政府績效資訊之運用：官僚態度之分析焦點

相較於對績效管理制度之建立和改進，以及對績效衡量方法與指標之效度建構等面向的重視，績效資訊的運用（performance information use）似乎是一個被忽略的重要研究議題。為能了解我國行政部門於績效資訊運用實際情況，並探索可能之影響因素，本文遂以行政院所屬各機關之研考業務相關人員為對象，進行實證研究。本研究發現，在我國歷經多年的績效管理和評量制度推動的洗禮下，業務中需接觸績效管理或績效資訊彙整之公務同仁，對於執行與運用績效資訊的態度承諾、對於組織績效資訊之可信賴程度、由過去績效評量結果進一步從中學習之意願、對於將機關績效資訊予以透明化之態度，以及對依績效結果予以課責之態度，皆已有正面且較為成熟的看法。然而，相較於在其他變項的表現，受訪者對於將機關績效資訊予以透明公開一事上，卻持相對保守的態度。其次，本研究也發現，行政機關似乎未能重視評量所得之績效資訊，以致於機關績效資訊獲得運用的程度似乎並不樂觀。就實際經驗來看，大多僅將評量所得之資訊運用於與機關策略規劃和績效評量本身有關之事務上。透過階層迴歸分析，本研究也發現，對執行與運用績效資訊之態度承諾、對績效資訊之信賴程度、對績效學習概念之態度、對績效資訊透明化理念之認同程度，以及對績效課責之態度等因素，實對機關於不同層面之績效資訊運用程度產生不同的顯著影響。不過，雖然本研究假設機關同仁對績效資訊可信賴程度之感受，將扮演調節或干擾效果，影響上述幾個變項對於依變項的影響力；就資料所得分析結果來看，同仁對績效資訊的信心程度，僅對其於績效學習態度對績效資訊之運用具有影響作用。

關鍵字

績效資訊；績效學習；績效課責；績效資訊透明；官僚態度

並列摘要

The use of performance information has been an ignored issue in government performance management and measurement. This paper attempts to empirically explore and identify critical factors which influence public employees' perceived use of performance information in public agencies. Survey questionnaire was administered to public employees who are in charge of collecting and reporting their agency or unit's performance data and information in 39 central government agencies requested by the Research, Development and Evaluation Commission of the Executive Yuan. This study finds that performance information produced by agencies is majorly utilized in the revisions of agency's planning of strategic targets and performance indicators. The analyzed results of performance information however are rarely connected with the improvement of internal management and seldom opened to the public or the media. To further examine the impact of bureaucrats' attitudes on agency's performance information use, this study includes bureaucrats' commitment to performance management practices and performance information use, confidence in the credibility of performance information, as well as their attitudes toward performance learning, transparency of performance information, and performance accountability as the independent variables. All of the factors show varied degrees of significant impact on different types of performance information use such as strategic management and learning, improvement of internal management, and openness of performance information. In addition, the results of the present study demonstrate that the level of confidence in the credibility of produced performance information may moderate the influence of employees' attitude toward performance learning on their perception of performance information use.