以智慧資本之觀點探討公務機關績效評估—以桃園縣政府衛生局為例—

The Performance Evaluation of Government Agency from the Point View of Intellectual Capita1–The Case of Public Health Bureau Taoyuan County Government,Taiwan

陳雅琳(Ya-Lin Chen)

指導教授 ： 王敏茹

中原大學/商學院/會計研究所/碩士(2007年)

https://doi.org/10.6840/cycu200700401

摘要

近年來民眾對公務機關行政效率要求日益增加，對於政府部門績效制度之興革亦有很高之期望，如何提升公務機關服務績效，有效地將資源（預算及人力）作最有效之利用，已成為現代政府重要課題。
本論文以智慧資本觀點探討個案公務機關現行績效評估制度，依文獻歸納彙總公務機關績效衡量指標，以問卷調查及個案研究方法，以員工角度評估績效衡量指標，並萃取出主要因素為衡量重點，俾供個案公務機關及其他公務機關日後建立績效指標及政府機關整體施政考核之參考。
研究結果顯示，個案公務機關現有績效評估制度係散見於各項法令規定，其制度之主要目的為消極地符合規定。本研究問卷人力資本構面指標10項萃取出「員工的特質能力」、「員工的知識交流」及「員工的專業訓練」3項因素；結構資本構面指標9項萃取出「組織結構設計」及「運用資訊系統」2項因素；關係資本構面8項萃取出「機關對外交流」及「民眾導向服務」2項因素。
建議公務機關宜由首長召集內部單位及所屬機關成立任務編組，採目標管理及全員參與方式規劃機關整體發展願景，設計衡量指標時，面向應多元、簡單，並應透過資訊系統處理瑣碎資料，轉換為易讀之重要指標。研究發現如下：
1.現有績效考核項目繁多，且有重複情形。
2.現行績效考核規定，忽略人力資本構面指標。
3.部分績效衡量指標不易設計及量化。

關鍵字

智慧資本 ； 績效評估

並列摘要

In recent years, the public has been increasingly demanding for better efficiency of the government institutions, and have high expectation of change toward performance systems of government agencies and seek ways to increase performances of government institutions and effectively use resources (budgets and manpower), which has become an important issue of a modern government.
This thesis is explored the performance evaluation of government agency from the point view of intellectual capita1. Besides, with available performance measuring indexes to assessment government institutions, and with the help of case study and questionnaires, the points view of employees are extracted , and the performance measuring indexes are extracted for main factor. This evaluation system standard can use it as reference for future use of the case government institution and other institutions which may adopt Intellectual Capita1 Point method.
The findings of the research show that current performance evaluation systems of government institutions are scattered amid all kinds of laws and regulations, and the main purpose of the system is nothing but to conform to the regulations. Questionnaires designed to this research include 10 items of human resource capital, extracting three factors, which are “the characteristic ability of staff”, the knowledge communicates of staff” and “the professional training of staff”. Two factors are extracted from 9 items of structure capital, which are “The structure design of organization”,” Make use of information system”. Two factors are extracted from 8 items of relationship capital, which are “The communicate outward of organization”, “The service lead to the public “.
The executives shall assemble its internal units and the related institutions to set up mission teams, using goal management and with all staff participation, to have a planning of future development. When measuring indexes are designed, try to have them be versatile and simple. Information system should be applied to deal with trivial data, and transfer them into readable important indexes. The findings of the research are concluded as follows:
1.The current performance assessment system is numerous in items and sometimes repeated.
2.Te current performance assessment system has given little though for human resource capital.
3.Some parts of performance measuring indexes are not easy to be designed and be quantitated.

並列關鍵字

Performance Evaluation ； Intellectual Capital

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