我國行政法人以財務預測執行營運績效管理之可行性研究

我國自2002年開始推動行政法人制度，目前已有7個單位完成立法設置，透過所屬監督機關監督之下，每年度出具績效評鑑報告供監督機關評估年度績效達成情形，並作為次年度補助經費之參考依據。經考量政府組織再造，係參考業界經營模式，將不需由政府執行之項目，交由行政法人執行，講究專業化公司治理，以提升成本效益及經營效能。惟行政法人之執行狀況，亦如民營企業可能發生執行風險，產生舉債需求或績效不彰等情事，最終可能由監督機關概括承受或提請行政院同意後解散。考量績效評鑑作業已就現實達成狀況進行評估，未能提前掌握風險因素，故本研究參照企業經營模式，藉由財務預測作業分析績效評鑑報告內之各評鑑項目，透過預測方式建立財務風險預警機制，優先掌握預期可能產生之結果，再重新檢視前端營運策略，促進政府及行政法人執行效能。而經本研究顯示財務績效預測有助於提升我國行政法人營運管理之可行性，並協助行政法人年度績效目標達成。

關鍵字

行政法人；財務預測；營運績效

並列摘要

Our government has promoted the administrative legal person system since 2002. At present, 7 units have completed the legislative setting. Annual performance evaluation verification report is issued for regulators to evaluate the completion of annual performance, and as a reference for the subsidy for the next year. Reengineering government organizations after consideration, it’s the reference company business model. Projects that do not require government implementation entrust an administrative legal person to execute. Emphasize professional corporate governance to improve cost-effectiveness and operating efficiency. But administrative legal persons may have risks like companies, borrowing and poor performance. Eventually, it may be generally accepted by the supervisory authority or dissolved after being approved by the Executive Yuan. Performance evaluation is to evaluate the actual situation that has happened, unable to grasp risk factors in advance. Therefore, this research refers to the business model. Analyze the appraisal items in the performance appraisal report through financial forecasting. Establish a financial risk early warning mechanism through forecasting. Prioritize the expected results and re-examine the front-end operation strategy. To promote the execution efficiency of government and administrative legal persons. This research shows that financial performance forecasting can help improve the feasibility of the operation and management of administrative legal persons in my country and assist the administrative legal persons in achieving their annual performance targets.