自由職業團體專業計劃之風險管理與經營績效—以大地技師公會鑑定與審查業務為例

Abstract

自由職業團體是依據各該職業的特別法而成立的非營利組織，以協調同業關係、增進共同利益、促進經濟建設。特別是經由國家考試取得證照的專門職業人員組成之團體，其組織具專業公信力，因此經常接受政府或民間委託執行專業計劃。 本研究藉深入一個案組織—大地技師公會的經營脈絡，針對該組織在專業計劃之策略，運用COSO之風險管理架構進行分析。並從平衡計分卡的財務、顧客、內部流程、學習與成長等四大構面，建構融合風險管理議題的策略地圖，發展該組織現階段之關鍵績效指標。

The professional associations here are the non-profit organizations that have been set up under a certain profession special law, in order to coordinate the relations among the members with same profession, to increase common interests, and to promote economic development. Those associations with credibility, which have been formed by a group of practitioners who obtained their license through national examinations, usually are entrusted professional programs by the government or corporations. In this research, by engaged in Taiwan Professional Geotechnical Engineers Association, I used COSO frame of risk management to analyze the development strategy of its professional programs. Moreover, based on four perspectives of balanced scorecard, the thesis built up the strategy map with risk management and developed the key performance indicators for present stage.