論國營事業之績效評估：以經濟部所屬國營事業為例

The Performance Evaluation of State-Owned Enterprise: Take the State-Owned Enterprises of MOEA as Examples

吳豐盛(Fong-Sheng Wu)

《研考雙月刊》 27卷5期 (2003/10) Pp. 80-91

https://doi.org/10.6978/YKSYK.200310.0080

摘要

近來隨著自由化、全球化、國際化、民營化的浪潮風起雲湧，國營事業經營績效不彰的議題逐漸為社會大眾所關切，然而，若要有效提升國營事業之績效，首先，當然應該充分了解其日常營運之效能，故一個能夠清楚表達國營事業價值來源之分析工具自是不可或缺。
很多人主張國營事業應採取企業化之方式經營，以提高經營效率，但也要求它能達成國家交付的政策任務。就國營事業經營績效之評估而言，由於國營事業同時具有企業與公益的不同性質，常無法判定何者為國營事業營運成果之客觀衡量標準。因此，在評估國營事業經營績效時，如何兼顧兩者以求適當，是國營事業評估工作重要課題之一。
經濟部所屬事業工作考成，採用多構面考核項目，包括（一）業務經營（二）財務管理（三）人事管理（四）企劃管理（五）環境保護與工業安全（六）民營化之規劃與執行，對於執行政府政策影響盈餘則另列為績效考量之因素。

關鍵字

國營事業 ； 績效評估

並列摘要

Recently, with the rapid developments of liberalization, globalization, internationalization and privatization, the inferior performance of state- owned enterprises and their improvement methods have been issues of great attention. However, if the state-owned enterprises want to improve their performance effectively, they must understand adequately their regular operation efficiency first. Therefore, an analysis tool can express fully the sources of value of state-owned enterprises is important extremely.
Many people assert that the state-owned enterprise should be run like a business to enhance its efficiency, and also should implement government policy as soon as possible. In view of the performance evaluation of state-owned enterprises, public welfare and profitability are dissimilar features respectively, and it is hard to determine which one is the objective measurement standard. Therefore, how to balance the two sides is essential for the performance evaluation of state-owned enterprises.
The performance evaluation of state-owned enterprises of MOEA adopts a multi-dimensional evaluation principle which contains predictors related to business management, financial management, HR management, planning management, environmental protection /industrial safety management, and privatization plan management. However, the factors that affect the performance of state-owned enterprises such as implementing government policy have been taken into account.

並列關鍵字

state-owned enterprise ； performance management