應用平衡計分卡建構國小學校評鑑指標與權重體系之研究

Constructing One Weight System of Evaluation Indicators Based on Balanced Scorecard for Elementary School Hongwei

賀宏偉(Hong-Wei Ho) ； 賀豫菁(Yu-Ching Ho)

《大仁學報》 48期 (2016/03) Pp. 79-96

摘要

本研究旨在探討以平衡計分卡建構國民小學學校評鑑指標與其權重體系。研究以文獻分析（literature analysis）、問卷調查法（questionnaire method）與層級分析法（Analytic Hierarchy Process; AHP）做為主要之研究方法，文獻分析主要用以探討平衡計分卡相關概念和在教育領域之研究、國民小學校務評鑑指標現況及建構相關方法；而根據文獻整理，可知以平衡計分卡建構國民小學校務評鑑指標，可將評鑑指標體系分為四個層面，十二個目標向度。四個層面分別為顧客、內部流程、學習與成長及財務構面力等；十二個向度依各構面區分為：一、財務構面：強化財務管控、增加經費投入。二、學習與成長構面：營造學習型組織、塑造優質組織文化。三、內部流程構面：建立優質領導、強化行政管理、提升課程與教學品質、推動友善訓輔工作、提升人力資源運用、強化環境設備管理。四、顧客構面：強化教育夥伴關係、增加顧客滿意度。為了解國民小學校務評鑑之權重體系，針對專家學者、教育行政人員、國小校長及國小主任為對調查對象，以「以平衡計分卡建構之國民小學校務評鑑指標權重調查表」為工具，進行調查。共計有40 人為研究樣本，運用AHP 方法，建構出國民小學校務評鑑指標權重體系，並了解不同背景變項者對指標權重的影響情形。經文獻探討、調查與統計分析，得到若干結論如下所述：一、平衡計分卡適用於建構國民小學校務評鑑指標。二、國民小學平衡計分卡指標區分為顧客、內部流程、學習與成長及財務構面。三、以平衡計分卡建構之國民小學校務評鑑指標第一階層以「學習與成長構面」最為重要。四、國民小學校務評鑑指標第二階層以「強化財務管控」向度最重要。

關鍵字

平衡計分卡 ； 國小校務評鑑指標 ； 層級分析法

並列摘要

This study aims to construct one weight system of evaluation indicators in elementary school based on Balanced Scorecard (BSC). The methodology of this study was composed of literature analysis, questionnaire method and analytic hierarchy process (AHP). Through literature analysis, general BSC concepts and its related research in education field, elementary school current evaluation indicators were investigated. Then a system of evaluation indicators was proposed and discussed in more detail. According to the literature review, the evaluation indicators can be divided into four levels and twelve dimensions based on BSC. The four levels are customer aspect, internal business process aspect, learning and growth aspect and financial aspect. In order to understand the weight system of school evaluation, 40 subjects of scholars, experts, school administrators and principals and deans in elementary schools participated in this study. AHP was utilized to construct a weight system and see if different background variables had any effects on evaluation indicators. Through literature review and statistics analysis, we have some conclusions as follows: 1. Balanced Scorecard was suitable for constructing school evaluation indicators. 2. Elementary Balanced Scorecard could be categorized into four levels and twelve dimensions. 3. The results showed that learning and growth aspect was the most important aspect in the first level. 4. The results revealed that reducing operational costs was the most important dimension in the second level.

並列關鍵字

balanced scorecard ； elementary school evaluation indicators ； Analytic Hierarchy Process

參考文獻

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