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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/64052
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/64052


    Title: 公共工程預算執行之策略性績效衡量指標之研究--平衡計分卡之應用
    Other Titles: A Study on the Strategic Performance Evaluation Measures for the Execution of Public Construction Budgets-An Application of the Balanced Scorecard
    Authors: 劉正田;林維珩;袁玉珠
    Liu, Jenten;Lin, Wei-heng;Yuan, Yuh-Ju
    Contributors: 會計系
    Keywords: 公共工程;平衡計分卡;策略目標;績效衡量
    Public construction;Balanced scorecard;Strategic targets;Performance measures
    Date: 2002
    Issue Date: 2014-02-20 10:05:08 (UTC+8)
    Abstract: 公共工程是促進國家經濟繁榮及提升人民生活品質不可或缺之一環,
    如何建立有效的工程績效評估作業方式,加強預算、工期及品質的控制,發
    揮管考功能,圓滿達成工程計畫目標,乃是政府面臨之重要課題。本文以平
    衡計分卡之觀點,透過蒐集相關文獻與專家訪談,初擬公共工程預算執行之
    14 項策略目標與42 項績效衡量指標,經由問卷研究及因素分析,建構公共
    工程之策略具體行動化的整合性管理架構,共萃取「預算經費」、「品質安
    保」、「控制與學習」、「執行與建議」、「預備作業」五項構面,36 項
    策略績效指標。本文並針對各個構面及績效指標作變異數分析,發現如下:
    公共工程考核人員較重視「預算經費」構面指標,執行人員較重視「品質安
    保」、「控制與學習」及「預備作業」構面指標,年資較淺人員較重視「控
    制與學習」構面指標。本研究可供政府部門連結策略目標與績效指標,以及
    訂定獎懲制度之參考,有助於提昇公共工程之執行成效。
    Public construction is a major momentum to continued economic
    growth, and improves living standard of people. In order to improve the effective
    control on cost, schedule and quality, a more effective way for performance
    evaluation of public construction is indispensable. This study aims at the
    development of strategic performance measures used in the performance
    evaluation of public construction by adapting the system of balanced scorecard.
    From literature and interviews with experts, we initially develop 14 strategic
    targets and 42 measures for our questionnaire. The rating of these measures by
    people in charge of the related activities was analyzed by factor analysis. The
    result classifies 36 selected measures into five categories, namely, budget,
    construction quality and environment protection, control and learning, execution
    and suggestion, preparation, for use in evaluating public construction performance.
    Results from analysis of variance are summarized as follows: Those who
    evaluate public construction pay relatively more attention to budget factor.
    Those who execute public construction pay relatively more attention to
    construction quality administration and environment protection, execution and
    suggestion, and preparation. Those who are less experienced pay relatively more
    attention to control and learning. The findings of this study suggest one way to
    link the strategic targets and the performance and to reward accordingly by the
    government. Then effectiveness of public construction execution can be
    improved.
    Relation: 當代會計, 3(2), 149-181
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文

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