摘要：Although the global financial crisis has adversely affected finances, governments continue to prepare substantial budgets annually to promote major economic development projects. However, the projects that are actually implemented by the current system often encounter delays, low public usage after completion, or failure to achieve the original objectives or expected benefits. This issue demands that the government immediately establish the countermeasures needed for effective improvement. The objective of this study is to provide a mechanism for promptly terminating ineffective projects and for minimizing the risks of ineffective project execution and unused budgets. To achieve the goal of the efficient use of financial resources, this study applied a qualitative research method and the process of reengineering concepts to provide government agencies with standard operating procedures and to review checklists for project assessment. The analysis results can be applied to public infrastructure projects before or during execution and provide an exemplary urban policy evaluation model for a three-tier administration system. The contributions of this study aim to reduce the misuse and waste of national resources and to maximize the efficiency of resource use by developing a standard review procedure, effective assessment procedures, a checklist, and a review checklist that can serve as a reference for government agencies.
