers ti tge purposive elimination to positions or jobs in organizations. In literature, downsizing is often used interchangeably as "cut out the fat" or "get lean and mean". Downsizing is usually employed as a primary vehicle for the following organizational goals: (1) reducing overhead and personnel expenditure, (2) eliminating bureaucratization, (3) speeding up decision and its quality, (4)facilitating communication, (5) developing broader entrepreneur, and (6) promoting productivity. The main purpose of this paper is to construct theoretical framework for analysis of current downsizing policy launched by Executive Yuan. The framework of reference is the results borrowed from U.S. enterprises during the past decade. This paper concludes with promising avenues for better downsizing policy.