臺南縣鄉（鎮、市）公所組織績效衡量之研究─以平衡計分卡為實證

A Study of Organizational Performance Measurement for the Townships in Tainan County?oThe Application of the Balanced Scorecard

黎美珍(Mei-Jhen Li)

指導教授 ： 李元墩

長榮大學/管理學院/高階管理碩士在職專班(EMBA)/碩士(2008年)

https://doi.org/10.6833/CJCU.2008.00016

摘要

政府近年來財政赤字急遽增加，地方財政乃是國家整體財政的一部份，又近年來預算收支缺口甚鉅，公庫調度非常困難，常須舉借短期資金因應，致長、短期債務未償餘額屢創高峰，影響政府財政甚鉅，地方政府無不重視組織績效管理過程中績效評估制度的衡量與建構。
本研究採用分層立意抽樣（Stratified Purposive Sampling）中之比例抽樣法抽取研究樣本；研究範圍與對象為臺南縣31個鄉（鎮、市）公所之正式職員，共計發出500份問卷，回收問卷451份，無效問卷27份，共取得有效問卷424份，整體之有效問卷回收率為84.8%；透過對平衡計分卡相關文獻之蒐集與分析並綜合參考，經過初步編制後，本量表共分為4個構面，42個問項，再邀請四位政府機關資深主管實務專家以專家問卷諮詢方式，經因素分析後變成40個問項。
四大構面中以「顧客」構面平均值最高權重最大，顯示在臺南縣鄉（鎮、市）公所組織績效衡量員工心中認為顧客構面在為民服務態度方面之表現最佳。「學習成長」構面平均值最低權重最小，顯示在臺南縣鄉（鎮、市）公所組織績效衡量員工心中認為學習與成長構面在人員感受公平程度之表現最差。量表之信度係數均達0.8以上且量表各題項與其所屬構面之相關係數皆在0.5 以上，可見此量表具有充分之內容效度及良好的內部一致性，故建構本量表可供日後欲研究臺南縣鄉（鎮、市）公所的組織績效之量表參考。本研究發現，組織績效中平衡計分卡「顧客」、「財務」、「內部流程」及「學習與成長」四大構面，在個人基本變項、組織基本變項與臺南縣政府客觀評比無顯著差異，四大構面間有顯著正相關；本研究將理論與實務相結合，可做為未來擬定地方鄉（鎮、市）公所的組織績效新制度之參考。

關鍵字

平衡計分卡 ； 績效管理 ； 績效指標 ； 組織績效

並列摘要

As the central government has seen its financial deficit sharply rising in recent years, all governments at the local level should work to manage their finances efficiently and effectively. With huge deficits, a local government used to seek short-term loans to finance its administration. As a consequence, it oftentimes saw its debts hit a record high and undermine national treasury. To ensure financial security, all local governments place emphasis on the construction of an assessment system to evaluate organizational performance management.
This study adopts proportional sampling, a method of stratified purposive sampling, to select its samples from a population of regular employees from 31 villages (townships, cities) government offices in Tainan County to undergo a questionnaire survey. A total of 500 copies of a questionnaire have been sent out and 451 have been returned with 424 valid responses, accounting for a validity rate of 84.8%. Based on an analysis of the survey and literature review with regards to a balanced scorecard, a preliminary scale inventory composed of 42 questions in four dimensions was formulated. Four senior government administrators were consulted and a factor analysis was conducted, resulting in a further modification of the scale inventory with 40 questions in the four dimensions of finance, customer, interior procedure, and learning and growth.
In the evaluation of organizational performance, the customer dimension received the highest mean score with the greatest weight, indicating that the respondents gave the highest score to customer services in the customer dimension. Meanwhile, the dimension of learning and growth received the lowest mean score and the least weight, indicating that the respondents gave the lowest score to employment fairness in the dimension of learning and growth. With all the reliability coefficients above 0.8 and correlation coefficients above 0.5 between the questions and each dimension, the scale inventory is compiled with sufficient content validity and interior consistence. The results can thus serve as a reference for further research on the assessment of organizational performance at township government offices in Tainan County.
Moreover, this study has found that the four dimensions of the inventory are positively correlated, and are not significantly different from the assessment undertaken by the Tainan County government in terms of basic individual variables and organizational variables. Integrating theory and practice, this study can serve as a reference for the construction of any new assessment system to evaluate organizational performance at local government offices.

並列關鍵字

Balanced Scorecard ； Performance Management ； Performance Index ； Organizational Performance.

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