桃園縣環境保護局服務績效指標建構之研究-從平衡計分卡觀點探討

Study on Performance Index construct of Taooyuan County Environment Bureao-From the view of Balanced Scorecard

卜家翔(Pu Chia-Hsiang)

指導教授 ： 紀俊臣 ； 李弘暉

元智大學/管理學院/管理研究所/碩士(2002年)

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。
本論文採個案研究方式，以目前廣受學術界推崇之平衡計分卡觀念，探討個案公務機關現行服務績效評估制度，另依文獻歸納彙總公務機關績效衡量指標，以問卷調查及深入訪談方法，萃取出以員工及主管角度，可實際應用於公務機關且具代表性之服務績效指標，俾供個案公務機關暨其他公務機關日後採用平衡計分卡觀念建構服務績效指標之參考。
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。本研究問卷共有五十項指標，其中財務構面指標八項萃取出「預算成本效益」、「預算成長與執行率」等二項因素；顧客構面指標十項萃取出「服務品質與服務對象之認同」一項因素；內部流程構面指標十七項萃取出「內部業務流程管理及目標之達成」、「民意機關之關係」等二項因素；學習與成長構面指標十五項萃取出「員工能力與組織之關係」、「員工訓練與參與情形」等二項因素。另訪談主管人員之重要性分析結果，員工及主管人員在平衡計分卡財務、顧客構面所勾選最重要的四個指標均一致，僅順序略有不同；在內部流程、學習與成長構面所勾選最重要的四個指標，因角色不同致略有差異。
建議公務機關宜依據「行政院所屬各機關施政績效評估要點」規定，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，據以訂定策略及年度績效目標，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，忽略學習與成長構面指標。
3. 員工及主管所重視之績效衡量指標相似。
4. 部分績效衡量指標不易設計及量化。

關鍵字

績效評估指標 ； 平衡計分卡

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 govement agencies and seek ways to incease performaces of govement institutions and effectively use resources (budgets and manpower), which has become an important issue of a moden government.
This thesis is written based on a case study, exploring the current performance evaluation system of government institutions by using the Balanced Scorecard Point method recommended by academic circles. Besides, with available performance measuring indexes to analyse government institutions, and with the help of questionnaires and in-depth reviews, the points of view of employees and management levels are extracted. This evaluation system standard can actually apply to government institutions and serves as a represetative perforamce index and use it as reference for future use of the case government insitution and other institutions which may adopt Balanced Scorecard Point method.
The findings of the reseach show that current perforamance evaluation systems of government insitutiions are scattered amid all kinds of laws and regulations, and the main purpose of the system is nothng but to conform to the regulations. Questionnairs desgined to this reseach include 50 items of indexes, in which finance-consrcut index being extracted two factors, which are “ budget cost benefit” and “ budget growth and implementation ratio”. A factor is extracted from 10 items of customer-consruct indexes, that is “ identification of service quality and service target”. Two factors are extracted from 17 items of internal-process-consruct indexes, which are “Internal sales process managemnt and goal achievement”, “relationship of public-opinion institutions“. Two factors 15 items are extracted from learning-and-growth-consruct indexes, which are “ Relations between staff ability and organization” and “Staff training and their participation”. In addition, a critical analysis of the reviews of management levels shows that employees and the management levels using Balanced Scorecard point have consistency in their checking of the four indexes, only different in sequence. In interal process, the most critical indexes of learning and growth construct are of a slight difference due to thir roles.
The government institutions are recommended to act in accordance with the regulations of “ working performance evaluatoon of every insitution affiliated to the Executive Yuan”. The executives shall assemble its internal units and the related institutions to set up mission teams, using goal managemnt and with all staff partcipation, to have a planning of future development. The tactics and annual performance goal shall be made accordingly. When measureing indexes are desgined, try to have them be versatile and simple. Information system should be untilized to deal with trivial data, and trafer them into readable important indexes. The findings of the research is concluded as follows:
1. The curent performance assessment system is nuerious in items and sometimes repeated.
2. Te current performance assessment system has given little though for learning and growth construct indexes.
3. Staff and the management level place similar importance on perforamce measuring indexes,
4. Some parts of perfmance measuring indexes are not easy to be desgined and be
quantitiated.

並列關鍵字

Performance Index ； Balanced Scorecard

參考文獻

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