民間參與公共建設案營運階段績效評估制度建置

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 學位論文 > Item 987654321/33574

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题名:	民間參與公共建設案營運階段績效評估制度建置
其它题名:	The performance evaluation system setting for private participation in infrastructure project of operator stage
作者:	蕭惠瓊;Hsiao, Hui-chiung
贡献者:	淡江大學會計學系碩士在職專班林谷峻;Lin, Ku-jun
关键词:	動態平衡計分卡;績效評估;民間參與公共建設;Dynamic Balance Scorecard;Performance Measurement;Private Sector's Participation in Infrastructure
日期:	2006
上传时间:	2010-01-11 04:18:04 (UTC+8)
摘要:	民間參與公共建設是希望透過私部門效率的投入，使公部門能創造更高的施政績效，營運的成果除了彰顯私部門的營運績效外，更關係到公部門的施政績效。然不同單位、不同管理者角度，對績效之看法也不盡相同，因此，公私部門間需要建立一套客觀可行的績效衡量指標，除可適切的衡量民間參與公共建設的成效、協助私部門朝組織願景邁進、加強公部門的管理外，並可做為公私部門溝通的平台，有效的消除溝通與傳達上的問題。本研究以OT案例的個案機構為研究對象，以動態平衡計分卡理論為基礎，藉由文獻資料的蒐集、調查分析及公私部門之深度訪談等方式，篩選建立適切可衡量之相關指標，設計一套符合民間參與公共建設之民參案的績效評估機制，以改善個案機構之績效評估制度，據此提供政府發展民間參與公共建設之民參案，在民間實際營運後，績效項目及標準評估制度之具體參考建議。透過訪談分析，本研究所建構的四個主要評量構面中，學習與成長構面在衡量員工滿意度，資訊系統投資，人力資本-招募與訓練；內部流程構面在衡量技術技能，人力資本-經驗累積與創新技能；顧客構面以口碑，行銷效果與實際觀展人數三個大項衡量；財務構面則是衡量營業淨利與現金流量兩大指標。這些構面下的指標除了可再細分為更小的衡量指標項目外，更能環環相扣，互顯因果，呈現研究對象之經營成果與體質，可提供資料作為發現問題，診斷體質與評量的基礎。 The Private Sector’s Participation in Infrastructure tried to use the efficiency operation of the private sectors to increase the public performance. Unfortunately, private and public sector mangers see performance from different point of view. Therefore, to build a fair performance evaluation index between the private and public sectors has several merits. It could judge the private sector’s operation performance from both the vision of private and public sector; not only increase the management of public sector; but also be the commutation platform for private and the public sector to eliminate the commutation problems. In this thesis, an Operation-Transfer (OT) case is used as a study object. Based on the concept of “Dynamic Balanced Scorecard”, literature review, and interviews with private and public sector managers, an advanced performance measurement system is established. It could improve the performance measurement system of the private sector. And provide the concrete comment of performance evaluation of the private sector to the public sector. The four major evaluation perspectives are as follows: first, employee satisfaction, investment in information system and human capital-recruitment and training are measured in learning and growth perspective. Second, technical skill, human capital-experience accumulation and innovation skill are measured in internal process perspective. Third, word of mouth, marketing effectiveness and actual museum visitor number are measured by customer perspective. Finally, net income and cash flow are measured by financial perspective. These major indexes can be divided into more detail indexes with the explanation of the relationship between their causes and results. And demonstrate the internal operation and the operation result of the target case. The information is useful for business to locate and diagnose problems after the performance evaluation.
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