Repository logo
  • English
  • 中文
Log In
Have you forgotten your password?
  1. Home
  2. College of Management / 管理學院
  3. Accounting / 會計學系
  4. 平衡計分卡用於政府非營業特種基金績效衡量指標之研究
 
  • Details

平衡計分卡用於政府非營業特種基金績效衡量指標之研究

Date Issued
2005
Date
2005
Author(s)
郭俐君
DOI
zh-TW
URI
http://ntur.lib.ntu.edu.tw//handle/246246/61651
Abstract
Balanced Scorecard has been widely used in private sectors in the past few years, and recently it is emphasized in public sectors in the United States, Canada, and the United Kingdom. In order to improve the government performance, Taiwan government tends to implement Balanced Scorecard on public sectors, including some administration organizations, non-profit funds, and government-owned business. This thesis is based on a case study of six non-profit funds, and the main issues addressed are: 1.Do the supervisory agencies and the funds clearly understand their customers? 2.Do the supervisory agencies and the funds have different opinions about the importance of all performance measurements? 3.Do the supervisory agencies and the funds have different opinions about the likelihood to achieve the goals of all performance measurements? And when the funds set their goals, do they consider the likelihood to achieve the goals? 4.Do the performance measurements influence the funds’ time arrangement? The results show that the funds clearly understand their customers through the supervisory agencies’ effective guidance. The supervisory agencies and the funds have different opinions about the importance of performance measurements, especially in customer and internal process perspectives. The supervisory agencies put more emphasis on internal process perspective while the funds focus on customer perspective, and both don’t pay much attention to learning and growth perspective. Non-profit funds can set perfect Balanced Scorecards through top-down and button-up methods, and they need to emphasize the importance of leading indicators. The supervisory agencies and the funds do not have different opinions about the likelihood to achieve the goals of the performance measurements, no matter what perspective they are in. But the funds tend to consider the likelihood to achieve the goals when they set their goals, especially in financial perspective. The supervisory agencies can effectively reduce slack by providing information about co-workers or increasing funds’ organizational commitment and job involvement. The supervisory agencies and the funds do not have different opinions about the performance measurements’ influence on funds’ time arrangement, no matter what perspective the performance measurements are in.
Subjects
平衡計分卡
政府
非營業特種基金
績效衡量指標
Balanced Scorecard
Government
Non-Profit Fund
Performance Measurements
Type
other

臺大位居世界頂尖大學之列,為永久珍藏及向國際展現本校豐碩的研究成果及學術能量,圖書館整合機構典藏(NTUR)與學術庫(AH)不同功能平台,成為臺大學術典藏NTU scholars。期能整合研究能量、促進交流合作、保存學術產出、推廣研究成果。

To permanently archive and promote researcher profiles and scholarly works, Library integrates the services of “NTU Repository” with “Academic Hub” to form NTU Scholars.

總館學科館員 (Main Library)
醫學圖書館學科館員 (Medical Library)
社會科學院辜振甫紀念圖書館學科館員 (Social Sciences Library)

開放取用是從使用者角度提升資訊取用性的社會運動,應用在學術研究上是透過將研究著作公開供使用者自由取閱,以促進學術傳播及因應期刊訂購費用逐年攀升。同時可加速研究發展、提升研究影響力,NTU Scholars即為本校的開放取用典藏(OA Archive)平台。(點選深入了解OA)

  • 請確認所上傳的全文是原創的內容,若該文件包含部分內容的版權非匯入者所有,或由第三方贊助與合作完成,請確認該版權所有者及第三方同意提供此授權。
    Please represent that the submission is your original work, and that you have the right to grant the rights to upload.
  • 若欲上傳已出版的全文電子檔,可使用Open policy finder網站查詢,以確認出版單位之版權政策。
    Please use Open policy finder to find a summary of permissions that are normally given as part of each publisher's copyright transfer agreement.
  • 網站簡介 (Quickstart Guide)
  • 使用手冊 (Instruction Manual)
  • 線上預約服務 (Booking Service)
  • 方案一:臺灣大學計算機中心帳號登入
    (With C&INC Email Account)
  • 方案二:ORCID帳號登入 (With ORCID)
  • 方案一:定期更新ORCID者,以ID匯入 (Search for identifier (ORCID))
  • 方案二:自行建檔 (Default mode Submission)
  • 方案三:學科館員協助匯入 (Email worklist to subject librarians)

Built with DSpace-CRIS software - Extension maintained and optimized by 4Science