會計師之簽證功能在經濟發達的社會中，扮演著一個極為重要的角色，會計師事務所 服務品質之良窳，對委托人及委托人以外之第三者（包括投資人、政府、債權人等） 的財務利益影響至為深遠。惟近年來會計師因疏於職守而被提起控訴之情事屢有所聞 ，外界對會計專業之風評日差，會計專業為挽回日漸下跌之聲譽, 遂提出「以提高服 務品質為鵠的，以實施事務所評鑑為方針」之自律運動，以期執業素質符合專業水準 ，重建社會對會計專業之信心。 本論文共計六章，凡一冊, 約六萬餘言，主要內容可分為下列兩大部分： （一）就個別事務所而言: 充研究各事務所之品質控制為重心，討論一個組織完善之 事務所，為確保其各項業務均遵守專業準則，所應實施之各項品質控制政策及程序、 各別差異性、有關之專業準則、及實施時應注意之事項等。 （二）就會計專業整體而言：以研究美國會計師公會（AICPA ）所實施之「同業評鑑 」計劃（Peer Review Program ）為主，除討論其由來、沿革及管理方法外，並詳加 說明遵行試驗之實施步驟、報告準則、及事務所品質控制之評估方法，以供國內有關 單位，在實施稅簽評鑑、財簽評鑑時之參考。

本研究之目的在於探討：（1）管理才能測驗與360度回饋之有效性，以及360度回饋之遞增效度；（2）以管理才能測驗及360度回饋為基礎之「個人—工作契合」對學習反應（受訓滿意、受訓壓力）及學習成效（受訓表現、學科測驗、實務驗收、部隊見習、總成績）的預測效果。 本研究樣本為接受短期軍官養成教育之義務役預官，共358人進行管理才能測驗評量，其中實習幹部41人接受360度回饋之評量。研究結果顯示：（1）管理才能測驗能預測受訓滿意、受訓壓力、受訓表現及實務驗收等效標，而360度回饋能預測受訓表現、學科測驗、實務驗收、部隊見習、總成績等效標；（2）控制管理才能測驗的效果後，360度回饋對於學科測驗、實務驗收、部隊見習、總成績等學習成效效標具有遞增預測效度（△R2=.14~.23）；（3）管理才能測驗之差距契合|D|測驗對受訓滿意、受訓壓力、受訓表現、實務驗收及總成績等具有預測力，而相關契合Q測驗對受訓表現、部隊見習等具有預測力。然而，無論是差距契合|D|測驗或相關契合Q測驗，均未能比管理才能測驗具有更高的預測力；（4）360度回饋之差距契合|D|360對受訓表現、學科測驗、實務驗收、部隊見習及總成績等具有預測力，而相關契合Q360則對任何效標均不具預測力，且不論是差距契合|D|360或相關契合Q360，均未能比為360度回饋具有更高的預測力；（5）差距契合|D|測驗對受訓滿意、受訓表現等效標的預測力高於相關契合Q測驗；差距契合|D|360對總成績的預測力高於相關契合Q360。 最後，研究者並進一步提出本研究之限制、後續研究方向，以及實務應用之建議，以提供軍事及企業組織加以參考運用。

近二十年來台灣經濟發展快速，國民生活所得提高，使得生活水平不斷上升，消費意識跟著抬頭，新公共管理學派「顧客導向」蔚為風潮，並同時強調價值的調和與課責的概念，因此「評鑑」是決定績效或品質的有效方法。而有鑑於過去殯葬市場資訊封閉，民眾（消費者）在資訊不完全、不對稱的情形，無從得知殯葬禮儀服務業者的優缺點、服務項目與收費、申訴管道等，復以民眾對於喪葬儀式與服務品質亦有所新要求，政府應如何實施殯葬評鑑以提供民眾資訊，加強業者的企業倫理與社會責任，己刻不容緩。 本文旨對台北市政府自民國89年實施殯葬禮儀服務業評鑑之情形做一探討，以質性研究及文獻分析對不同規模葬儀業者、評鑑承辦人員及殯葬消費者等360度績效評估方法進行訪談，以期了解葬儀業者是否依評鑑的要求進而提高其人員素質及服務品質；另民眾對殯葬消費方式的選擇是否會受評鑑結果的影響，以及對殯葬服務之滿意度，這些就成為目前政府與民眾所關注的重要議題，也是本文探討的核心焦點。 本研究發現：一、殯葬禮儀服務業者與殯葬消費者均對辦理殯葬評鑑表示接受或肯定；二、殯葬評鑑的確會提升葬儀業者的人員素質及服務品質；三、殯葬評鑑宣導不足；四、殯葬評鑑未達獎優懲劣效果。再依研究發現提出七項建議：：一、針對業者規模「量身訂做」評鑑評分表；二、評鑑委員的配置需以不同領域之專家學者同組；三、評鑑獎項多元化；四、提供多元管道，加強宣導殯葬評鑑的資訊；五、殯葬消費價格及項目公開化；六、合理對殯葬業者獎優懲劣；七、加強對業者及民眾之教育。 目前國內生死意識抬頭、且生死教育正在起步，惟國內外均無殯葬評鑑之相關研究，期望本研究之濫觴，促使政府及民眾對殯葬評鑑之重視。 / The living standard has risen dramatically together with its consumers’ rights consciousness due to the rapid economic growth and the raising income in recent twenty years in Taiwan. In addition, the customer orientation of new public management has become a tendency and the reconciliation of its value and the concept of accountability are highly valued at the same time. Therefore, it is an effective way to decide the result or the quality by the evaluation. In view of the information of funeral markets is closed in the past and customers cannot know the advantage, disadvantage, service, charge and grievance system of morticians under the situation with incomplete information. Moreover, customers have new demand for the funeral ceremonies and the quality of services. Hence, the government should implement the funeral evaluation immediately in order to provide more information to customers and reinforce the business ethics as well as social responsibility of undertakers. The research aims at exploring the situation of implementing the funeral service evaluation of Taipei city government since 1990. This paper researched qualitatively and analyzed the literature by interviewing different scale of undertakers, people who are responsible for the evaluation and customers with multi-source assessment model in order to understand if morticians enhance their quality and services according to the demand of the evaluation. On the other hand, whether the evaluation’s results influence customers’ choice of a particular funeral service provider and their satisfactoriness become the important issues which the government and the public concern a lot at present. Furthermore, they are also the main focuses that this paper discusses about. It is found that both morticians and customers show their acceptance or approval of the funeral service evaluation. In addition, the funeral service evaluation indeed raises the quality and services of undertakers. Next, the education of the funeral service evaluation is not enough. Last, the funeral service evaluation does not achieve its effect of rewarding and punishing. Furthermore, seven suggestions are presented according to the research. First, make appropriate evaluation form in accordance with the scale of morticians. Second, the arrangement of evaluation committee members should be composed of scholars and experts in different fields. Third, the evaluation reward can be diversified. Fourth, provide various ways to reinforce the instruction of the funeral service evaluation information. Fifth, the prices and details of funeral services should come into the open. Sixth, reward the good and punish the bad undertakers reasonably. Finally, reinforce the education of morticians and the public. The public pay more attention to the consciousness of life and death at present and the education of life and death is beginning but there is no related research about the funeral service evaluation in Taiwan or abroad. The researcher hopes the source of this study will promote the government and the public value the funeral service evaluation.

「教學及評量改進班」是台北市政府教育局現階段對國小教育改革嘗試的一部份。以除去影響教師教學品質的環境因素為起點，希望教師能在小班制教學的環境下，積極發展教師專業自主權，使教學生動、評量多元，並透過鼓勵家長參與學校教育，使學生發揮潛能、快樂自主的學習。研究者自民國八十三年底起，參與這個實驗班，從參與之中和相關人員建立關係、觀察、記錄、訪談中累積豐富的質化資料，並從中逐漸釐清研究問題、建構出本研究之概念分析架構。最後以問卷調查法蒐集實證資料，以驗證各項假設。 　　在實證調查部份，所使用之研究工具有三，分別是研究者根據實驗精神及實際實施狀況，編成「台北市國民小學試辦教學改進班實施調查問卷」，由教師填寫；在學生學習表現方面，挑選學生喜愛學習、主動學習、自我悅納、生活快樂、人際和諧及自制自律為指標，編成「國民小學學生學校生活經驗問卷」，此外，鑑於教評班為自願參加性質，故亦調查學生家庭背景資料以進行統計控制。研究樣本則以除一年級以外之所有試辦「教學及評量改進班」班級為對象。使用t考驗、變異數分析、共變數分析、典型相關分析、皮爾森相關分析及逐步回歸等方法，探討教評班學生和普通班學生之差異、影響教師進行教學改進之相關因素，以及各項教育改革措施和學生表現間的關係。 　　本研究之結果發現：教評班學生比普通班學生更喜愛學習、更主動學習、更能夠自我悅納，在人際間更感到和諧融洽，而在生活快樂感受及學生自制自律的程度上則沒有顯著差異。在教師方面，不同性別及不同教育背景的教師身上，教師的教學生動活潑及評量多元程度並沒有顯著差異，但教師的接班動機、教學年資及相關配合措施則對教師教學有正面影響。影響學生表現因素方面，學生背景變項雖有差異，但並不是造成學生表現差異之主要原因。此外，教師教學歷程因素及教學相關因素對學生表現亦有影響，但關係並不強，無法提供合理解釋力。 　　最後，研究者針對先前長期觀察及實證分析結果，綜合提出解釋。並於文末提出數項政策建議。

模糊理論開始於 1960 年代中期,關於這方面的研究與發展均已獲得相當不錯的成果.其中尤以在群落分析應用上的專題研究更是廣泛.Bezdek 提出的模糊分類演算法,乃根據 Dunn 的C平均法所作的一改良方法.但仍有其缺點,例如,未考慮權重且以靜態資料為主. 有鑑於此,本研究對 Bezdek 之方法加以改進推廣,提出加權模糊分類法.對於評價因素為多變量時,應加入模糊權重的考量.此外更結合時間因素,使準則函數成為動態的模式,將傳統的模糊分類法由靜態資料轉為動態資料形式,以反映真實 的情況. / Research on the theory of fuzzy sets has been growing steadily since itsinception during the mid-1960s. The literature especially dealing with fuzzycluster analysis is quite extensive. But the research on FCM still has somedisadvantages. For instance, the

有鑑於證券商走向大型化、業務多樣且複雜化，同時面臨激烈之競爭環境，台灣證券交易所及證券櫃檯買賣中心乃開始研議建置綜合評等機制以利未來對證券商之監管，現行對證券商之評等主要有資本適足率、證券商整體經營風險預警制度、風險管理評鑑、及例行查核對內部稽核作業評分等四項。主管機關目前係依個別項目作為證券商業務准駁和經營業務限額之控管(例如：證券商買賣倍數採用資本適足率和整體經營風險之評等、辦理有價證券借貸業務和證券業務借貸款項之核准採用資本適足率和例行查核對內部稽核作業評分、財富管理業務之核准採用資本適足率、資本適足新制度下選擇權部位市場風險約當金額採行敏感性分析（delta-plus）法之核准採用風險管理評鑑…等等)，然而，因不同之業務採用不同之評等項目與標準，項目過於繁雜且不一致。因此，本文之研究目的為建置適合我國採用之證券商整體綜合評等模式。 本文考量我國現行對證券商之差異化管理，並參考國際與我國金融監理機構之差異化管理之文獻後，提出一個整體之綜合評等機制，建議可比照美國堪模斯(CAMELS)綜合評等模式機制，將我國現行對證券商評等之「資本適足率」、「證券商整體經營風險預警制度」、「風險管理評鑑」、及「例行查核對內部稽核作業評分」等項目，同時納入考量以建立整體性之綜合評等機制，以進行分級管理，並作為對新業務申請、新營業據點申請、檢查頻率高低、證券商負責人或從業人員處分等之參考。

本研究旨在瞭解國民小學教師專業發展評鑑與教師專業成長關係之研究，目的在了解國民小學教師專業發展評鑑與教師專業成長之現況、內涵，並利用線性模式探討影響模式。首先，進行廣泛地文獻搜及與探討，厚實研究之理論基礎與研究結構；其次，將編制專家效度問卷寄送給7位相關領域之專家學者，進行問卷內容修訂。接著，以分層隨機抽樣方式從台北市、新北市、桃園市、基隆市四縣市抽取500位國民小學教師抽取作為問卷調查對象，回收情形為390份問卷，有效問卷384份，問卷有效率為78%，並利用統計套裝軟體分析兩變項現況與影響關係，本研究發現如下: 一、國民小學教師專業發展評鑑與教師專業成長關係之內涵與現況 （一）國民小學教師專業發展評鑑包括六個向度，包括「教師專業發展評鑑目的」、「教師專業發展評鑑規準和工具」、「教師專業發展評鑑方式」、「教師專業發展評鑑資料蒐集」、「教師專業發展評鑑結果應用」、「教師專業發展評鑑相關配套措施」，整體得分情形為高程度，以「教師專業發展評鑑目的」得分最高。 （二）國民小學教師專業成長包括四個向度，包括「課程設計與教學」、「班級經營與輔導」、「研究發展與進修」、「敬業精神與態度」，整體得分情形為高程度、其中以「課程設計與教學」的得分最得分最高。 二、不同背景變項在國民小學教師參加在職進修課程與教師效能關係之差異情形 （一）不同背景變項在國民小學教師專業發展評鑑的得分方面：研究發現除了性別、學歷、學校規模未達顯著，在年齡、服務年資、現任職務、是否參與教師專業發展評鑑達顯著差異。 （二）不同背景變項在教師專業成長的得分方面：研究發現除了性別、學歷、學校規模未達顯著，在年齡、服務年資、現任職務、是否參與教師專業發展評鑑達顯著差異。 三、國民小學教師專業發展評鑑各向度與教師專業成長之影響情形 國民小學教師專業發展評鑑之分向度對國民小學教師專業成長皆具有顯著影響力，各向度之影響情形如下：在教師專業發展評鑑目的向度中以「提升教師教學品質」最有影響；在教師專業發展評鑑規準和工具向度中以「評鑑指標重點的說明具體清晰」最有影響；在教師專業發展評鑑方式向度中以「成立校內評鑑小組評鑑的方式」最有影響；在教師專業發展評鑑資料蒐集向度中以「透過檔案製作與評量」最有影響；在專業發展評鑑結果應用向度中以「協助受評教師規劃專業成長計畫」最有影響；在教育發展評鑑相關配套措施向度中以「發展教師專業成長支持系統」最有影響。 四、國民小學教師專業發展評鑑與教師專業成長整體之影響情形 上游潛在變項「國民小學教師專業發展評鑑」對下游潛在變項「國民小學教師專業成長」具有顯著影響力，其中以「教師專業發展評鑑結果應用」對「教師專業成長」影響力最為顯著。 最後，依據研究結果與研究發現進行討論並提出建議，俾提供為國民小學教師、教育行政機關與後續研究為參考。 / The study aims to explore the elementary school teacher evaluation for professional and the current of teachers’ professional growth. Thus, this study represents an attempt to understand the relationship between elementary school teachers’ attitudes toward teacher professional development evaluation and teachers’ professional growth. The main purposes of the study are as follows: 1. To understand teachers’ attitudes toward teacher professional development evaluation. 2. To appreciate the current of teachers’ professional growth. 3. To explore the relationship between teacher professional development evaluation and teachers’ professional growth. Mainly, this study proceeds with literature analysis, and interview. The subjects were Keelung City, Taipei City, the New Taipei City, and Taoyuan City was involved and not involved in evaluation of teacher professional development. Descriptive statistics containing percentages, mean and standard deviation as well as t-test, one-way ANOVA and Structural Equation Models were also used to show the results. Based on the findings of this study, some conclusions and suggestions are provided for Education Administration Authority, elementary schools, teachers and future research. The findings of the study are summarized as follows: 1. Elementary school teachers with elder and seniority of employee background had better attitude of teacher evaluation for professional and teacher professional growth. 2. Duties of teacher and administrative and subject teacher background had better attitude of teacher evaluation for professional and teacher professional growth. 3. Participate in the teacher evaluation for professional had better attitude of teacher evaluation for professional and teacher professional growth. 4. Teacher evaluation for professional for teachersof all dimensions of fit index is good.

本研究旨在建構一套適用當前教育環境的「國民小學學校效能評鑑指標與權重體系」，以作為未來有效評鑑國民小學辦學績效的基礎。 研究者透過推薦程序，選定教育學者、教育行政人員、小學校長及小學教師等合計138名為參與評定專家，以進行指標可用性及相對權重分配之調查及訪談，並應用卡方考驗、階層分析程序法(AHP) 等進行考驗分析，最後建構完成「國民小學學校效能評鑑指標與權重體系」。研究結果顯示： 一、「國民小學學校效能評鑑指標與權重體系」中，一級指標包含了「教育輸入」、「教育歷程」與「教育產出」。其相對權重分配，「教育輸入」指標為26％，「教育歷程」指標為41％，「教育產出」指標則為33％。 二、一級指標中之教育輸入指標，下轄「發展目標與計畫」、「經費與教學設備」、「教師能力素質」與「學校環境品質」等四個二級指標。其相對權重分配，依序為20％、17％、43％與20％，其下並分別下轄數個三級評鑑指標。 三、一級指標中之教育歷程指標，下轄「校長領導作為」、「學校行政管理」、「學校組織氣氛」與「教師教學品質」等四個二級指標。其相對權重分配，依序為23％、12％、23％與42％，其下並分別下轄三到四個三級評鑑指標。 四、一級指標中之教育產出指標，下轄「發展目標與計畫達成」、「學生成就表現」、「教師專業成長」與「學校社區聲望」等四個二級指標，其相對權重分配，依序為24％、34％、28％與14％，其下並分別下轄二到四個三級評鑑指標。 五、三級評鑑指標項下，並建構有評估細目指標，惟並無相對權重之設計，以符合實務應用時客觀具體與因地制宜之平衡需求。 此外，本研究也針對「學校效能評鑑模式」、「評鑑指標的有效選擇」與「相對權重的理想建構」等進行分析討論。文末並針對實務應用與未來之研究方向等提出具體之建議。 / The purpose of this study aims to establish the evaluation indicators and the weight system of school effectiveness in elementary education. Total of 138 experts were recommended to help developing the evaluation indicators. The subjects consisting of educators, administrators, principals, teachers in elementary schools are implemented with questionnaires and interviews. The main work of these experts was to judge the availability of indicators and the ratio of weights. The results are analyzed by Chi-square test and Analytic Hierarchy　Process（AHP）. The conclusion manifests as follows: 1) the first-order indicators in the weight system for elementary school effectiveness include educational input, educational process, and educational output. The weight for each inidicator is 26%, 41% and 33% respectively. The second-order inidicators and their weights are stated as follows: a.) the "educational input" comprises four second-order indicators: developing goals and planning (20％), expenditure and equipment（17％）, teachers' competence（43％） and environmental quality（20％）. There are three third-order indicators under these second-order indicators. b.) the "educational process" encompasses four second-order indicators: principal's leadership（23％）, administration and management（12％）, school climate (23％) and teaching quality (42%). Each of these indicators contains three or four third-order indicators. c.) the "educational output" contains of four second-order indicators: the developing and achieving goals（24％）, students' performance（34％）, teachers' professional development（28％）, and school's reputation in community (14％). Each of these indicators also contains 2 to 4 third-order indicators. 2.) the reason for the fourth-order indicators not given any weight is to keep the flexibility of this system in various education settings. Besides, this study also discusses the evaluation model of school effectiveness, the effective choice of indicators and the ideal construct of indicator weight. At the end of the study also proposes some concrete suggestions for practice and further study.

臺灣公民團體監督立法院的行動並不罕見，早在1989年就有公民團體發起立委評鑑的活動，然而學界未曾對此做過系統性的研究。2007年公督盟正式成立後，自第七屆起，公督盟每會期結束後定期公布立委評鑑，引發民眾與不少朝野立委的重視，但也引起名列待觀察名單立委的反彈。本文有兩個層次的研究問題，首先，公督盟究竟如何做評鑑以及他們怎麼看立委評鑑這件事，本文除了分析公督盟的檔案資料外，也深度訪談其成員。公督盟做評鑑的目的希望為選民篩選出好立委，淘汰劣立委，也希望透過監督推動立法院更加透明開放。公督盟實際上在評鑑過程相當嚴謹，卻一直受到國民黨立委的抵制。然而，解決資源有限與強化質化評鑑是公督盟未來急迫的目標。 　　其次，什麼樣特質的立委較為關心立委評鑑？立委又是如何去看立委評鑑？為了解答本研究問題，本文使用質化的深入訪談以及量化的調查研究兩者混合的方法進行分析。在質化分析上，作者發現：國民黨立委普遍對公督盟持有敵意，民進黨立委則較為友善；此外，立委不分藍綠對評鑑指標過於量化表示不滿；同時，個人形象以及連任考量是影響立委關心評鑑的主因，因為選舉時可以加以宣傳政績；不過，立委評鑑看似使許多立委對立法問政較為積極認真，但不少立委卻是以做業績方式應付評鑑，諸如增加提案量、質詢次數以及高出席率等。而在量化分析上，統計模型顯示，區域立委、民進黨籍、重視立法問政、高教育程度以及女性的立委較為關心評鑑；而民進黨籍立委以及女性立委則較積極提供評鑑資料給公督盟；最後，立委關心評鑑的程度與其評鑑成績表現有正相關關係。總結來說，這些發現均說明了公督盟對立委的問政行為多少產生影響力，後續效應值得學界繼續追蹤研究。 / The NGO’s activities of supervision on the Legislative Yuan is not rare in Taiwan. As early as 1989, there were campaigns called “legislator-evaluation (hereafter ‘LE’)” held by a few NGOs. However, there are scarce systematic researches on it. In 2007, many NGOs allied into an alliance called “Citizen Congress Watch, CCW”. Since the 7th term, the reports of LE were regularly published by CCW after the end of each session. The reports of LE not only attracted the public and the legislators’ attentions, but also received serious criticism from legislators listed on the ‘watch-list’. This thesis has two levels of research questions: First level question is how the CCW conducts and treats the LE. I analyzed the archives and interviewed with the members of CCW to understand how and why they conducted the LE. The purposes of CCW are not only to filter out excellent legislators and to eliminate infamous legislators through LE for the electorate, but also to promote the transformation of Legislative Yuan to more transparency by supervision. Actually, the process of LE is rigorous, but the CCW still confronts the KMT legislators’ boycotts. However, under the situation of limited resource, it’s CCW’s urgent problem to solve and to reinforce the qualitative indicators. 　The second level questions intend to discern the characteristics of legislators more concerned about the LE, and how the legislators regard the LE. I combined the methods of in-depth interview and survey on legislators and their assistants. From the in-depth interview, I have several findings: First, because of suspicion on the CCW’s stand towards to the DPP, the KMT legislators are hostile to the CCW; in contrast, the DPP legislators are friendly to it. However, both the KMT and the DPP legislators are unsatisfied with the ways of conducting LE because it overly weights on quantitative indicators. In addition, the reasons legislators care about the LE is mainly due to their values on personal image and re-election considerations. Last, it seems that legislators had become more actively participating in the legislative process because of the LE. Actually many legislators purposefully cope with it by “upping grades”—the number of proposals, interrogations, and the attendance rates were magnified or boasted by the legislators. Also, my hypothses are verified. From the statistic model, it shows that district legislators, the DPP legislators, those who emphasize on legislative affairs rather than constituency service, and the females, are more concerned about the LE. Besides, the DPP and the female legislators are more willing to offer documents for LE to the CCW. In addition, there is a positive relationship between the degrees of legislators’ concern and their grades of LE. In conclusion, these findings imply that the CCW has more or less influence on legislators’ legislative behaviors. It worths conducting follow-up studies in the future.

本研究旨在建立高級中等學校校務基金績效評鑑系統， 並以「模糊德菲法」蒐集政策利害關係人意見，共建立5項構面29項指標。 本研究結論如下： 一、本研究共建立五大構面， 以構面權重高低排序分別為： 「財務收支及財產管理績效」（21.28%）、 「基金運用、預算編製及執行績效」（20.52%）、 「學校經營目標及經營計畫」（19.72%）、 「基金管理及學校組織運作」（19.51%）、 「學習品質及滿意度」（18.96%）。 二、依照各構面內指標權重高低，依序如下： （一）「財務收支及財產管理績效」構面內最重要者為「教學研究及訓輔費 用占業務成本與費用比率」。 （二）「基金運用、預算編製及執行績效」構面內最重要者為「建立預算編 製與執行作業程序」。 （三）「學校經營目標及經營計畫」構面內最重要者為「學校校務發展定位 與特色」。 （四）「基金管理及學校組織運作」構面內最重要者為「內部審核執行成效」。 （五）「學習品質及滿意度」構面內最重要者為「建立歷年校務基金報表公 開專區」。 最後，依據研究結論分別給予教育主管機關、學校以及後續研究相關建議。 / The purpose of this study is to establish a system about the performance evaluation indicators for the school funds of high schools in Taiwan. By using the fuzzy delphi method with opinions of stakeholder, the study consists of 5 dimensions and 29 indicators in total. According to priority of 5 dimensions, the conclusions are as follows： 1.“performance of financial receipts, expenditures and property management”(accounts for 21.28%) 2.“performance of funds, budget planning and execute”(accounts for 20.52%) 3.“performance of school management goal and planning ”(accounts for 19.72%) 4.“performance of fund management and school organization operation ”(accounts for 19.51%) 5.“performance of learning quality and satisfaction degree”(accounts for 18.96%) According to priority of intra-dimension indicators ,the conclusions are as follows： 1.In the dimension “performance of financial receipts, expenditures and property management”, the indicator “the ratio for teaching, research ,discipline and counseling cost to operation cost ” accounts for the most part. 2.In the dimension “performance of funds, budget planning and execute”, the indicator “establishing standard of procedure for budget planning and execute” accounts for the most part. 3.In the dimension“performance of school management goal and planning ”, the indicator “status and feature for school development” accounts for the most part. 4.In the dimension “performance of fund management and school organization operation ”, the indicator “performance of internal auditing” accounts for the most part. 5.In the dimension“performance of learning quality and satisfaction degree”, the indicator “establishing school-fund statements website over the years” accounts for the most part. According the conclusions, some suggestions had been proposed: 1. suggestions for ministry of education 2. suggestions for school administrators 3. suggestions for further study