- 期刊
建立非營業特種基金績效管理制度之探討
Study of Establishment of Performance Management System for Non-profit Special Fund
摘要
政府設立不同之基金以處理性質各異之政務收支，達成特定之公共政策與目的。現行政府設立之基金，除信託基金因情況特殊扣除不計外，有普通基金、營業基金與非營業特種基金3類，該3類基金中，惟獨非營業特種基金尚無一套完備之績效管理制度。 績效管理為一有系統的管理活動過程，是提升組識績效有效的管理工具。以往非營業特種基金因數量少、規模小、重要性不高，致未導入績效管理機制。然而時至今日，情況已有明顯改變。復經政府相關機關委託專家學者研究結果，認為非營業特種基金建立績效管理制度確具必要性與可行性。至於在作法上，似應訂定一套適用之管考制度，並透過訓練及宣導、首長積極參與、落實獎懲制度、與預算相連結等，以求制度之建構完備可行。
並列摘要
Governments set up various funds available for different public expenditure to achieve specified public policies and goals. Current funds which were set up by governments, excluding trust fund due to its special characteristics, are divided into three categories, General Fund, Enterprise Fund and Non-profit Special Fund. However, unlike General Fund and Enterprise Fund, there is still not a complete performance management system for Non- profit Special Fund. Performance management is a systematic process of management activities. It is an effective management tool to improve performance for organizations. Non-profit Special Fund has not been included in performance management mechanism due to its few quantities, small fund size and insignificance. However, situation has obvious change. Governments also engaged professionals and academicians to conduct researches on performance management for Non-profit Special Fund. The results of researches concluded that it was necessary and feasible to establish a performance management system for Non-profit Special Fund. As for the plan to make the system work successfully, it seems that an appropriate management and assessment system should be designed and the system will be complete and viable by way of training and promotion, active involvement of heads of organizations, step-by-step implementation of reward and punishment system, and linkage to budget.