中文摘要 二十世紀末，世界主要經濟發展國皆面臨「雙重困境」（Catch -22），即政府財政危機日益惡化，但民眾需求卻日益高漲，因此各國政府莫不致力於政府再造工程，希望以「師法企業」來改善政府績效，其策略如民營化等，但以上單以追求經濟效率為基礎之改革策略，並無法真正解決政府失靈所引發之缺口，自1990年以來，隨著公民意識抬頭，各國民間之非營利組織日益蓬勃發展，形成政府部門、私人企業以外以公益為優先之「第三部門」，因此近來「師法企業」之重點逐漸轉向第三部門建立協力關係。 管理學者Peter F. Drucker曾指出，政府必須面對一個事實：政府的確不能做、也不擅長做社會或社區工作，從九二一地震及近來各種天災觀之，目前台灣已有不少第三部門組織能發揮極大救災之效率，為解決政府財政困窘及執行力之不足，政府逐漸轉向尋求社區志願性組織之協助，因此，如何善用這股資源將是政府目前最重要之議題。 故本研究以寺廟輔導之使命為興辦公益慈善及社會教化事業為主軸，採用James B.Whittaker 所著平衡計分卡應用於美國聯邦政府（Balanced Scorecard In The Federal Government）等相關文獻為研究途徑來分析目前臺北縣寺廟輔導相關問題，藉由平衡計分卡四大構面（寺廟服務對象、寺廟財務、寺廟內部程序、寺廟創新服務作為）來定出策略目標、指標及衡量標準，使寺廟主管機關（臺北縣政府）能將策略轉化為實際執行面，在有限資源之環境下，將日常之寺廟輔導業務能結合導引寺廟積極興辦公益慈善及社會化事業，以造福更多人群。 綜上，經以深度訪談訪問臺北縣政府宗教禮俗課同仁、鄉鎮市公所業務承辦人及學者專家後，彙整及分析資料，以建構臺北縣寺廟輔導平衡計分卡，研究結論得出：（1）寺廟服務對象構面：配合縣府政策興辦公益慈善事業程度、配合縣府政策興辦社會教化事業程度。（2）寺廟財務構面：收支決算報告之金額是否正確、是否有不合乎寺廟目的之處分財產情事、全年捐助興辦公益慈善事業金額佔其全年收入之比率、全年捐助興辦公益慈善事業金額佔其歷年累積結餘之比率。（3）寺廟內部程序構面：信徒大會（董監事會）是否依組織章程規定召開、負責人是否依組織章程規定改選、組織章程是否明定應興辦公益慈善及社會教化事業（4）寺廟創新服務構面：增辦公益慈善及社會教化事業項目之程度、資訊科技運用情形、結合其他寺廟辦理之程度、結合其他社會團體及慈善團體辦理程度、參與外界社會福利服務研習活動之程度、等十四個衡量指標。 研究建議為：（1）應將目前寺廟輔導業務之任務定位在輔導寺廟 往公益慈善及社會教化事業之興辦上。（2）強化寺廟輔導業務以公益 為核心價值。（3）大法官釋字第五七三號解釋對未來有關寺廟之財務 及內部程序構面勢必會造成重大變革，因應此種變革本研究之各指標 將會隨之修正。（4）由於寺廟相關問題複雜，平衡計分卡大部分皆以 衡量績效為目的，所謂之「績效」並不能完全運用至寺廟本身，因其 宗教淨化人心部分無法完全以此法來計分進而評估其績效，因此，本 計分卡之計分資料應先供縣府內部資料參考，不適宜公佈，以免引起 不必要反彈，且目前興辦公益事業無強制性，政府僅站在輔導立場鼓 勵各寺廟踴躍興辦；本平衡計分卡能清楚整體寺廟輔導之方向，相關 平衡計分卡實際執行時，仍應參考受評估之各寺廟之意見，如中央對 地方政府執行社會福利績效方式，採用每年與受考核之社福單位協商 各個指標及其權重，因此，本計分卡因限於研究時間及能力不足，無 法涵蓋到訪談各寺廟部分，因此為求能在執行時能順利推展，有待充 分與寺廟溝通，定期檢討計分卡各指標及權重有無須要修正之處，同 時機關主管應明瞭整個平衡計分卡實施之必要性及大力支持，始能順 利完成。（5）應建立臺北縣宗教輔導資訊系統以整合目前體寺廟輔導 業務跳脫傳統書面作業，以加強介紹各寺廟地理位置、沿革、宗教活 動等多元化角度，結合宗教、教育及觀光等多重功能，來增加各寺廟 團體與縣府相互溝通機會，凝聚向心力，並積極導向寺廟輔導方向為 注重公益慈善及社會教化事業之興辦，以發揮寺廟之功能，造福更多 人群。 / Toward the end of the 20th century major developed countries around the world were caught up in a Catch-22 situation, namely, governments were faced with worsening financial crisis while the demands of the people continued to pile up. As a result, these governments began to engage in government reconstruction projects, in hopes that they could learn something from the corporate world to improve administrative performances. Major strategies include privatization of government agencies. But reform strategies based on single pursuit of economic efficiency cannot really bridge the gaps left open by administrative malfunction. Since 1990 awareness of citizenship has begun to receive widespread attention. All over the world non-profit organizations began to stem up and prosper. In addition to government agencies and private enterprises, these organizations form “The Third Department” in which public welfares take precedence over other concerns. Recently the focus of “learning from private enterprises” began to be fastened on establishing collaborations with the Third Department. Business administration scholar Peter F. Drucker has pointed out that the government needs to realize one thing: The government is neither able nor equipped with the expertise to handle social or community works. Observation of the aftermath of 921 Earthquake and other natural disasters reveals that at present there have been quite a few Third-Department organizations capable of providing effective emergency relief to make up for the government’s financial deficit and inability to implement public projects. The government has begun to seek the assistance of volunteer organizations from the community. How to make effective use of these new resources has become one of the most important issues the government needs to address. This study is based on an attempt to provide assistance for religious temples and help them take part in philanthropic activities and social education undertakings. It employs documentations, including James B. Whittaker’s Balanced Scorecard In the Federal Government, to analyze issues pertinent to the assistance Taipei County Government provides for religious temples. Through the 4 major perspectives of the Balanced Scorecard (temple’s service targets, temple’s finances, temple’s internal procedures and temple’s innovative services) it formulates strategic goals, indicators and evaluation standards, so the governing agency (Taipei County Government) of religious temples will be able to turn strategies into implementation steps, so with limited resources it will be able to incorporate new tasks into the assistance it provides for religious temples and help them assume active roles in public welfares and social works to bring happiness to more people. The researcher conducted in-depth interviews with employees of Taipei County Government Religions and Customs Division and responsible staffs of township/city administrations. The researcher also conducted focus interviews with scholars and experts. Interview data have been compiled and analyzed for establishing the Balanced Scorecard for Taipei County Government’s Religious Temple Assistance Policy. Research conclusions include: (1) Temple’s Service Targets Perspective: Extent of participation in philanthropic activities and social education undertakings in conjunction with the policy of the county government. (2) Temple’s Finances Perspective: Whether the amount of the income/expenditure of the final accounting is correct. Whether property disposal is not in compliance with the purpose of the religious temple. Annual donation to public welfare undertakings as a percentage of the total annual income. Annual donation to public welfare undertakings as a percentage of the accumulated balance over the years. (3) Temple’s Internal Procedures Perspective: Whether believers’ meetings and board meetings are convened in accordance with the provisions set forth in the organization charter. Whether the persons-in-charge are reelected in accordance with the organization charter. Whether provisions of the organization charter require participation in philanthropic activities and social education undertakings. (4) Temple’s Innovative Services Perspective: Extent to which new participations in philanthropic activities and social education undertakings are added. Extent to which information technologies are utilized. Extent to which other religious temples are incorporated in the efforts. Extent to which other social or philanthropic groups are incorporated in the efforts. Extent of participation in social welfare workshops sponsored by other entities. All together there are 14 indicators. This study proposes the following recommendations: (1) Current assistance provided for religious temples should be positioned at helping them take part in philanthropic activities and social education undertakings. (2) The fact that the core value of assistance provided for religious temples is public welfare should be highlighted. (3) Decision #573 of the Supreme Court will significantly impact the finances and internal procedures of religious temples. Various indicators of this study will be modified to respond to this impact. (4) Temple-related issues are very complicate. The main purpose of the Balanced Scorecard is for performance evaluation. But the so-called performance does not fully reflect the function of a religious temple, because we cannot utilize the Balanced Scorecard to grade how a religion has purified believers’ hearts. So the scoring data of this Balanced Scorecard should be classified as internal data of the county government. They are not to be disclosed to the general public. The action may give rise to unnecessary disputes. Also, at present participation in public welfare activities is required by law. The government’s role is to encourage participation in this area. This Balanced Scorecard can help clarify the overall direction of the assistance provided for religious temples. When the Balanced Scorecard is employed for evaluation, comments of the religious temple audited should be taken into account. Take the way the central government evaluates location government’s performance in social welfare policy implementation for example. Each year the central government will negotiate with the social welfare agency audited to determine the indicators and their weighted values. Limited by time and personal ability, the researcher was unable to conduct interviews with the religious temples. For smooth implementation, we need to fully communicate with the religious temples and periodically review the Balanced Scorecard to see if the indicators and their weighted values need modification. Governing agency’s understanding and support of the Balanced Scorecard is required in order for the evaluation to be successfully completed. (5) We need to establish Taipei County Religious Assistance Information System to incorporate current businesses of religious assistance. We need to go beyond traditional paperwork to better introduce the location, history and religious activities of all religious temples. We need to incorporate religious, educational and tourism functions to enhance communication opportunities between religious organizations and the county government, to build a sense of belonging, and to guide religious temples toward participation in philanthropic activities and social education undertakings in order to give full play to the role of a religious temple and bring blessings to more people.