公共工程預算執行績效評估指標之研究－平衡計分卡之應用

A Study on the Performance Evaluation Measures for the Execution of Public Construction Budgets--An Application of the Balanced Scorecard

袁玉珠(Yuh-Ju Yuan)

指導教授 ： 劉正田 ； 林維珩

中原大學/商學院/會計研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100420

摘要

公共建設是促進國家經濟繁榮及提升人民生活品質不可或缺之一環。而公共工程執行與管理之良窳，不僅關係整個工程計畫之成敗，更將影響政府之施政績效與形象，因此如何建立有效的工程績效評估作業方式，加強預算、工期及品質的控制，發揮管考功能，圓滿達成工程計畫目標，乃為本研究欲達成的重點目標。
本研究在運用平衡計分卡制度探討公共工程預算執行績效指標之選擇，經由專家訪談、文獻回顧發展出42個問項，再經由問卷調查、因素分析後，萃取4大構面，經命名為：預算經費、品質管理、學習與成長、計畫執行，計33個問項（指標）。研究結果發現「預算經費」構面之績效指標解釋變異能力較其他構面強，顯然有偏重「預算經費」構面之績效指標，而忽略「品質管理」、「學習與成長」、「計畫執行」等構面之績效指標的情形。
單因子變異數分析結果如下：
1.公共工程考評人員較重視預算經費構面，而公共工程執行單位較重視「品質管理」、「學習與成長」、「計畫執行」構面。
2.工作年資之不同，對於指標重視的程度並無顯著差異。
3.年資六年以下考評人員相對較重視「預算經費」構面，而年資六年以下考評人員相對較不重視「學習與成長」構面。
本研究發現，可供作為政府部門績效考評與獎懲制度設立之參考，有助於提升公共工程執行績效。

關鍵字

平衡計分卡 ； 績效指標 ； 績效評估 ； 公共工程

並列摘要

Public construction is a major momentum to continued economic growth, and improves living standard of people. Not only does the success of construction project depend on the execution and management of public construction, but also do the performance and image of the government. In order to improve the effective control on cost, schedule and quality, a more effective way for performance evaluation of public construction is indispensable.
This study aims at the development of performance measures used in the performance evaluation of public construction by adapting the system of balanced scorecard. From literature and interviews with experts, we initially develop 42 measures for our questionnaire. The rating of these measures by people in chare of the related activities was analyzed by factor analysis. The result classifies 33 selected measures into four categories, namely, budget, construction quality administration, learning and growth, plans and execution, for use in evaluating public construction performance. Because the budget factor explains more than one third of variance and the variance explained by the other three factors is less than budget factor, it is obvious that budget is overemphasized or the other facets are underemphasized.
Results from analysis of variance are summarized as follows:
1. Those who evaluate public construction pay relatively more attention to budget factor. Those who execute public construction pay relatively more attention to construction quality administration, learning and growth, plans and execution factors.
2. The work experience of subjects makes not difference.
3. Those who evaluate public construction with work experience less than 6 years pay relatively more attention to budget factor. Those who evaluate public construction with work experience more than 6 years pay relatively less attention to learning and growth factor.
The findings of this study suggest one way to measure the performance and to reward accordingly by the government. Then effectiveness of public construction execution can be improved.

並列關鍵字

Balanced scorecard ； Performance evaluation ； Public construction ； Performance measures

參考文獻

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