本研究進一步規劃出更具操作性、鑑別性與完整性之績效考核表，以做為組織未來衡量之依據。並獲得以下成效：(1)重新檢視對組織而言最迫切需要改善之問題；(2)指標項目係依組織策略目標發展而成，並用以衡量目標內容，使指標與策略目標有更緊密之結合；(3)藉由從上到下的目標推展，使「指標－單位－人員」間的關聯更加密切；(4)各指標項目的評量均加入較明確之衡量標準或依據，使評分方式更具一致性及參考性。(5)強化資訊的時效性與利用率，以提供組織初期決策支援的基本運作概念。 For organizations to be effective, to create values and achieve visions and missions, it is important that they use and implement strategies wisely. The key to evaluating how effective the organizations are lies in performance assessment. Unfortunately, many organizations which carry out performance assessment fail to reach the desirable results either because they didn’t fully understand what they’d like to benefit from the policy or because their goals and criteria were vaguely defined. The system of performance assessment, therefore, ends up being formulaic and of little value.
This study is intended to examine certain CPA firms and find out their problems in performance assessment. Some of the findings are as follows: (1) The criteria for performance assessment are subjective rather than objective (2) The assessment indicators fail to match their strategies (3) Some assessment indicators do not reflect the needs of the organizations (4) Their systems fail to motivate employees to learn (5) The systems fail to make full use of the existing information.
To improve the aforementioned problems, this study uses balanced scorecard as the framework to re-examine those CPA firms and their needs so as to enhance their performance assessment systems for the creation of maximal benefits for the organizations.
This study further proposes a performance assessment method for the organizations to achieve the following objectives in the future: (1) Re-examine the areas where the organizations need to improve on the most (2) Base the assessment criteria on the organizations’ strategies and goals, thus establishing a close link between the two (3) Make sure the implementation goes from top to bottom, or from criteria through organizations down to employees (4) Enhance the credibility of the assessment by clearly define the criteria (5) Employ up-to-date information for the initial decision-making process.
