公立大學績效評估動態模式之研究－以平衡計分卡為架構

A Study of the Performance Evaluation Dynamic Model on thePublic University-A Constructing of Dynamic Balanced Scorecard

林聖薇(Sheng-wei Lin)

指導教授 ： 葉金成

淡江大學/管理學院/會計學系碩士在職專班/碩士(2007年)

https://doi.org/10.6846/TKU.2007.00612

摘要

近年來就學人口下降，大學院校間競爭激烈，如何獲取競爭優勢，以達永續經營，已成為現今學校績效衡量的重要議題。Kaplan和Norton自1992年起陸續發表與平衡計分卡相關文章衡量企業策略績效，成為一種驅動績效的工具。2000年文章提出對大多數的政府及非營利組織而言，財務績效並非其最主要目標。然而，現有的平衡計分卡原理與技術較難探究存在於組織中之動態性複雜的因果問題，而系統動態學的系統思考方法和模擬技術有助於解決這些難題。本研究以平衡計分卡之中財務、顧客、內部流程以及學習與成長四個構面的觀念，運用系統動態學方法試圖模擬出一套適合公立大學績效評估之模式。並以個案學校的過去和現在之政策測試模型效度，再據以試驗未來可能實施的政策，獲得不同時間績效指標變動情形及效果，因此得以呈現具動態性的平衡計分卡。本研究之主要研究結論為1.建構公立大學平衡計分卡之動態模式，做為政策實驗室。2. 獲得現行政策繼續施行和未來政策預試的績效指標。3.單一政策和政策組合有助於改善個案學校的績效。

關鍵字

高等教育 ； 平衡計分卡 ； 績效評估 ； 系統動態學

並列摘要

In recent years school enrolment has been decreasing and that leads to fierce competition among colleges in Taiwan. Therefore, to achieve the predominance over counterparts to maintain a lasting operation becomes an important issue for performance evaluation to the university. Since 1992 Kaplan and Norton have successively published articles correlated with Balanced Scorecard to measure enterprise's strategic performance, which becomes a tool of driving performance. In 2000 an article proposes that the financial performance is not the main goal for most governments and non-profit organizations. However, the principle and technology of the existing Balanced Scorecard fail to examine the cause and effect. In contrast, the way of systematic thinking and simulation technology of System Dynamics help solve these difficult problems. This study, in terms of the four dimensions --finance, customers, business process, and learning and growing of Balanced Scorecard, applies the dynamic system to simulate a pattern of performance evaluation for public universities. Moreover, based on the past and current tests of models validity of the sample school and possibly implemented future policies to get the performance index change situation and results in different time and thus presents the Balanced Scorecard with dynamics. The results of the study are as follows: first, build the dynamic mode of Balanced Scorecard for the public university as the policy laboratory; secondly, obtain the performance indicators of continue trying of the present policies and pre-test of future policies; and thirdly, the single policy and combined policies help improve the performance of the sample school.

並列關鍵字

Higher Education ； Balanced Scorecard ； Performance Evaluation ； System Dynamic

參考文獻

教育部高教司，2004，大學校務評鑑規劃與實施計畫評鑑手冊，社團法人台灣評鑑協會。

陳國嘉，2001，績效管理，台北：書泉出版社。

賴麗香，2003，平衡計分卡之規劃與設計-以某私立技術學院為例，中原大學會計學系碩士論文。

蘇錦麗，2001，高等教育評鑑—理論與實際，五南。

Hoffecker, J. and Goldenberg, C., 1994, Using the Balanced Scorecard to Develop Epstein and Measure, Cost Management, pp.6