公立博物館績效衡量指標之建構－ 以平衡計分卡為例

Construction of the Key Performance Indicators of Public Museums – The Example of Balance Scorecard

俞必勤(Pi-Chin Yu)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900690

摘要

近年來，政府為了突破傳統績效制度的限制，於2007年修正「行政院所屬各機關施政績效評估要點」，除了導入「業務」、「內部管理」、「財務管理」、「組織學習」等構面績效的衡量指標，以回應民眾對於政府施政效能、服務品質的要求，更採定期或不定期方式由專家學者及管考機關加強考評，惟博物館設置目的與公部門有所不同，除透過出版、展示和推廣活動，將博物館研究、典藏、展示和教育資源與大眾分享，同時供作民眾休憩與娛樂旅遊目的。直至今日，公立博物館已進入第二次編列中長期施政計畫（民國98年至101年），公立博物館應如何透由績效管理制度、認證方式或評鑑制度將其多元整合，為當務之急。
本研究以個案國立台灣博物館，透過文獻整理，比較其中長期施政策略目標差異，同時瞭解現行國內、外博物館經營管理制度及績效衡量指標內容。研究結果顯示，現行公立博物館仍偏重預算收支、管制機關進用員額及終身學習等量化單一指標衡量績效，業務面指標為「參觀人數」，明顯較國內、外其他國家博物館績效衡量指標不均且不足，影響公立博物館未來環境的競爭力。長期而言，依平衡計分卡制度之精神，公立博物館應著重之績效評估指標包括財務構面：博物館營運收入，展示、典藏品、教育推廣經費等；顧客構面：顧客滿意度、國內受歡迎博物館排名、參觀人數等；內部流程：專職展示（典藏、教育推廣）人數及辦理活動次數、典藏數位完成程度;學習與成長：研究出版品、國科會（自行）研究計畫等。最後，政府組織再造工程與公立博物館的組織變革息息相關，立法部門應儘速通過「博物館法」，明訂評鑑制度，另外，公立博物館可藉由觀摩交流、研討等機會，參以業界推行績效管理成功案例，逐步建置博物館經營管理、認證及評鑑作業系統。

關鍵字

博物館 ； 博物館評鑑 ； 績效評估

並列摘要

In recent years, the government amended “Guidelines for Operational Evaluation of Agencies Subordinate to the Executive Yuan” in 2007 in order to break through the restriction of the traditional performance system. Performance evaluation indicators, such as “Business”, “Internal Management”, “Financial Management”, and “Organizational Learning” are introduced into government bodies to response to the public’s requirements of administration efficiency and service quality. Furthermore, government bodies are periodically or irregularly evaluated by experts, scholars, and management and evaluation agencies. However, the purpose of establishment of museums is different from that of public sectors. A museum not only shares its research, collections, displays, and educational resource with the public through publication, exhibition, and promotional activities, but also provides the public with a place of recreation and entertainment. Public museums have been scheduled in the second mid- and long-term administration plan (from 2009 to 2012). How public museums to implement diversification integration via the performance management system, the certification method or the evaluation system is the priority at present.
This study takes National Taiwan Museum for case study and compares the difference of the strategic objectives between mid-term and long term policies of the Museum; meanwhile, the study probes the operation and management system and performance evaluation indicators of domestic and foreign museum. The study result indicates that performance evaluation of public museums at present tends to rely on quantitative single indicators, such as budget, prescribed number of personnel recruited by regularity agencies, lifelong learning, and the business indicator, such as the “number of visitors”. It is apparent that performance evaluation indicators of public museums are unbalanced and insufficient compared to other domestic or foreign national museum, which influences the future environmental competitiveness of public museums. In the long term, it is suggested that public museums should focus on following performance evaluation indicators based on the essence of the balance scorecard system: (1) financial dimension: the museum’s operating revenue, displays, collections, educational promotion funds, etc.; (2) customer dimension: customer satisfaction, rank of domestic popular museums, number of visitors, etc.; (3) internal procedure: number of people in charge of specific displays (collections, educational promotion) and number of activities held, accomplishment of digital archives ; and (4) learning and growth: research publication, (self) research plans of National Science Council. Finally, governmental organization reengineering is closely related to the organization reformation of public museums. Legislative bodies should approve “The Museum Law” as soon as possible and clearly stipulate the evaluation system. In addition, public museums may gradually establish the operation and management, certification and evaluation operation system for the museums by inspecting, learning from and discussing with other museums, and referring to successful cases of performance management employed in the industry.

並列關鍵字

Museum assessment ； Performance evaluation ； Museum

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