非營利組織績效評量的問題與對策

Problems and Solutions in Measuring Performance of Nonprofit Organizations

孫煒(Way Sun)

《政治科學論叢》 28期 (2006/06) Pp. 163-202

https://doi.org/10.6166/TJPS.28(163-202)

摘要

當代非營利組織經常採取公私部門的績效管理，以回應日益競爭的第三部門環境，而績效評量是績效管理的核心工作。本文旨在探討非營利組織進行績效評量可能面臨的問題，並提出解決方案來提昇績效評量在非營利管理中的可行性。本文參考近年國內外相關文獻，釐清各種績效評量途徑的意義，並設計一個多層面、整合性的績效評量模式。依據此一模式，分析美國與台灣的三個實際個案，並討論非營利組織績效評量可能衍生的因果關係、多重目標、負面效果、評量技術、制度限制等五項問題。本文基於非營利組織與管理的特徵，提出績效評量應聚焦於達成使命的程度、採取不同的績效評量機制、績效評量的構面與指標應由各關係人共同決定、由多重層面的角度予以評量、主要功能應定位為提昇組織的調適能力等五項對策。最後，本文重新強調績效評量在非營利管理中的重要性，以及研究者與實務者對於績效評量應有的定位與認知。

關鍵字

非營利組織 ； 非營利管理 ； 績效管理 ； 績效評量

並列摘要

Contemporary nonprofit organizations often replicate public and private sector performance management styles in an attempt to outdo competition. Performance measurement is the main task within performance management. This thesis aims to explore potential problems that may occur when nonprofit organizations carry out performance measurement and propose solutions that can effectively improve the application of performance measurement to nonprofit organizations. Recent relevant articles and journals from domestic and international sources have been used as references in order to identify various performance measurement approaches. A multi-dimensional model of comprehensive performance measurement has also been introduced. Based on this model, and through the analysis of three practical cases in America and Taiwan, five questions will be explored, including causes and consequences, overlapping objectives, negative impact, measurement techniques and institutional constraints that might result from the adoption of performance measurement in nonprofit organizations. Because of the unique organization and management of nonprofit organizations, this thesis suggests that performance measurement should focus on five solutions: the level of achieving missions, the utilization of different types of performance measurement mechanisms, common decisions about the dimension and criteria for performance measurement made by all relevant parties, measurement made from multi prospects and the primary function of focusing on increasing the adaptability of the organizations. Last but not the least, the thesis emphasizes the significance of performance measurement in nonprofit management and the position and recognition of researchers and practitioners in performance measurement.

並列關鍵字

nonprofit organization ； nonprofit management ； performance management ； performance measurement

參考文獻

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丘昌泰(2000)。《公共管理》。台北:元照。

余佩珊、Drucker、P.F.(2004)。Managing the Nonprofit organization: Practices and Principles。台北:遠流。

呂輝堂、陳疋宏(2003)。〈非自償性公共部門績效評估指標之探討〉。《主計月刊》。571，68-74。