平衡計分卡應用於公營事業績效評估之研究－臺北自來水事業處個案分析

• Main Authors: 周依奇, Chou, Yi Chi
• Language: 中文
• Published: 國立政治大學
• Subjects: 平衡計分卡; 績效評估; 公營事業; Balanced Score Card; results assessment; Public utilities
• Online Access: http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0096921078%22.

Kaplan & Norton於1992年提出平衡計分卡做為績效評估工具後，已被許多國內外企業及政府部門陸續應用，並已產生提升績效的實際效果。臺北自來水事業處為提升機關績效，亦自2004年起應用平衡計分卡做為績效評估工具，其歷年來之推動成效與未來展望甚值探討，此為本文之研究動機與目的。 　　本文透過文獻研究法，廣泛蒐集各種文獻資料，以分析應用平衡計分卡做為績效評估工具之理論發展與運用趨勢，並以深度訪談法，瞭解研究個案機關各階層人員對平衡計分卡之認識與意見，進而提出更臻完善並具可行性的研究建議。 　　本研究主要建議有五項，機關策略地圖應適時修正、整合機關評估考核制度、強化機關績效管理能力、加強教育訓練與宣導平衡計分卡、儘速因應未來競爭環境。期待透過相關建議事項的採用，確立績效指標與績效考核標準，以建構出適用於個案機關自身環境的平衡計分卡績效評估模式，並藉由制度之推動，有助機關各單位績效目標更明確具體，在績效評估的衡量上產生良好效益，進而提升機關整體績效。 === Kaplan & Norton proposed the Balanced Score Card as a results assessment tool in 1992, there are many domestic and foreign enterprises and government departments apply the tool, and have produced practical results to enhance performance. Taipei Water Department in order to improve performance, use the Balanced Score Card as a performance assessment tool since 2004. The results of the effort and forecast over the years are very worth exploring. This is the motive and purpose of this study. The study collects all kinds of literature on the subject, and analyzes the development and application tendency of the Balanced Score Card as a performance evaluation tool. And by detailed interview method to realize the knowledge and opinions on the Balanced Scorecard of the study authorities at all levels of staff. Then we can propose more perfect and feasible research suggestion. There are five major recommendations of this study: authority strategy map should be duly amended; integration the assessment system of authority; strengthen the management capacity of agency performance; strengthen education, training and propaganda Balanced Score Card; in response to the future competitive environment as soon as possible. Look forward to adopt relevant recommendations of the matter, and establish performance indicators and performance assessment criteria. Construct a Balanced Score Card performance assessment mode to apply authority’s own environment. It’s helpful for various units of authority to more realize the performance goals by promoting the system. Produce good results on the performance evaluation, further improve the overall performance of organizations.