目前國內非營利組織績效衡量方式,大多有賴外在獨立審查機構或主管機關,透過績效評估以加強組織運作及業務辦理。本研究以驗證指標的角度,以量化方式驗證文建會輔導訪視計畫評量表之信度與效度外,亦探討影響非營利組織績效的關鍵績效指標之研究,並比較跨年度之績效總分。研究對象以台灣非營利組織─文化藝術基金會為主,得到樣本數共計125 家。分析結果如下: 一.總量表信度Cronbach's Alpha為0.892,信度值已達信度高水準。進一步衡量評量表下三層面信度值,會務管理Cronbach's Alpha為0.830;財務管理Cronbach's Alpha為0.795;業務管理Cronbach's Alpha為0.718。顯示此評分量表有良好之內部一致性。最後收集三個效標資料以探討本量表的效標關聯效度。分析結果顯示本量表具有良好之信度與效度。 二.對績效重要性較高的指標: 會務管理: 1.會務品質,2.董事會運作,3.變更登記,4.董事會會議。 財務管理: 1.會計制度,2.財務規劃,3.財務處理,4.財務品質。 業務管理: 1.業務品質,2.業務績效,3.年度工作計劃符合章程。
Performance appraisal in Taiwanese non-profit organizations are mostly done by central external independent institution or authority. This research tries to verify the reliability of the Ministry Of Culture rating scale. It also explores the key performance indicators of the non-profit organization by comparison of two-year scores. This research studies cultural and artistic organizations in Taiwan, and only 125 proved usable for the missing data. The results are as follows: 一.The analysis results show that the scale has good reliability and validity. 二.To organizational performance, the prioritised indicators are: Governance Management: Management quality, The operations of the board, change registration, The board meetings. Financial Management: Accounting system, Financial planning, Financial processing, Financial quality. Operations Management: Operational quality, Operational performance,Annual budget plan execution.