非營業基金之績效管理－談平衡計分卡之應用

Performance Evaluation and Fund Management-The Implication of Balanced Scorecard

劉順仁(Shuen-Zen Liu)

《研考雙月刊》 31卷2期 (2007/04) Pp. 76-87

https://doi.org/10.6978/YKSYK.200704.0076

摘要

不論公私部門，如何制定與策略目標一致之績效衡量指標是追求施政或營運績效提昇時，最根本且最易引起爭議的問題。績效評估近幾年來為企業管理界相當熱門之課題。然而，專注於政府部門績效評估之研究相當有限。本研究擬採用平衡計分卡(balanced scorecard)架構，討論非營業特種基金之績效管理問題，此架構目前在美、加、英等先進國家之政府機構，皆受到重視並已有廣泛的應用，值得我國參考。

關鍵字

營運績效 ； 平衡計分卡 ； 公共部門

並列摘要

This article discusses how to build up a framework for performance management in the public sector. Specifically, we apply the balanced scorecard (BSC) as a building block for the performance system where key performance indicators in various dimension (e.g., financial, customer, internal process, and learning) are proposed. We also discuss the experiences of implementing BSC at the National Taiwan University Hospital.

並列關鍵字

performance management ； balanced scorecard ； public sector