當今績效評估已成為非營利組織中的核心管理議題。實施績效評估的首要之務就是訂定績效指標，藉由績效評估，非營利組織可以改善或提昇組織的績效或表現。本研究旨在建構教育基金會之績效指標，並瞭解實務工作者對績效指標建構與衡量的看法，期能提供教育基金會與相關主管機關之參考。 本研究以全國性教育基金會為研究對象，採文獻分析、專家效度、及問卷調查進行。首先，透過「教育事務財團法人績效指標建構調查表」整合專家意見，建構五大績效指標構面及28項績效指標；其次，訂定「教育基金會績效指標問卷調查表」，針對教育部評鑑績優及獲頒社會教育有功團體表揚的基金會進行調查。共計152份問卷，回收有效問卷計108份。 本研究經統計結果分析，發現基金會最重視組織的財務管理、服務品質及組織管理等構面，較不重視政府互動與網絡關係的構面；對基金投資之效率與效果（3,000萬元以上）、專兼職人員之職務發展與進修管道、與公益團體聯繫程度、政府政策受基金會影響之程度，以及依政府政策發展組織各項工作之程度等5項指標也最不被看重。另不同性別、職稱與非營利組織服務年資的填答者，以及教育基金會設立年限或類別之不同，對績效指標的重視程度無顯著差異，惟41歲以上填答者對組織管理的重視程度高於30歲（含）以下；基金規模在3,000萬（含）以下之基金會在網絡關係上之重視程度也比基金規模5,000萬至1億元間的基金會為高。 綜合有關發現，提出下列結論： 一、內部管理績效指標的重視程度高於外部影響指標，顯示非營利組織治理的重要性，以及財務管理是非營利組織募款責信之基礎，然仍不宜忽略組織的人力資源與組織的外部資源。 二、「中小型」基金會重視網絡關係，中壯年也比年輕人重視組織管理。 三、績效評估有其必要與重要性，惟應針對組織特性找到適當的指標，並讓受評對象充分知悉評估模式。 綜合上述結論，並提出下列幾項建議： 一、教育基金會方面： （一）為基金會永續發展，需重視管理觀念與管理方法。 （二）瞭解組織使命，擬訂具體策略與創新服務內容。 （三）加強人才培育，充分運用志工人力資源。 （四）擴大策略聯盟，加強資源連結，提昇組織績效。 二、相關主管機關方面： （一）設計質量並容具特色之績效指標，引領教育基金會績效之提昇。 （二）辦理業務研習、觀摩，以利專業知能提昇與經驗交流。 （三）提供友善網路環境，建立共同作業平臺，便利相關人員參考運用。 （四）表揚表現績優單位，擴大社會學習效果。 / Performance evaluation has become the core management issues in the non-profit organizations recently. It’s necessary to set the performance indicators before implement the performance evaluation. Furthermore, the non-profit organizations can improve or enhance their performance through the evaluation. This research is aimed to construct the performance indicators for educational foundations and to collect the opinions of indicators constructing and evaluating from the foundation workers. All the results will be shared to the educational foundations and related official authorities. The target of this research is the national educational foundations and will be performed by document analysis, expert validity, and questionnaire survey. First, to integrate expert advices through "The survey form to construct performance indicators of the educational foundations" and to set five dimensions of performance indicators and 28 performance indicators. Second, to collect the opinions from the foundations which assessed to be excellent or received award from Ministry of Education through "Questionnaire to survey performance indicators of the educational foundations". The total amount of questionnaires are 152 and 108 are considered as effective among them. By the statistical analysis, it appeared that foundations pay more attentions on the financial management, service quality, and organization management but less on the reaction and connection with government and foundations. In addition, the performance indicators of the efficiency and effectiveness of fund investments (30 million), the duty development and training or study of full-time and part-time staffs, contact with other public interest groups, government policy by foundation impact, and development organization's work in accordance with government policy are not taken seriously. Besides, on the emphasis of performance indicators, there is no obvious diversity between people fill in answering with different gender, professional title, and service period or foundations with different founding year or classification. But people fills in answering over age 41 take more seriously on the organization’s management than people under 30(inclusive). The foundations with fund size less than 30 million pay more attentions on the relationships than the one which fund size over 50 million to 100 million. To integrate the discovery, some conclusions are made as following: 1.The performance indicator of the internal management is taken more seriously than the external effect that underlined the importance of management in non-profit organization. It also means that financial management is the base of fundraising and accountability, but the human resources and external resources should not be ignored. 2.Foundations with small and medium size pay more attention to the relationship. The mature persons emphasized the importance of organization management than young persons. 3.It is necessary and important to perform performance evaluation. However, the appropriate indicators should be found for organization character and the way of evaluation must be explained clearly to the persons whom are taken evaluation. By the above conclusions, some recommendations are made as following: 1.Regarding educational foundations: (1)For the sustainable development, the foundations should put more emphasis on the concepts and strategies of management. (2)To correspond with the missions of the organization, foundations should develop strategies and innovative services. (3)To reinforce personnel training and to manipulate volunteers completely. (4)To expand the strategic alliance, reinforce links of resources, and to enhance organizational performance. 2.Regarding government authorities: (1)Designing the distinctive performance indicators with quality and quantity to enhance the performance of educational foundations. (2)Handling seminars or observations to increase professional knowledge and experience. (3)Providing a friendly network environment, establishing a common platform as reference for the related personnel. (4)Praising excellent units to expand the effectiveness of social learning.