「沒有衡量，就無法進步」，績效管理已成為政府改革最核心的工作之一，績效經由客觀評量後，可以良性刺激更多的努力，以追求績效，規劃完善的績效管理制度，可以引爆組織潛藏的動力，落實組織的策略目標與遠景，但是設計不良的績效管理制度，亦可能成為組織的致命傷，把組織導向錯誤的策略方向。政府為達成一定之行政目的，設有不同性質之行政組織以推動政務，績效管理與績效評估亦應配合組織之特性而有所調整，依訴願法規定，各機關辦理訴願事件，應設訴願審議委員會，其具有準司法機關之特質，性質與一般行政機關不同，訴願機關的績效衡量指標應如何訂定，值得探討。 本研究以內政部為例，採用質性研究，藉由個案檢視與深度訪談，探討研究訴願機關績效評估的實施情形及評估指標的選定，並對訴願制度及訴願機關績效指標之設計提出建議，以期對內政部訂定訴願績效指標有所貢獻。 / 「Without measurement, there won’t be any possibilty of progress.」 Thus Performance Management has become a very core part of government reforms. By way of the subjective measurement, the performance can properly stimulate more efforts to look for a better performance. A well-planned Performance Management System can explode the potential power within the organization and accomplish its strategic target and vision. However, a Performance Measurement System with poor design can be fatal to the organization. It may lead the organization to a wrong strategic direction. In order to reach an administrative purpose, a government usually sets an official organization with various qualities to achieve its goals. Therefore, both Performance Management and Performance Evaluation should be adjusted to cope with the characteristics of different organizations. According to the law of appeals, every official department should set the Administrative Appeals Commission when it deals with any appeals case. Since the Administrative Appeals Commission has the feature as the Department of Justice, its quality differs from any other general administration. Thus it’s worthy to survey how to set the Performance Indicators and the Performance Measurement. With Qualitative Research Method, this research takes the Department of Home Affairs as an example. By using the methods of individual case examining and deeply interviewing, this research surveys how Administrative Appeals Commission carries out the Performance Evaluation and how it chooses its Evaluation Indicators. Moreover, besides providing some suggestions to the appeals system, this study proposes how to design the Performance Indicators for an appeals department. The research also hopes to have some dedication for the Department of Home Affairs to set its Appeals Performance Indicators.

績效評估為績效管理之核心功能，提供組織或個人之工作表現資訊，與進行改善和管理之回饋。本研究綜合各績效評估方法之需求，以設計績效評估資訊系統的應用框架，可作為實際進行應用系統開發之基礎。 / Performance measurement is the core function of performance management that provides the work information of individuals and organization to give feedback for improvement and management. This study examines the means of performance measurement to design an application framework, that can be the base to build a business performance measurement information system.

目前平衡計分卡為公認最具效力之管理工具，近年來在國內亦開始受到企業界之注意。本研究以國內一被動元件製造商做為研究對象，利用個案研究之方式，探討平衡計分卡制度導入初期之過程。 本研究將導入過程分為「導入前評估」、「實施計畫及進度規劃」、「策略形成」、「策略圖架構」、「衡量指標設計」、「行動方案規劃」等六大部分，再加上「推行過程所面臨之問題及解決之道」。簡而言之，本研究顯示企業如何利用平衡計分卡，有效整合其策略管理及績效評估系統，此研究結果俾作為個案公司及後續企業採用平衡計分卡時之參考。 / In recent years, balanced scorecard has become the most powerful management system. This thesis conducts a case study of an EMI components designer and manufacturer implementing the balanced scorecard. The steps of implementing the balanced scorecard include analyzing demand, planning project, forming strategy, instituting strategy map, designing KPI, and scheduling actions. Furthermore, the problems and difficulties encountered and suggestions related are proposed in this thesis as well. Shortly, it demonstrates how an organization can use balanced scorecard to integrate its strategic management and performance measurement system efficiently. The results and findings of this case study may be as the references to other companies for adopting the balanced scorecard.

台灣電力公司為國內唯一綜合電業公司，為經濟部所屬國營事業，從光復初期篳路藍縷，以至配合政府經建計畫擴充建設，及自八十年代起自由競爭時期，在台灣地區經濟發展過程中扮演極為重要角色。尤其面臨電業自由化與台電民營化的風潮下，經營績效管理的課題一直是政府、社會大眾與員工所關心的。 為強化目標體系並深化經營理念，台電公司於民國93年導入平衡計分卡精神，透過「提高財務績效」、「提高顧客滿意度」、「落實社會關懷與安全管理」並於95年11月將前述四個構面分別調整為「財務」、「顧客」、「內部流程」及「學習與成長」，以重新建構該公司目標體系。台電公司將目標體系區分為：公司總目標、系統目標、單位目標。鑑於該公司組織龐大，各單位性質與業務差異性極高，故目標體系以系統別為區分原則。本論文以「綜合企劃系統」所屬單位會計處為例，研究其各項目標體系指標及內容。 國營事業受法令及政策的束縛，有別於民營企業靈活變革彈性，本論文試就實務觀點分析國營事業引進平衡計分卡可能遭遇的問題，並針對台電公司實施目標體系過程所面臨問題提出建議，以提高該公司經營績效。 / Taiwan Power Company (TPC), which belongs to the Ministry of Economic Affairs, R.O.C., is the only state-owned electric utility in Taiwan. The company has played a very important role in the process of economic development in the country, including assisting many public constructions. In the wave of liberalization and privatization, the performance management of state-owned company is always a focus of concern by the government, public, and the employment. In order to enhance its performance, TPC started in 2004 to adopt the Balanced Scorecard concept, firstly through four perspectives: “improving financial performance”, “enhancing customers’ satisfactions”, “fulfilling social responsibility”, and “assuring the safety”. Later in 2006, the four perspectives were adjusted to “financial perspective”, “customer perspective”, “internal perspective”, and “learning and growth perspective”. At the same time, the frame of enterprise’s targets was also restructured, and divided into “the company’s target”, “the system’s target”, and “the departments’ target”. Due to TPC’s huge size and the obvious difference among departments, the system’s target is also important. This study takes as an example the Accounting Department, which is one unit of Planning System of TPC, to discuss the targets and contents. Bounded by legal and government policy, state-owned companies are lacking flexibility. We point out the problems the stated-owned companies may encounter when introducing the Balanced Scorecard. Furthermore, we provide suggestions for TPC to enhance its performance.

備兌型認購權證的發行者，會因為調整避險部位而產生損益，一旦避險不當，避險的損失甚至會侵蝕發行時的權利金收入。本研究分別針對避險帶避險法、Gamma避險法以及Minimax避險法三種避險策略作模擬。在績效評估方面，本文主要以風險值（VaR）衡量風險，以反映避險損失時的下方風險。為了與VaR指標作一比較，本文也將information ratio績效評估的方法納入，同時為了觀察避險誤差與交易成本的抵換關係，本文也以避險誤差與交易成本之總和作為一項績效評估的指標。本文發現： 1.在價平發行時，採用Gamma避險法的績效最高，最適的風險係數為1；在20%價外發行時，採用Minimax避險法的績效最高；40%價外發行時，採用Gamma避險法的績效最高，最適風險係數為1.5；20%價內發行時，採用避險帶避險法的績效最高，最適寬度為7%；40%價內發行時，也是避險帶避險法的績效最高，最適寬度為8%。 2.使用VaR衡量下方風險時，避險帶避險法主要適用於價內發行，Gamma避險法適用於深價外發行與價平發行，Minimax避險法適用於輕度價外發行。

隨著網際網路的普及，電子商務開始蓬勃發展，而企業對企業間的電子商務更是被認為在未來會成為電子商務中最主要的部份。供應鏈管理為企業對企業間電子商務的應用之一，供應鏈管理其主要目的在使整個供應環節運用整合性的作業方式以及和諧式的經營理念，提供一個低成本、高效率、高彈性、以及能快速回應的競爭優勢。由於電子商務的發展，可以幫助公司減少供應商的數目及協助企業夥伴，電子商務和供應鏈管理的整合也正在改變企業的內部作業以促進彼此合作，運用電子商務整合產業上中下游的供應鏈管理將成為企業競爭利器。 　本研究透過實證研究的方式，實際用問卷調查國內的資訊產業，觀察其電子商務應用與供應鏈管理績效間的相關性，希冀透過本研究來瞭解電子商務應用程度的多寡是否會影響供應鏈管理的績效，並進而對企業提出更具體的建議。 　本研究的兩個主要目的為：(1)探討電子商務應用與供應鏈管理績效間的關係，(2)探討企業特性是否會對電子商務應用與供應鏈管理績效間的關係造成影響。從研究結果顯示出，電子商務應用與供應鏈管理績效間有顯著的正相關，在企業特性方面，研究結果發現組織的型態不會影響電子商務應用與供應鏈績效間的關係，但組織的規模則會影響電子商務應用與供應鏈績效間的關係。 / Along with the widespread use of Internet, E-commerce starts to expand prosperously. Business-to-Business (B-to-B) E-commerce is considered the most important part in the future E-commerce, and Supply Chain Management (SCM) is one of the applications in B-to-B E-commerce. The main purpose of SCM is to offer a low-cost, efficient, quick and flexible competitive advantage by the united operational method and the harmonious management concept for the whole supply segments. Owing to the development of E-commerce, it can help the company reduce the number of the suppliers and form an alliance among the business partners, when integrating E-commerce and SCM. It also will change the internal operation of industry to improve mutual cooperation of industries and become a competitive weapon for the business by the unification of up, middle and down streams of SCM through E-commerce. 　This research is to investigate the relation between applications of E-commerce and performance of SCM through empirical study by the practical questionnaire of Taiwan's information industry. Through the research, we hope to understand the influence of applications of E-commerce to the performance of SCM and to offer concrete suggestions for business enterprises. 　There are two main purposes in this study. Firstly, we want to study the relation between applications of E-commerce and performance of SCM. Secondly, we want to find out if the characteristics of the business enterprise will influence this relation. From our study, we find out that applications of E-commerce and performance of SCM are heavily related. We also find out the type of the business organization will not influence the relation between applications of E-commerce and performance of SCM, but the scale of the business organization will.

現今的物件導向資料庫績效評估存在著許多的缺失。1.針對特定的應用領域，其測試工作量模型並無法代表使用者的需求。2.針對特定的資料模型，主要在衡量資料庫設計之技巧及效能。3.測試資料庫綱目變得複雜，測試運算變得繁多，使用者欲自行建立績效評估十分不容易。為了解決以上的問題，本研究擬使用物件導向系統分析的方法作為使用者建構工作量模型的工具，經過一、工作量需求分析階段。二、工作量規則描述階段。三、績效評估的測試階段。最後發展出一個用以測試物件導向資料庫的績效評估環境。由於測試之資料庫綱目與測試運算均是從使用者之需求著手，將使得測試之工作量對使用者而言，更具一致性、代表性與正確性，測試所得之數據與使用者更具相關性。另一方面，為了驗證所提出理論的可行性，我們發展了工作量模型產生器之雛型系統，使用者只須使用視覺化的圖形符號來編輯其工作量模型，系統即會產生工作量模型之規格描述，作為建構績效評估系統之進一步應用。在物件導向資料庫的應用範圍愈來愈廣泛、資料庫之資料量日益龐大的未來，以使用者需求為導向之績效評估將會是未來績效評估之發展方向。 / Existing object-oriented database benchmarks have the following drawbacks 1.They are designed to apply to specific domains, so the workload models of theirs are unable to fully represent user requirements 2.They are designed to apply to the specific data model, and their main intentions are to measure the techniques and therefore performance of database design. 3.As the database schemes are more complex and test operations are more myriad, it will be harder and harder for users intending to implement the benchmark according to the benchmark specification. In order to resolve the above problems, this thesis tries to model user's workload with system analysis methods. After 1.workload requirement analysis phase. 2.workload requirement specification phase 3.benchmark experiment phase, we will develop a benchmark application program used to benchmark the OODBMS. Because our benchmark database schemes and operations are derived from the user requirements, the workload will be more consistent, more representative and more accurate and the result will be more meaningful to users. In order to validate the theory we propose, we develop a prototype of the workload generator. After users have finished editing their workload model with visual graphic notations, the system will output workload specifications, which will be used in the later phase. As the application domain of OODBMS are more diverse and database are more huge, the trend of benchmarks is toward user requirement driven in the future.

針對現今大多數之訓練而言，評估的缺乏應可說是最普遍的缺失，訓練人員經常假定訓練方案有其價值而避免從事評估，或只著重受訓者對訓練之感受與經驗此種反應性評估，而對訓練內容本身並不加以檢視，原因即「訓練評估」的高困難度、冗長乏味及費時極長、有許多變項可能干擾評估的準確度、評估所得的結果也容易招致外在的批評或壓力、有時評估的結果也不一定使人信服．．．等，種種的困難均使得訓練人員傾向於訓練可以運作即可，而儘可能避免去從事此種吃力不討好的工作。雖然當前訓練評估存有不少的問題及阻礙，我仍嘗試以理論及實務觀點來對訓練評估問題作更進一步的探討，並以行政院人事行政局公務人員訓練班薦任人事人員為例來作進一步了解，期對訓練評估有更進一步研究並使評估問題能受訓練部門重視。

多年來公部門受到了雙重的拘束：一是，預算被刪減；二是，處在需提供更多更好的公共服務的壓力之下。通常，公部門在面對上述資源受限、責任要求愈來愈多的環境時，典型的作法就是精減人力及減少計畫。但這是否為解決困境的良方，仍有待研究。學者Osborne及Gaebler在「新政府運動」一書中，認為最好的解決途徑是尋求「更好的治理形態」，即政府應調整本身的體質、增進效能、滿足顧客，使機關能在最低成本下運作。在一片「再造政府」、「再生工程」及「組織精減」聲中，當今的企業體與公部門組織，已意識到只有提供高品質的產品與服務，才能化解組織的存續危機。而全面品質管理便是一條能幫助組織渡過危機的革命性管理途徑，它與傳統管理實務在管理哲學、管理原則、管理焦點、績效評量、確保品質手段、管理結構、及改進的堅持方面都大不相同。全面品質管理是一種管理哲學，它的主要觀念可摘要為四點：經由組織過程中不斷的改進而致力於品質、經由資訊分享與將決策授權到最低的可能層級，轉換組織文化以鼓勵員工投入與賦予員工活力、創造與維持供應者與顧客的關係、使用資料蒐集與統計理論評量績效中的變異。全面品質管理實施時，應有相關的配合措施：建立品質測量系統、使其能與預算及資源系統相結合、調整人力資源系統、注重員工之訓練與發展等。

薪俸制度的良窳，不僅影響優秀人才的延攬和保持，更與人員士氣和績效的提升有密切相關。因此，美國聯邦政府師法民營企業實施績效薪俸(Pay for Performance)制度之成效，於一九七八年文官改革法，針對一般俸表第十三至十五職等的管理人員與監督人員創設功績俸制度(MPS)，摒棄過去自動晉俸的調整薪俸方式，改依工作績效決定加薪數額，期能激勵人員士氣與績效，進而提昇組織生產力。 　　本論文旨在探討美國聯邦政府施行功績俸制度之情形，採取文獻分析法，首先檢視支持與反對功績俸制度的相關理論，其次針對美國聯邦政府實施功績俸制度之過程和內容，作一有系統的介紹，並綜理其施行結果，檢討其成敗關鍵，進而說明有效實施該制的要件。 　　本研究結果發現，功績俸制度和其後在一九八四年改革之績效管理與獎賞制度(PMRS)所強調的「依功論酬」概念頗佳，也得到員工的支持，但是大部分的實際研究均指出，兩制並未能達成改進組織生產力的目標。績效評估的困難與基金不足的問題，乃是影響制度成敗的兩大關鍵因素。值得一提的是，儘管一連串的功績俸計畫成效不佳，但是聯邦政府仍不願放棄該一理念，反而積極檢討將該制擴大的可能性。 　　最後，除了對功績俸制度提出改進建議外，並探討該制在我國政府機關的適用性問題，以及歸納政府機關施行績效薪俸制度之原則以供參考。