有云：「他山之石，可以攻錯。」從西方國家經驗可知，政府績效評估對於提昇行政效率、節省行政成本發揮了極其重要的作用，成為政府改革最重要的工具。法務部為發揮政風單位功能，提昇整體政風工作績效，遂推動實施「政風機構績效評比要點」，該績效評比，如從正面角度，固可激勵單位及人員士氣，提昇組織績效，然亦可能因政風單位「分散設置，集中管理」之特殊屬性而帶來若干的負面影響。 我國政風單位在貪瀆預防與肅貪工作上係以「預防重於查處」為主要工作原則之一。一方面，貪瀆犯罪本身具隱性特質，而政風單位亦因本身組織功能與角色定位欠缺明確，以致於在過於抽象的法定職掌下，某些績效甚難單純以量化數據展現實質工作成效，從績效評比呈現數字以觀，雖然洋洋洒洒，極為亮眼，但數字背後績效好壞，則甚難論斷，頗為吊詭。另方面，政風人員在機關工作績效往往須視機關首長臉色及業務單位配合與否，一旦爆發社會矚目重大政風案件，更備受輿論、民意機關及社會大眾質疑，甚至政風人員本身亦有諸多眥言與批評，顯示評比制度本身的確存在討論與改進空間，實值得深入檢討釐清。 本研究係透過對臺北市政府政風人員進行個案實證研究，期盼瞭解該評比制度推動以來，政風人員對「制度設計合理性、公平性」、「提昇組織績效與激勵士氣等回饋功能」、「主觀上有何評價或感受認知程度」以及「實施成效」的看法，經由資料整合、統計分析、闡釋與推論之後，希冀提出切合實際問題與符合事實需要之具體發現與建議，使理論與實務能相互結合運用，作為主管機關法務部改進是項評比制度之參考。 本研究經由前面之研究結果，計有以下之研究發現： 一、在制度設計方面 （一）推動績效評估依據過於薄弱，有待提高法源位階。 （二）角色定位多元，推動工作力有未逮。 （三）所在機關環境特性不一，欲求一體適用有其困難。 （四）組織願景、策略績效目標與衡量指標的連結程度仍待加強。 （五）評估方法與工具未因時因地制宜，造成績效衡量與管理上困難。 （六）評比內容未適度簡化，無法撙節人力資源做妥適運用。 （七）獎懲設計不足，難以落實重獎重懲目的，制度推動受人質疑。 二、在實務運作方面 （一）績效評估不易，難達公平要求。 （二）訓練宣導不足，難以爭取內外部顧客認同。 （三）未落實執行績效衡量指標，有流於形式或官樣文章之虞。 （四）欠缺彈性，未放寬並授與各政風單位自訂指標項目或選擇指標項目。 （五）評估結果僅與考績連結，未擴及職務陞遷及生涯發展訓練。 （六）評比制度淪於形式，應研議重新設計一個可行制度。 本研究根據以上之研究發現，提出建議如下： 一、在制度之變革方面 （一）定量評估及質化評估宜同時兼顧。 （二）加強評比制度之宣導訓練，促使各層級政風單位環環相扣。 （三）建立客觀評估機制，並結合多元評估方式，強化評比公平性。 （四）業務項目及內容應進一步整合及簡化，策略目標與績效衡量指標之訂定應配合機關任務。 （五）考評制度之落實，須與激勵制度配合，獎勵方式則可彈性運用。 二、在回饋之功能方面 （一）落實所有政風人員之參與。 （二）主管勤加溝通並傳達正面樂觀訊息。 （三）建立管理者與被管理者之共識，發揮引導功能，促使組織與個人目標趨向一致。 （四）納入員工訓練學習內容或知識管理 / There is a saying “The stones of those hills may be used to polish gems”, meaning that another's good quality or suggestion whereby one can remedy one's own defects. The experience of western countries tells us that the performance appraisal in government organizations has exerted a substantial effect on promoting administration efficiency and reducing administrative expenditure so that it has become the significant tool of the government in many needed reforms. In order to effectively perform the function of the department of civil service ethics and to achieve a higher degree of work efficiency, the Ministry of Justice has launched to enforce the Organization Achievements Comparison and Appraisal Main Points of the Government Employee Ethics Units. The implementation of the performance appraisal can undoubtedly encourage the morale of the units and their employees and further promote the efficiency of the organization while it may bring some of the negative effects due to the distinctive characteristics of dispersed establishment and centralized management of the department of civil service ethics. “Prevention is prior to investigation and punishment” is one of the major working principles of the department of civil service ethics in Taiwan in implementing corruption prevention and eliminating corruption. On the one hand, as a result of a recessive trait of the corrupt offense and an unclear and indefinite organizational function and role orientation, the department of civil service ethics running under no concrete specifications for its duties is really unable to create efficiency simply depending on quantitative data in some ways. The performance appraisal may be basically made according to the data presented, but it cannot be directly interpreted as an ideal data presentation equaling a good work performance. On the other hand, the work performance of government ethics officials is primarily subject to the preference of their superiors and the cooperation of the business unit. Aside from the above-mentioned, when a serious corruption affair is uncovered, the public opinion, a doubt from advocacy groups and mass society, and colleagues’ criticism will also influence the performance appraisal of the alleged government ethics officials. This shows that there is a needed improvement in the appraisal system, and it is necessary to have an in-depth review and discussion. This paper is to engage in an empirical study on the government ethics officials serving in Taipei City Government for the purpose of understanding their opinions towards “Rational and equitable system design”, “Feedback function helping promote organization efficiency and encouraging its morale”, “Cognition degree for subjective judgment or perception” and “Enforcement effectiveness” when the appraisal system was launched in expectation of making concrete proposals through data integration, statistics and analysis, and empirically grounded explanation and conclusion that not only can hit the nail on the head and meet the need but also can realize a theoretical and practical combination and application to serve as reference of the Ministry of Justice while they are engaging in an improvement program of the appraisal system. The findings of this study are elaborated below: 1. System Design 1) It is necessary to upgrade the hierarchy of law so that there is a more persuadable foundation to support the development of performance appraisal. 2) The orientation of a diverse role has resulted in failure to make an all-out effort in promotion work. 3) It is difficult to apply one standardized system to different types of government organizations and environments. 4) There is a needed improvement in the connection among organizational perspective, strategical efficiency target and measurement index. 5) A rigid appraisal method and tool has resulted in the difficulties of performance measurement and management. 6) The simplified appraisal contents are needed to achieve the streamlining human resources. 7) A doubt for developing the system while an inadequate design of rewards and punishments is hindering it from being carried out. 2. Practical Operation 1) To conduct the performance appraisal is not an easy thing and to make it fair is harder. 2) Inadequate training and propagation made it difficult for winning interior and exterior customers’ recognition. 3) Without exactly fulfilling the performance measurement index, the work of the performance appraisal turns out to be a mere formality. 4) A lack of flexibility to relax of restriction for authorizing the units of civil service ethics to set or select their individual index items. 5) The appraisal results can be connected with the merit system only, not extending to position promotion and career development and training. 6) To avoid the current appraisal system from turning out to be a mere formality, it is necessary to discuss how to design a new and feasible system instead of it. The following suggestions are set forth according to the findings stated above. 1. System Reform 1) Quantitative evaluation and qualitative evaluation should be simultaneously considered. 2) To strengthen the propagation and training of the appraisal system for the purpose of establishing a close link between all levels of the units of civil service ethics. 3) To establish an objective appraisal mechanism that combines diverse evaluation methods and puts emphasis on the fairness of reasonable appraisals. 4) To integrate and simplify business items and contents, and to draw up strategic targets and performance measurement index that correspond with organizational tasks. 5) A practicable performance appraisal system should be carried out in conjunction with the incentive system in a flexible application of rewards. 2. Feedback Function 1) To achieve a real participation of all government ethics officials. 2) There is a frequent and fluent communication between supervisor and subordinate to convey positive and optimistic information. 3) To establish a common consensus between supervisor and employee to bring the organizational and individual goals to become identical. 4) The employee training and learning contents or knowledge management should be subsumed.