公共工程預算執行之策略性績效衡量指標－平衡計分卡之應用

A Study on the Strategic Performance Evaluation Measures for the Execution of Public Construction Budgets-An Application of the Balanced Scorecard

劉正田(Jen-Ten Liu) ； 林維珩(Wei-Heng Lin) ； 袁玉珠(Yuh-Ju Yuan)

《當代會計》 3卷2期 (2002/11) Pp. 166-207

https://doi.org/10.6675/JCA.2002.3.2.02

摘要

公共工程是促進國家經濟繁榮及提升人民生活品質不可或缺之一環，如何建立有效的工程績效評估作業方式，加強預算、工期及品質的控制，發揮管考功能，圓滿達成工程計畫目標，乃是政府面臨之重要課題。本文以平衡計分卡之觀點，透過蒐集相關文獻與專家訪談，初擬公共工程預算執行之14項策略目標與42項績效衡量指標，經由問卷研究及因素分析，建構公共工程之策略具體行動化的整合性管理架構，共萃取「預算經費」、「品質安保」、「控制與學習」、「執行與建議」、「預備作業」五項構面，36項策略績效指標。本文並針對各個構面及績效指標作變異數分析，發現如下：公共工程考核人員較重視「預算經費」構面指標，執行人員較重視「品質安保」、「控制與學習」及「預備作業」構面指標，年資較淺人員較重視「控制與學習」構面指標。本研究可供政府部門連結策略目標與績效指標，以及訂定獎懲制度之參考，有助於提昇公共工程之執行成效。

關鍵字

公共工程 ； 平衡計分卡 ； 策略目標 ； 績效衡量

並列摘要

Public construction is a major momentum to continued economic growth, and improves living standard of people. In order to improve the effective control on cost, schedule and quality, a more effective way for performance evaluation of public construction is indispensable. This study aims at the development of strategic performance measures used in the performance evaluation of public construction by adapting the system of balanced scorecard. From literature and interviews with experts, we initially develop 14 strategic targets and 42 measures for our questionnaire. The rating of these measures by people in charge of the related activities was analyzed by factor analysis. The result classifies 36 selected measures into five categories, namely, budget, construction quality and environment protection, control and learning, execution and suggestion, preparation, for use in evaluating public construction performance. Results from analysis of variance are summarized as follows: Those who evaluate public construction pay relatively more attention to budget factor. Those who execute public construction pay relatively more attention to construction quality administration and environment protection, execution and suggestion, and preparation. Those who are less experienced pay relatively more attention to control and learning. The findings of this study suggest one way to link the strategic targets and the performance and to reward accordingly by the government. Then effectiveness of public construction execution can be improved.

並列關鍵字

Public construction ； Balanced scorecard ； Strategic targets ； Performance measures

參考文獻

江俊謀(1996)。公共工程執行績效評估制度與考評指標之研究(碩士論文)。國立臺灣科技大學營建研究所未出版碩士論文。

行政院公共工程委員會()。

行政院由院列管施政計畫考評作業要點

李建華(1999)。從平衡計分卡理論談會計教育績效指標之釐訂。會計研究月刊。163，33-36。

李誠修(2000)。策略具體行動化的整合性管理架構－以計畫性生產工廠為例(碩士論文)。國防管理學院資源管理研究所未出版碩士論文。