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  • 學位論文

組織績效考核表改良之研究–以會計師事務所為例

A Study of Improving Organization Performance Appraisal - Based on CPA Firm

指導教授 : 黃明達

摘要


組織想要發揮效能、創造價值以達其願景及使命,重要的關鍵在於其策略的關聯與落實程度,而績效考核即為協助組織用以檢視其成效的工具。唯對許多推行績效考核的組織而言,由於未充份瞭解想要從績效考核中獲得什麼訊息、達到什麼目的,致考核過程中,或因考核的標準不盡合理、指標不夠健全,反使績效考核未達其原始用意,甚或流於形式。 經探討個案會計師事務所現有績效考核表之問題,分析其主要問題如下:(1)績效衡量指標缺乏較客觀之評分依據,致過多主觀評量,使評分方式難以一致;(2)指標與組織策略目標整合度不足,部份指標甚與策略無明確關聯;(3)部份衡量指標不符單位或層級所需,致績效結果參考有限,或不足反應現況。(4)用以鼓勵員工學習與成長的部份,因缺乏明顯策動效果,致淪為加分工具;(5)無法充分利用即有資料,發揮資訊效果。 為改善個案會計師事務所現有績效考核表之問題,本研究以平衡計分卡為架構,重新檢視個案會計師事務所之現況與需求,找出支撐其策略議題所需配合之策略目標及行動,以重新規劃績效考核表。 本研究進一步規劃出更具操作性、鑑別性與完整性之績效考核表,以做為組織未來衡量之依據。並獲得以下成效:(1)重新檢視對組織而言最迫切需要改善之問題;(2)指標項目係依組織策略目標發展而成,並用以衡量目標內容,使指標與策略目標有更緊密之結合;(3)藉由從上到下的目標推展,使「指標-單位-人員」間的關聯更加密切;(4)各指標項目的評量均加入較明確之衡量標準或依據,使評分方式更具一致性及參考性。(5)強化資訊的時效性與利用率,以提供組織初期決策支援的基本運作概念。

並列摘要


For organizations to be effective, to create values and achieve visions and missions, it is important that they use and implement strategies wisely. The key to evaluating how effective the organizations are lies in performance assessment. Unfortunately, many organizations which carry out performance assessment fail to reach the desirable results either because they didn’t fully understand what they’d like to benefit from the policy or because their goals and criteria were vaguely defined. The system of performance assessment, therefore, ends up being formulaic and of little value. This study is intended to examine certain CPA firms and find out their problems in performance assessment. Some of the findings are as follows: (1) The criteria for performance assessment are subjective rather than objective (2) The assessment indicators fail to match their strategies (3) Some assessment indicators do not reflect the needs of the organizations (4) Their systems fail to motivate employees to learn (5) The systems fail to make full use of the existing information. To improve the aforementioned problems, this study uses balanced scorecard as the framework to re-examine those CPA firms and their needs so as to enhance their performance assessment systems for the creation of maximal benefits for the organizations. This study further proposes a performance assessment method for the organizations to achieve the following objectives in the future: (1) Re-examine the areas where the organizations need to improve on the most (2) Base the assessment criteria on the organizations’ strategies and goals, thus establishing a close link between the two (3) Make sure the implementation goes from top to bottom, or from criteria through organizations down to employees (4) Enhance the credibility of the assessment by clearly define the criteria (5) Employ up-to-date information for the initial decision-making process.

參考文獻


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被引用紀錄


高宏瑋(2012)。SOA雲端運算服務應用於會計師事務所稅務代理系統之研究〔碩士論文,中原大學〕。華藝線上圖書館。https://doi.org/10.6840/cycu201200375
鄭家強(2015)。警專實習教育課程成效評估及其影響因素〔碩士論文,國立臺北大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0023-1005201615084001

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