以平衡計分卡觀點探討公部門事業單位員工對組織績效評估制度的認知-以中央健康保險局某分局為例

A Study of Government Workers’Recognition of the Performance Evaluation Structure with Balanced Scorecards-Evidence from a Branch of the Bureau of National Health Insurance

李令愛(LING-AI LEE)

指導教授 ： 陳重光 ； 張慧珊

中原大學/商學院/會計學系/碩士(2008年)

https://doi.org/10.6840/cycu200900478

摘要

中文摘要
本研究主要是以平衡計分卡的觀點探討個案組織的員工對現有的績效評估
制度現況之認知，期能以員工的觀點建構平衡計分卡財務、顧客（保險對象）、
內部業務程序、學習與成長四個構面的績效衡量指標，提供個案事業單位施政考
評的參考及日後建立績效衡量的參考指標，
研究結果發現：
一、個案組織目前的績效評估現況
本論文研究發現，個案組織的員工普遍知道組織有正式的績效評估制度，而
該制度是為了改善績效而生，也知悉該制度的評估工作是由各單位依權責負責。
該組織制定績效目標時，最重要的考量依據是「能夠與機關目標及策略相結
合」，倘依衛生署所制定的考成評分項目，員工認為最重要的評分項目是「保障
及關懷弱勢族群」，在專業性指標方面，員工最重視的就是「顧客滿意」，而員工
認為最不重要者為「形象與榮譽（如獎項的獲得.等）」。
另依考成評分的實施現況而言，員工認為該考成評分，可以作為未來目標的
參考。
二、在平衡計分卡構面下，以員工的觀點所選取的績效衡量指標
本論文參考相關文獻歸納整理公務部門績效衡量指標，透過問卷的方式經過
重要性分析後，在平衡計分卡的四個構面各選出該構面最重要的五個指標，作為
個案組織及其他公務機關訂定績效衡量指標的參考，財務構面為：「經費、資源
有效利用」、「機關績效、考核項目」、「經費預算適當控制」、「員工生產力」、「資
源分配」，顧客構面為：「保守客戶機密」、「服務品質（正確、錯誤…等）」、「服
務態度（禮貌）」、「廉能」、「醫療品質確保」，內部流程構面為：「流程改善」、「品
質與正確性」、「落實ISO 或標準作業(含資訊安全)」、「服務時程」、「確保醫療品
質活動」，學習與成長構面為：「系統流程改善」、「即時、正確掌握顧客資訊能力」、
「激勵制度」、「建立與外部之資訊交換環境」、「內部管理、領導」。

三、績效衡量指標的因素分析
透過因素分析法，將各構面中的指標歸類一到二個因素，各因素的特徵值都
大於一且累積的解釋變異量均大於63.365%以上，因此結果是可取的，分別是財
務構面下達成預算一項因素；顧客構面下提高顧客滿意度及配合主管機關的任務
等二項因素；內部流程構面下內部流程管控一項因素；學習與成長構面下強化員
工核心能力與技術一項因素。

關鍵字

衡量指標 ； 平衡計分卡 ； 績效評估

並列摘要

Abstract
This study focus on the point of view of the Balanced Scorecard to discuss the
employees awareness on the statue of current performance and evaluation system; and
it also expect
to develop the balanced scorecard at the view of employee in order to input the
performance measurements indicators from four sides of dimensions which includes
financial, customer (insurance object), internal business processes, learning and
growth. It will also provide the reference of evaluation to the institutions
administration and establish a reference of the indicator for measurable performance,
The results showed that:
First, the current status of performance and evaluation system for the case of
organization -This study found that the organization’s employee widely known the
organizations have a formal performance evaluation system which is used to improve
the performance, and also knows the system of evaluation work is done by each unit
who take responsibility under the power.
When an organization develop the object of performance, the most important
consideration is based on the "be able combination with the objectives and strategies
of institutions." If use the test-score developed by the Department of Health, the
employee will consider the most important item of test-score is "protection and care
for disability groups ". If use the professionalism of indicators, the employee is most
concern the item of “customer satisfaction "; on the contrary, the lesser concern is the "
image and honor (such as awards…) " In addition, based on the current implementing
status of test-score, the staff considers the test-score can be used as reference for future
goals.

Second, under the dimension of the Balanced Scorecard, at the views of employee
select the performance measurements indicator -This study concluded and collated the
performance measurements indicators from the government Offices after reference all
related documents. Through out a questionnaire and important analysis that elected the
most important five indicators of each dimensions from the four dimensions of
Balanced Scorecard, as reference for the case organizations and other government
offices (civil servants Authorities) set indicators to measure the performance. The
financial dimensions include : 「funding, effective use of resources」,「achievement of
institution, item of evaluation」, 「budget for proper control」and 「productivity」,
「distribution of resources」； the customers dimensions include : 「Conservative,
confidential」,「Quality of Service (current, incurrent…) 」 and 「service attitude
(Courtesy) 」, 「honest and ability」「, ensure the quality of medical care」； the internal
processes dimensions include: 「Process Improvement」, 「Quality and accuracy」,
「execution the ISO or standard operating (information security) 」,「service time」
and 「ensure the quality of medical care activities」； the learning and growth
dimensions include: 「 Improvement the system processes」， 「immediate and correct
control the customer information and ability from client 」 ，「 encourage and reward
system」，「establishment the information exchange with the outside environment 」，
「internal management and leadership」.
Third, analysis any factors of the performance measurement indicators - Through
the factor analytical method, it classified one to two various factors from the each
dimension of the indicators. Each characteristic value of factor is greater than one, and
also all the cumulative variant values of interpretation are greater than 63.365 percent.
Therefore, this study has the following desirable result. Under financial dimension, it
reaches a factor of budget. Under the customer dimension, it reaches two factors which increases customers’ satisfaction and cooperate with the task from the master
organization. Under internal processes dimensions, it controls the factor of internal
procedure. Under learning and growth dimensions, it reach one factor which
strengthens the core of employee’s capacity and skill.

並列關鍵字

Balanced Scorecard ； Measurement Indicator ； Performance Evaluation

參考文獻

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10. Grady, Michael W. 1991. Performance Measurement: Implementing Strategy,

1. Bacal, R.1999. Performance Management, McGraw-Hill Companies, Inc.

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