平衡計分卡在公務機關實施之探討

The Study of Implementing of Balanced Scorecard in Government Organizations

吳安妮(An-Ne Wu)

《研考雙月刊》 27卷5期 (2003/10) Pp. 45-61

https://doi.org/10.6978/YKSYK.200310.0045

摘要

「平衡計分卡」為落實組織之使命，願景及策略之具體行動化系統。目前世界各國之政府機構皆非常地重視此制度，並努力地推動此制度，具推動後之效益卓著。反觀我國，政府機關對此制度之著墨甚少，因此，本研究以國內公務機關之模擬個案來說明，若要推動平衡計分卡時，其可能之步驟及內容如何？
本文透過行政院主計處會計作業小組之模擬個案可看出，透過平衡計分卡之實施，可以將組織之四大使命具體地落實，藉以形成顧客面之四大策略性議題，據此延申出策略性目標，再形成策略性衡量指標，此可當為組織績效評估之項目。進而延申出策略性行動方案，據此即可編列年度預算，此預算稱為策略性預算。策略性預算與營運性預算結合後即為總預算。在年終時，組織即可根據策略性績效指標達成之情況，當為年終考績及獎金發放之基礎。在此環環相扣的管理機制下，組織的使命、願景、及目標及達成，甚至組織績效之提升，實為輕而易舉之事。

關鍵字

平衡計分卡 ； 策略性目標 ； 策略性衡量指標 ； 策略性預算 ； 營運性預算

並列摘要

Balanced scorecard is a system that can put organizational missions, visions and strategies into action. In most countries, governments are paying a lot of attention to this system. They strive to push BSC and the performances are excellent after they implement BSC. However, there are few BSC researches related to Taiwan's governmental institutions.
This study used General of Budget Accounting and Statistics as an example to demonstrate how to implement BSC step by step. By implementing balanced scorecard, the four missions of the organization can be practicable concretely and then form four ”strategic themes” in consumer perspective. We can derive strategic objectives from those strategic themes. The ”strategic objectives” can form ”strategic measurement indexes” as items for performance evaluation. The strategic objectives can direct ”strategic action plan” and then ”strategic budget”. Total budget includes strategic budget and operational budget. Based on the achievement of strategic measurement indexes, the organizations give the rewards to their employees at the end of the year. In the management mechanism that elements are related to each other, organizational missions, visions and objectives can be accomplished easily. At the same time, organizational performances can be upgraded.

並列關鍵字

Balanced Scorecard ； Strategic Objective ； Strategic Measurement Index ； Strategic Budget ； Operational Budget