近年來政府組織再造及全球新公共管理思維之興起，審計機關為發揮更有效審計職能及符合社會期待，組織創新是未來發展之一項挑戰。 本研究運用迴歸分析技術，進一步探討地方審計機關信任關係、工作滿足、知識分享與組織創新關係。然而組織創新非一蹴可及，必須經由成員間建立良好的信任關係、提升工作滿足感、培養知識分享的氛圍與工作環境等來進行，以增進組織的競爭優勢及核心價值。本研究以地方審計機關之審計(稽察)人員為研究對象，透過迴歸分析驗證研究假設，結果顯示：信任關係對工作滿足與知識分享有顯著正向影響；工作滿足對知識分享與組織創新呈顯著正向影響；知識分享對組織創新有顯著正向影響。 In recent years, our government is promoting the New Public Management policy, giving the administrative sections more power in their work. The Government Audit work should be active, providing a better Public service, using the product, results and quality as a performance evaluation to achieve society expectation. Organization innovation is one of the most important characteristics of the futures challenges in the audit area. This study describes an extensive investigation carried out on the regression analysis Local Audit Agencies the relationship among trust, employee job satisfaction, knowledge sharing, and organization innovation. However, organization innovation would not be implemented immediately to increase competition advantages and core values of an organization, but performed by each employees of an organization to build trust, promote job satisfaction, nurture atmosphere and environment of knowledge sharing. The Local Audit Agencies are the subjects in this research. Through the regression analysis to verify research hypothesizes, research results show: Trust has significant positive effect on both of job satisfaction and knowledge sharing; Job satisfaction has significant positive effect on both of knowledge sharing and organization innovation; Knowledge sharing has significant positive effect on organization innovation.
