臺灣社會福利績效考核中的悖理

Abstract

社會福利績效考核乃是因應我國一般性補助款制度改革而建立，考核之目標兼有公平及效率兩大價值。然而績效評估容易發生績效悖理的現象，使考核無法反映組織真實表現並達成考核目標。本研究聚焦於社會福利績效考核制度對地方政府社會福利制度規劃的實質影響，並假設客觀考核等第高、民眾主觀評價佳的地方政府，資源投入更符合民眾需求；藉由觀察社會福利施政主客觀評價出現落差的地方政府，瞭解考核在地方政府社會福利制度中的角色、與地方社會福利政策是否存在衝突，以及對地方社會福利資源分配效率的影響。 透過目的性取樣進行深度訪談後，研究發現考核在社會福利政策中扮演監督者、引導者的角色。有關考核制度與地方社會福利制度規劃的衝突，反映在指標設計階段與實際執行考核兩處，首先於指標設計階段，多數地方政府認為意見未受到重視和採納；而在實際執行階段，考核制度造成了資源的虛擲與無效率，且創新項目未受地方政府青睞。而考核的懲罰性質，亦帶來社會福利補助款分配的惡性循環，大大影響地方政府的社會福利資源分配效率。研究亦發現府際間的認知差異，相較於地方政府的重視，從中央政府觀點反而認為考核制度對地方政府資源的影響並不大，此外也發現離島縣市在考核上具特殊性，無法等一齊觀。研究建議未來應重新檢討社會福利績效考核之定位，並加強考核的輔導功能。

The Social Welfare Performance Measurement (SWPM) in Taiwan was established during the general grant reform in the 1990s. The aim was to maintain equity and efficiency in the society. However, performance measurement sometimes leads to performance paradox, making it harder for the measurement (1) to reveal the real performance of the organisation and (2) achieve the goal of performance measurement. This thesis focuses on the impact of SWPM to local government’s welfare system. Assuming local governments with better performance scores and satisfaction rates are more likely to allocation resource which meets people’s need. Through in-depth interviews, this research aims to understand the gap between subjective and objective evaluation of local government. Figuring out the relations between SWPM and local government: What’s the role of SWPM in local context? Are there any conflicts between SWPM and local government? What’s the impact of SWPM has on resource allocation? Findings show that the SWPM act as leader and supervisor to local government welfare system. Conflicts usually happen at the indicator design stage and the measurement implementation stage. Local government feels that their opinions are not taken seriously at the indicator design stage. At the measurement implementation stage, resource waste, inefficient implementation and unfavourable innovative indicators all fuelled conflicts. As for the impact of SWPM, the penalty function of the measurement leads to a vicious circle of resource allocation. This research suggests that SWPM needs to be reviewed and strengthen the function of policy guidance.