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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,
    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
    保」、「控制與學習」、「執行與建議」、「預備作業」五項構面,36 項
    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
    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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