摘要 行政管理在組織的運作中,扮演著舉足輕重的角色。組織是否能有效達成任務及目標,取決於行政運作中人力、財力、物力等各項資源的有效運用,而各項資源的有效應用則視行政管理效率與效能而定。其中行政管理效率與效能的衡量與評估,有賴於一套合理有效的績效衡量指標與運作機制。因此,如何建構適用的的績效評估架構與指標,乃成為重要研究課題。本研究的重心,針對現有的績效評估建構指標模式進行深入評析,並進而提出一個改良的績效評估建構模式。 有鑑於以往績效評估模式較偏向策略、規劃面而少有具體性的建構模式的缺失,提出了「個別篩選」及「綜合評選」的概念,發展一個強調執行與步驟性的績效指標建構一般化的模式,接著以此模式為基礎發展出『平衡計分卡績效指標建構模式』。此外,本研究繼而探討了系統理論的要義,借助「系統特性作用力」的概念,並結合「平衡計分卡」的概念,進一步提出『整合「平衡計分卡」與「系統特性作用力」之績效指標建構模式』。這二種績效指標的建構模式可提供績效指標建構的步驟,還可產生合乎要件的績效評估指標,最後經過篩選檢核出「最適指標」可於組織中使用。 本研究融合「平衡計分卡」與「系統特性作用力」所提出的績效指標新架構,有助於以系統化的方法建構出平衡、嚴謹及有效的行政管理績效指標。
Abstract Administrative Management plays an important role in the operation of an organization. The successful achievement of its goals and objectives highly depends upon effective management of manpower, financial and various other resources. However, evaluation of its effectiveness relies on a rational set of performance indicators and an effective evaluation system. Therefore, it is considered important issue to setup an appropriate model for development of performance indicators. It is therefore the task of this research to overview the pros and cons of current models and further develop an improved model. In view of the fact that the existing performance indicator models over-emphasized the strategic and planning aspects, while neglecting the operational aspect, this research presents the concepts of “Screening” and ”Selecting” of performance indicators and developed a generalized model for developing performance indicators. Besides, we incorporated the Balanced Score Card concept and presented an enhanced performance indicator development model. Furthermore, we explored the basic concepts of the system theory. By employing the concept of “system characteristic functionality”, and incorporating with the concept of Balanced Score Card, we also presented another performance indicator development model. These two models provide clear operational steps for generating performance indicators that meets the essential criteria and also the selection criteria and fit for the use in the organization. The new performance indicator development model as presented in this research contributes in generating balanced, well-knit and effective performance indicator.