組織績效衡量長久以來便是學者關注的議題，特別是在擁有公權力的政府組織中；而如何透過績效衡量制度的輔助，使組織得以有效使用人力資源，並引導其朝向組織使命、策略目標邁進，即成為策略性績效衡量制度的核心課題。
本研究以針對國立中正文化中心之個案研究為主體，分析其組織特性後，首先探討現行績效衡量制度所遭遇之問題；次而以平衡計分卡概念設計其策略目標及績效衡量指標；最後則透過問卷調查檢測組織內不同部門別、身份別成員對各績效指標重要性程度認知是否有差異，並據以提出對整體制度設計之建議。
研究結果顯示，個案組織現有績效衡量制度，係散見於各項法令規定，其主要目的仍為消極地符合規定，無法有效激勵員工達成組織願景與目標。故建議個案組織可依平衡計分卡策略地圖之概念，按組織之使命、策略，建構出包含財務性及非財務性（含顧客、內部流程、學習成長等三項構面）之策略目標及績效指標，並透過績效責任劃分、貢獻度評比分別與組室、個人績效衡量制度相連結。此外，根據問卷結果分析發現，員工服務單位的不同及所屬身份別的不同的確會影響對於績效重要性的認知，且後勤單位及公務人員對組織績效與策略之重視不足將會造成組織與個人目標不一致（goal incongruence）之反功能現象，亟待改善。 / Performance measurement has been an important topic in academic research, particularly in the study of governmental organizations with which ultimate authority over public resources lies. How to achieve a more efficient use of resources and guide the organization towards its goals and vision has become one of the main subjects within the discussion of performance measurement.
This research was based on a case study of the National CKS Culture Center, with a focus on the subject’s unique characteristics. First we examine the problems the organization encountered under the current performance measurement program. Then, a complete setting of new strategic goals and performance measurement indicators based on the balanced scorecard approach was proposed. The third part of this study reported the results of a survey, in which members of the subject organization from different departments and positions were asked to rate the significance of various performance indicators. Suggestions on the overall performance measurement system of National CKS Culture Center were presented at the end.
Our findings showed that the current performance measurement system was simply a combination of rules extracted from various legislations, and the organization goal for most employees was to passively follow these regulations. We suggested that the organization should follow the strategy map approach, and set performance measurement indicators according to the organization’s mission and strategy. Both financial and non-financial indicators (consisting of different perspectives such as customer, internal process and learning & growth)should be incorporated into the system, including the measurement of department and personal performance. The survey also revealed that the difference in department and position strongly effected how an employee viewed the importance of different performance measurement indicators. The lack of interest and saliency on these measurements from the supporting personnel and civil servants would result in goal incongruence between the organization and individuals, which would cause negative impact on the organization as a whole.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0090353031 |
| Creators | 羅煜翔 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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