平衡計分卡用於政府非營業特種基金績效衡量指標之研究

• Main Authors: Li-Chun Kuo, 郭俐君
• Other Authors: 劉順仁
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/71819565302554079704

碩士 === 國立臺灣大學 === 會計學研究所 === 93 === Balanced Scorecard has been widely used in private sectors in the past few years, and recently it is emphasized in public sectors in the United States, Canada, and the United Kingdom. In order to improve the government performance, Taiwan government tends to implement Balanced Scorecard on public sectors, including some administration organizations, non-profit funds, and government-owned business. This thesis is based on a case study of six non-profit funds, and the main issues addressed are: 1.Do the supervisory agencies and the funds clearly understand their customers? 2.Do the supervisory agencies and the funds have different opinions about the importance of all performance measurements? 3.Do the supervisory agencies and the funds have different opinions about the likelihood to achieve the goals of all performance measurements? And when the funds set their goals, do they consider the likelihood to achieve the goals? 4.Do the performance measurements influence the funds’ time arrangement? The results show that the funds clearly understand their customers through the supervisory agencies’ effective guidance. The supervisory agencies and the funds have different opinions about the importance of performance measurements, especially in customer and internal process perspectives. The supervisory agencies put more emphasis on internal process perspective while the funds focus on customer perspective, and both don’t pay much attention to learning and growth perspective. Non-profit funds can set perfect Balanced Scorecards through top-down and button-up methods, and they need to emphasize the importance of leading indicators. The supervisory agencies and the funds do not have different opinions about the likelihood to achieve the goals of the performance measurements, no matter what perspective they are in. But the funds tend to consider the likelihood to achieve the goals when they set their goals, especially in financial perspective. The supervisory agencies can effectively reduce slack by providing information about co-workers or increasing funds’ organizational commitment and job involvement. The supervisory agencies and the funds do not have different opinions about the performance measurements’ influence on funds’ time arrangement, no matter what perspective the performance measurements are in.