直轄市有非公用不動產管理績效評估準則建立之研究-以臺北市為例

A Study on Establishing The Management Performance Measurements of The Non-public Use Real Estate in Municipal City : Case Study in Taipei City

蔡育芬(Yu-Fen Tsai)

指導教授 ： 林秋綿

國立臺北大學/公共事務學院/不動產與城鄉環境學系/碩士(2011年)

摘要

以往對於不動產管理績效之評估，多僅止於企業不動產之探討，且著重財務層面之增進。而針對公有不動產管理，過去文獻多探討公有土地管理問題、利用方式或管理策略，少有針對管理績效進行研究。然而政府機關管理公有不動產模式、經營理念及功能皆與民間企業不同，非完全透過自由市場運作滿足個人最大效用，倘以私經濟觀點評論公有不動產管理成效，似不妥當。
公有不動產管理成效，一直是由有效挹注公庫收入作為評斷指標。由於公有不動產包含公益性、資源性及缺乏使用成本等特殊性質，非應完全以財貨觀點視之。又非公用不動產係屬可供收益使用之財產，其管理較公用財產來得複雜與多樣，本研究藉由比較企業不動產管理及公有不動產管理的相關文獻，比較分析其管理模式的差異，預擬直轄市有非公用不動產管理績效評估準則項目，透過專家問卷修正確立6個構面17項指標之績效評估準則架構及內容，並以層級分析法問卷獲得學術部門、公部門(臺北市)、公部門(高雄市)及整體對於各項目相對權重值的看法。
另為了解直轄市有非公用不動產管理績效，並檢視建構之直轄市有非公用不動產管理績效評估準則，以臺北市為實證案例對象。透過實證分析結果，探討臺北市99年度管理績效及其原因，並提出結論與建議，提供著重財務層面績效之公有不動產管理者另一套管理新思維。

關鍵字

公有不動產管理, 績效評估,平衡計分卡,層級分析法

並列摘要

Regarding the real estate management performance, it was focused on discussing in the corporate real estate and progression of the Finance. To touch upon the public real estate management, there were a lot of papers discussing in the problems of public land management, the use ways or the management tactics, but fewer papers discussing in the management performance. However, the public real estate management pattern, the management idea and the function of the government agency are all different with that of the enterprise, and it isn’t completely like the individual maximal performance being satisfied in the open market. Therefore, it is not appropriately to comment the public real estate management performance by the private economy viewpoint.
The public real estate management performance has been judged by increasing income. Due to the public real estate contains the characteristic about the public welfare, the resource and lacks the use cost ,and so on, it should not be regarded completely by the property viewpoint. Also the non-public use real estate is profitable property, its management is more complicated than the public use real estate. This research tells the difference by comprising the papers about the enterprise and the public real estate management, building items of the non-public use real estate in Municipal City management performance measurements. We revise the measurements contenting 6 construction surfaces and 17 targets by the expert questionnaire, and obtain the viewpoint of relative weight value from the branches of learning, the public department of Taipei city, the public department of Kaohsiung city and above of all by the Analytic Hierarchy Process.
In addition to understand the non-public use real estate in Municipal City management performance and test the non-public use real estate in Municipal City management performance measurement, we choose Taipei city as the analysis case. By the empirical analysis result, discussing the real estate management performance of Taipei city during the 2010, and proposing the conclusions and the suggestions, those hope to provide another new thought of public real estate superintendent who respect the finance achievements.

並列關鍵字

The Public Real Estate Management, Performance Measurements,Balanced Scorecard,Analytic Hierarchy Process

參考文獻

黃聖欣，2008，國有非公用土地管理業務委外之研究，國立台北科技大學建築與都市設計研究所碩士論文

蔡鎮宇，2004，兩岸不動產經營投資管理決策之比較研究-以上海、台北為例-，國立臺灣大學國際企業學研究所碩士論文

劉厚連，2005，我國公有土地私有化問題之制度分析，土地問題研究季刊，第4卷，第1期，頁70-76

林鼎鈞，2004，公有土地利用與管理問題分析，土地問題研究季刊，第3卷，第1期，頁56-62

吳翠治，2006，績效評估整合架構之建立：平衡計分卡與經濟附加價值之結合，東吳經濟商學學報，第52期，p59-92