多項衡量指標績效評估模式之探討：經濟部科技專案執行績效之實證研究

本研究之目的在於結合經濟部科技專案計畫現有之績效評估指標，與平衡計分卡四個構面之策略目標，探討其與多項衡量指標之間的關聯性。本研究以結構方程式分析法，建構出科技專案在平衡計分卡構面下之績效評估模式，對科技專案計畫執行效率進行評估分析。實證結果顯示，多項衡量指標對於專案績效評估確實存在著正向關係。針對專案研發活動之特性，設計加入多項衡量指標因素後，藉由探討科技專案之績效評估與平衡計分卡各個構面間之關聯，顯示本研究之分析評估模式中，各個構面之衡量績效指標對於科技專案最終之「成果」而言，均屬相當重要之影響因素。本研究結果顯示透過平衡計分卡構面下之績效評估模式，可有效評估科技專案執行績效，進而協助主管機關對各構面加以管控，以有效提升專案執行績效。

關鍵字

科技專案；結構方程模式；平衡計分卡

並列摘要

The main purpose of this study is to combine the present performance measurement indicators of Technology Development Program (TDP) by Ministry of Economic Affairs and the strategically goal from four perspectives of Balanced Scorecard(BSC), and then ascertain the relationship between the TDP and multiple performance measures model .This study use the structural equation modeling(SEM) analysis, try to construct the performance measurement model of TDP underlying the BSC. And finally, find the proper performance measurement model to assess the performance of Technology Development Program. Empirical results show that the multiple performance measures positively influenced the performance measurement of TDP. According to the characters of TDP, we choose multiple performance measures elements, and exploring the relationship between the performance measurement of TDP and the four perspectives of BSC, the results show that the performance measures of each perspective for our measurable model are significantly influenced the last perspective(Outcome). Results of this study demonstrate that the performance of TDP can be measured effectively by the structural equation modeling(SEM) analysis of BSC, and then assist the Controlling Organization to strictly administer each perspective for promoting the execution performance of TDP effectively.