績效管理在環保團體的應用初探：以台灣環境資訊協會為例

Abstract

本研究以台灣環境資訊協會為個案，在2004年7月至2006年6月間，採用參與觀察、訪談、行動研究等質性研究方法為基礎，並輔以相關文獻資料，收集台灣環境資訊協會的組織運作模式資料，探索績效評量在環保團體的應用。研究發現台灣環境資訊協會有工作室型態的屬性，由秘書長總攬會務，以每日發行傳播的環境電子報，與舉辦相關活動，來實踐環境資訊透明共享的理念。協會的財務除會費與捐獻外，係藉由承接計畫專案來取得。為強化組織效能，本研究與該會合作採用平衡計分卡，擬定協會的策略方向，並於編輯部試推行工作紀錄表，作為未來全體施行績效管理的實驗。結果顯示，編輯群對於流程的控管、規劃更加重視；表格化整理讓執行績效更為清楚、清晰化；建立起獎勵、懲罰的基準，帶動了團隊的工作士氣。在組織方面，本研究也協助該會重新檢視會計制度，提高協會對外的透明度；建立專案管理制度和成本分析，加強決策管理的分析。對工作氣氛較為輕鬆與制度較具彈性的環境資訊協會而言，如何於平常工作中落實績效管理，且不加重工作負擔，需要長時間的觀察與舖陳。

The goal of this research is to investigate the application of performance management on environmental organizations. It is based on the materials researchers collected by participation observation and interviews in the Taiwan Environmental Information Association from July, 2004 to June, 2006, and relevant literatures and documents for the history, organization and operation of it. It shows that the operation of this association more like a workshop or a small company, which is managed by its secretary general. The main activity of this association is to publish a web-based daily environment newspaper, and to be engaged in relevant activities in order to distribute and share environmental information. Projects sponsored by the government and other sectors consist of the major part of the finance of the association in addition to the weak contribution by the membership fee and donation. Thus, in order to promote organizational management effectiveness, this research adopts the Balanced Scorecard approach and works with its secretariat to see what can be done for its organizational strategy. A pioneer study was initiated in the editorial section of this association. The result shows that this study has helped re-examine the accounting system and improved the accountability and established the project management system which can contribute to make better analysis for policy-making. While the editors pay more attention to the process management and planning, developing work sheets lightens the performance of works, it has formed a base for evaluation and encouraged the editors to devote to their works. This study has also built up a system for project management and benefit analysis of this association. Finally, this study suggests that it will need more time to observe and evaluate how to apply performance management on this association which has more loose work environment and flexible system without extra work burden.