績效評估是全面品質管理的核心要素,必須蒐集、分析服務產出與結果的資料。行政機關過去最為人所詬病的是只重「投入」而忽略「產出」。政府再造的目標既然是要建立具有企業精神的政府,就不能再以投入來評估行政單位的績效,而必須以產出來衡量其績效。本研究目的即在探討績效評估的相關理論,並以桃竹苗地區四個縣市政府具體業務產出來考核其行政績效。桃竹苗地區四個縣市政府八十八至九十二年間的行政績效總分作比較可以發現,如同客觀業務績效與主觀滿意度績效得分,桃園縣與新竹市得分先降後升呈V字形,新竹縣與苗栗縣兩者得分呈現緩步上揚,惟苗栗縣的行政績效總分在九十年曾大幅重挫。縣市政府若欲推動行政革新,落實政府再造運動,必須有一套「誘因機制」,而最重要的誘因機制就是以「績效評估」來檢驗各縣市政府的整體行政績效。
As the core element of TQM, performance appraisal has to collect and analyze the service outputs. The main critic to governments is their focusing only on ”inputs” but ignoring ”outputs”. Since the goal of governmental reengineering is to construct the new governments with the entrepreneurial spirit, administrative outputs rather than inputs must be assessed as the appraisal model for governmental performance. Therefore, the objective of this research is to examine theories of performance assessment and to compare the administrative performance of TaoChuMiao 4 county or municipal governments by their service outputs as a comparative study. Local governments must adopt ”performance assessment” as an incentive to executive administrative reform.