政府主計部門策略績效指標建構之研究

Abstract

本研究以政府主計部門為研究樣本，旨在建立個案機構策略績效評估指標，並針對建立之各構面衡量指標進行重要性程度分析，以作為其他政府部門建立策略績效評估指標之參考。研究中援引平衡計分卡之理論架構，使個案機關單位內部得以充分討論，並輔以專家訪談及相關問卷分析等過程，最後完成個案機關平衡計分卡構面及績效評估指標之建構，實證結果歸納如下： 一、完成個案機關平衡計分卡構面訂定架構： 本研究將財務構面轉化為效率及效能面的表現，並進一步合併為績效構面，充分顯示公務部門效率及效能提昇之重要性。 二、完成個案機關策略績效衡量指標： 經過篩選作業後，績效構面衡量指標計有21個；顧客構面衡量指標計有5個；內部流程構面衡量指標計有5個，而學習與成長構面衡量指標計有6個。 三、衡量指標重要性分析： 「策略績效指標」重要程度認知分析，顯示個案機關工作同仁普遍認為所列示之衡量指標均具重要性，可作為個案機關推動之基礎。 四、不同屬性認知差異分析： 綜合「性別」、「職務別」等六種不同屬性認知之變異數分析發現，並未產生差異現象，研判係因個案機關在指標選取作業上，已融合單位特性及工作任務，並透過專家訪談及開放性問卷徵詢修訂意見，觀念上已趨一致。

This research is focused on establishing evaluating indicators to monitor institutional strategy performance by using the governmental accounting branch as its research sample. In addition, it analyzes the effectiveness posed by these indicators from the multi-faceted perspectives in order to serve as references for other governmental agencies to evaluate their respective performance. As quoted in this research, the Balanced Scorecard will facilitate the internal discussion within the research sample. Furthermore, by adding interviews and analyzing questionnaires, this research concludes the setup of a specific Balanced Scorecard and a set of performance evaluating indicators, and the results are summarized as follows: I. Conclusion of the Process to Setup Balanced Scorecard In this part, the focus is placed upon the effectiveness rendered from financial perspective, and further upon the performance in order to reveal the importance of overall enhancement of effectiveness and performance in governmental agencies. II. Establishment of a Set of Evaluating Indicators to Monitor Institutional Strategy Performance: After selection, the research has established 21 performance evaluating indicators, 5 customer-satisfaction evaluating indicators, 5 internal process evaluating indicators, and 6 learning curve evaluating indicators. III. Importance Analysis of Indicators: The purpose of the analysis of “Strategy Performance Indicators” is to reveal the importance of various indicators that will be widely accepted by employees so as to promote the application of these indicators in the research sample. IV. Analysis on Difference of Diverse Categories After analyzing different and anomaly perimeters of 6 categories, such as “gender,” “profession,” etc, the research discovers that there is no anomaly status in the analysis. It is predicted that the process of setting up indicators has incorporated the characters and contents of the research sample, as well as providing interviews and reviewing questionnaires, and thus the discrepancies in this regard have been evened.