以平衡計分卡觀點評估私立大學經營績效之研究—以桃園縣某私立大學為例

A Case Study on the Efficacy of Balanced Scorecard in Operation Performance about the Private University – A Case of Private University in Taoyuan County

洪亞敏(Ya-Min Hung)

指導教授 ： 李弘暉

元智大學/管理學院/管理研究所/碩士(2006年)

摘要

在知識經濟為主的時代中，高等教育的品質可作為衡量國家競爭力的指標之一。環顧當前教育環境變化劇烈，全球化與市場化的衝擊，已對國內高等教育產生相當程度的影響；近年來大學校院數量急速成長，而學齡人口逐漸減少，高等教育已面臨供需失衡窘境；再加上我國加入WTO後，開放高教市場，面臨國際競爭壓力；同時由於大學校院數量持續增加，稀釋了有限的教育資源，在在都說明了當前我國高等教育環境的複雜性與挑戰性。為提升高等教育品質，進而提高國家競爭力，教育部乃積極進行大學評鑑，並欲藉此推動大學退場機制。是故，提升大學競爭力及經營績效，乃是大學謀求生存與發展的重要課題。因此本論文擬藉由平衡計分卡之觀點，衡量私立大學經營成效，並藉以評估個案學校之經營策略，以利個案學校在面對變遷與競爭時，能適時因應，化危機為轉機。
本研究採用個案研究法，利用文獻分析、實地觀察等研究方法，建立研究架構，其目的乃在藉由平衡計分卡之精神，探討個案學校之策略規劃，及如何透過平衡計分卡之四個構面，將組織策略轉化為具體之策略行動，藉以評估學校經營成效，促進學校之永續生存與發展。因此，本研究試從願景與策略目標建構、策略架構與目標連結分析、關鍵成功因素與經營成效評估、控制回饋等方面評估個案學校之經營成效、同時比較分析個案學校之策略管理制度與平衡計分卡之差異。從研究結果來看，平衡計分卡兼顧大學發展各構面因素，可使現行大學經營績效考核制度更具完整性，確實適用於學校之經營績效評估。而以平衡計分卡四構面評估個案學校之經營成效，因為組織性質之不同，而將四構面之順序稍加修正調整，同時根據本研究之假設擬定個案學校財務構面之各項因素，而從各構面各項績效表現來看，個案學校均有良好的成效，亦符合教育部及社會各界對個案學校辦學成效之肯定與評價。然而處於動態、競爭環境中，希冀個案學校以持續改善精神，建立創新、差異化特色，追求卓越辦學成效，邁向頂尖大學之林。

關鍵字

平衡計分卡 ； 組織績效 ； 績效管理 ； 策略理論 ； 高等教育 ； 大學評鑑

並列摘要

In the so-called “ knowledge economy ” era, the quality of higher education can be regarded as one of the indicators of weighing the national competitiveness. The rapid changes of present educational environment, globalization and market-based impact, have already produced the huge influence on domestic higher education. Since the number of institutions of higher education grows up rapidly in recent years, and school-age population reduces gradually, higher education has already faced the awkward situation of imbalance of supply and demand. After Taiwan joined WTO, the higher education market has been open and started to face the international competition pressure. At the same time, the continuously increasing number of institutions of higher education and the limited education resources diluted by more institutions show us that the complexity and challenge of the present higher education environment is very obvious. In order to improve the quality of higher education and national competitiveness , the Ministry of Education not only makes the annual comments, hold contests among the universities to promote the well-functioned university and also apply the “ recession ” or “ back-out ” rules to withdraw bad performance institutions. It is becoming more important subject that the universities try hard to seek survival and development to improve the their competitiveness and to manage the performance. So, a thesis is drafted with the view of the Balanced Scorecard (BSC) which can be applied to the private university and manages the effects on the university. By using the management tactics of the case school which is facing changes and competitions, the private university can be in good time to deal with contingency or emergency, turn’s crisis into opportunity and transforms it into success.

This research adopts the method of case study, research approach of utilizing documents to analyze and observing on the spot… etc., which setting up the structure of studying. Its purpose is with the spirit of the BSC and to probe into manage tactics of school plans, and to know how to apply Four Perspectives of BSC, and then to organize the tactics to turn into the concrete actions. It will also be excised to assess the effects of school managing, and to promote continuing survival and forever development of the school. So, this research is tried from wishing that the scene and tactics goal are built and constructed, and to analyze the link between tactics structure and goal, and to assess the effect of school managing on key success factor, and the controlling respect of feedbacking. Relatively analyzing the difference between the tactics management system of the case school and BSC at the same time, I can make some conclusion. According to result of my study, the BSC can give consideration to university development and each construct factor of the BSC can make the current university to manage the system and to assess of the performance with integrality even more. The operation performance which is really suitable for the school is assessed. The order of the Four Perspectives has to be revised, for the nature of the organization to apply for BSC is different, and the assumption of Financial Perspective has to be made to develop the other Perspectives. The case school has good outcomes, for its good performance on each Perspective. The Ministry of Education and the society have the high evaluation of the case school on the managing effect. In the competitive environment trends, wish the case school can improve spirit; establish innovation, diversity and the effect to pursue excellent performance and becoming an outstanding university.

並列關鍵字

Balanced Scorecard ； Organization Performance ； Performance Management ； Strategy Theory ； Higher Education ； University Evaluation

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