國庫集中支付業務績效之評估—採平衡計分卡觀點分析

The Performance Evaluation for the Central Disbursement Operation of the Treasury from Adapting the Point of View of Balanced Scorecard Analysis

許玲慧(Ling-Huey Hsu)

指導教授 ： 黃振豊

淡江大學/管理學院/會計學系碩士班/碩士(2005年)

https://doi.org/10.6846/TKU.2005.00479

摘要

「平衡計分卡」是解決組織之使命、願景、及策略之具體行動系統。在實務界實施平衡計分卡之公司不少，唯政府機關對此制度之著墨甚少，值此政府績效越來越受重視之下，希望藉此制度來探討國庫集中支付之行政績效，以「平衡計分卡」的觀念來研擬設計一套理論架構及模式，作為個案機關實施、執行與運用之參考，進而增進資源之有效運用及績效之提昇。
本研究透過田野研究、深度訪談及次級分析等蒐集資料後，經以問卷調查及透過各項統計分析結果顯示，個案機關員工對績效衡量指標的認知，不論在「重要程度」或「現況滿意度」上，和本研究建構之平衡計分卡績效衡量指標相符。而在「重要程度」與「現況滿意度」的差異比較上，尤以財務構面，其次為學習與成長構面有顯著差異，表示二者有改進及檢討的空間。另在內部流程及顧客二構面差異較低，與個案機關組織使命目標之努力與認同相一致。實證結果驗證本研究建構的績效衡量指標是具有可行性，可以作為個案機關實施、執行與運用之參考。

關鍵字

平衡計分卡

並列摘要

“Balanced scorecard”is a particular system to solve the mission, vision, and strategy of the organization. Many firms performed the “Balanced scorecard”system in practice; however, it’s seldom to see the government organization adapted this system. Our government more and more emphasized on performance at this moment, I would like to adapt “balanced scorecard”system to discuss the administrative performance for central disbursement of national treasury department. I design and set up a theoretic frame and module based on “balanced scorecard” concept for the reference to measure the case （MOF, Taipei Disbursement Office） who performs, executes, and applies to this theory. Then wish to reach the targets to increase resource effective use and improve the performance.
After collecting data through field research, in-depth interview, minor analysis methods for this study and then adapted questionnaire survey and through different statistical analysis. The result shows that the case （MOF, Taipei Disbursement Office） whose employee’s cognition of performance indicator are consistent with those of “balanced scorecard”, whether in “importance degree” or “satisfaction present status” items. To compare with the difference between “importance degree”item and “satisfaction present status” item, especially in financial aspect has the remarkable diversity, and then in learning and growth aspect follows; therefore, these two aspects have the room to improve. The other two aspects in internal business process aspect and customer aspect didn’t show a lot of difference, so the mission goal and cognition of the case are in accordance. The test results identify the feasibility of these measurable indicators that were built up for this study, and they can be the reference to measure the case （MOF, Taipei Disbursement Office） who performs, executes, and applies to this theory.

並列關鍵字

Balanced Scorecard

參考文獻

林嘉誠（民93）行政機關績效評估制度的建置與回顧，行政院研究發展考

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