以平衡計分卡之觀點建構國民中學績效衡量系統之研究

Using Balance Scorecard Perspective Constructing Performance Measurement System of Junior High School

鄭淵仁(Cheng Yuan Ren)

指導教授 ： 莊立民

長榮大學/管理學院/高階管理碩士在職專班(EMBA)/碩士(2009年)

https://doi.org/10.6833/CJCU.2009.00101

摘要

適值全球化新知識經濟創意服務為主流顯學之導向，又逢世界又平又擠，無論歐美已開發先進國家或其他新興國家，無一不在竭精殫慮強化其國家競爭力以提振經濟景氣，然而追本溯源培元固本之道仍繫於其人力資源與素質之良窳，而教育品質與競爭力恰為其核心神經樞紐。而平衡計分卡係以四項構面將願景與策略轉換目標與量度。
本研究以平衡計分卡為主軸，輔以學校實際運作機制及參考文獻資料而據以設計問卷，共58題，乃就台南縣市公立國民中學採取問卷調查方式，共發200份，回收188份為樣本，進行統計因素分析，歸納層級再以20名國中校長或主任為對象，實施層級問卷後分析，彙集各項指標之權重並解釋其原因。
本研究之結論為：
一、在四項系統構面中所歸納出之八大項策略目標及58項績效衡量指標。
二、藉由平衡計分卡之四大構面予以檢視，將能使國民中學其校務發展之短、中、長程之策略目標及其願景可確切落實達成。
三、深化策略之轉換運用，而使平衡計分卡成為有效之策略管理模式，期能優化組織之核心價值與整體績效。
四、深切體認學校組織之財務構面與顧客構面日趨重要，而相較則在學習與成長構面及內部流程構面較為輕略。

關鍵字

平衡計分卡 ； 校務評鑑 ； 績效衡量系統 ； 國民中學 ； 核心價值

並列摘要

As the innovative service of new global knowledge-based economy became main stream academy, and since the world was hot, flat and crowded, regardless of developed countries from Europe and America or other emerging countries, all of them were devoted wholeheartedly to enhancing competitive competence and invigorating the economy. However, the prosperity of a country was still depending on the quality of human resources, which was determined mainly by quality and competitive competence of education. This research adopted balanced scorecard to transform the vision and strategies into objectives and scale through the four theoretical dimensions.
Based on balanced scorecard, this research designed a questionnaire with 58 items through practical operating mechanism of schools and reference literatures. 188 out of 200 portions delivered to faculties in public junior high schools in Tainan County were recycled to conduct statistical factor analysis, and this research further delivered questionnaires based on analytical hierarchy process （AHP）developed through the statistics to 20 principals or supervisors, in order to determine the weight of each index clearly.
The conclusions in this research were:
1.Conclude eight strategic objectives through four systematic dimensions, and also set 58 indices for performance measurement.
2.The strategic objectives and visions of short, medium and long term in development of administrative affairs in junior high schools could be achieved precisely through the inspections from viewpoints of four dimensions from balanced scorecard.
3.Enhance the transformation and adoption of strategy, with expectations to measure the core value and overall performance of organizations through adopting balanced scorecard as effective strategic management model.
4.Understand the fact that financial and customer dimensions of school became more important while the dimensions of learning & growth and internal process were less important than before.

並列關鍵字

balanced scorecard ； evaluation on administrative affairs of school ； performance measurement system ； junior high school ； core value

參考文獻

64.謝景吉（民93）。以平衡計分卡觀點建立職業學校績效管理系統之研究。崑山科技大學企業管理研究所碩士論文，未出版，台南。

32.張明輝（民88）。學校教育與行政革新研究。台北：師大書苑。

65.薛惟中（民94）。運用平衡計分卡建構策略管理之研究--以台北市國民小學體育發展為例。國立台北師範學院教育政策與管理研究所碩士論文，未出版，台北。

53.廖冠力（民90）。以平衡計分卡來探討績效衡量指標 -以國立成功大學學生事務處為例。國立成功大學工業管理科學系碩士論文，未出版，台南市。

60.蔡文圳（民91）。升學補習教育業平衡計分卡之探索性設計 －以某升四技二專補習班為例。中原大學會計研究所碩士論文，未出版，桃園。