應用模糊層級分析法與平衡計分卡於大學教育體系之績效評估-以台灣中部大學會計系為研究對象

• Main Authors: KAO YI CHOU, 高逸洲
• Other Authors: 陳光谷
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/35363184309715732858

碩士 === 國立彰化師範大學 === 會計學系 === 93 === With limited budgets of the government, the establishment of many new universities and colleges make advanced education institutions’ operation hard. In the limited situation, using resource properly to satisfy students’ need and increase the quality of education is the task which many universities and colleges must face seriously. In the past, many organizations which use Balanced Scorecard(BSC) are for-profit companies. Their characters are different from universities and colleges. The subjects of this study were teachers of accounting system at universities in Central Taiwan. Besides, the study integrates BSC and Fuzzy Analytic Hierarchy Process(FAHP) to develop the structure and establish the performance evaluation index for universities. The results reveal that the weight of the customer perspective is more than other perspectives and the teachers/students ratio perspectives is the second. In addition, “teachers with Ph.D ratio ”is the most important index and “tuition revenues every year” and “financial resource rankings” are the second and third. Thus it can be seen, the quality of teachers and the financial position of schools are still the prior index which the public take into account.