平衡计分卡在教育行政实务之应用-国家教育研究院.PDF

平衡計分卡在教育行政實務之應用　郭工賓 185 平衡計分卡在教育行政實務之應用 郭工賓* 摘　要 平衡計分卡主要在改變傳統僅以財務觀點評斷績效的作法，以 財務管理、顧客滿意、內部程序及學習與創新等多元面向衡量組織績 效，亦是一種策略管理與溝通的工具，自 1990 年代至今已廣泛應用 於各領域。本研究以桃園縣教育局藉由平衡計分卡進行績效評估過程 為例，以精釋研究法建構指標，擬訂辦法據以實施，並透過問卷調查 評估其成效，了解平衡計分卡在評估教育行政實務的可行性。本研究 建構桃園縣教育局平衡計分卡績效評核指標分為財務、顧客、內部程 序、創新與學習四個構面 15 項指標，在實施成效上普遍良好，尤以 消極警示效果最好，在教育行政應用上相當可行。 關鍵詞：平衡計分卡、績效評估、教育評鑑 *郭工賓，國家教育研究院主任秘書 電子信箱： maybe@mail.naer.edu.tw 來稿日期：2012 年3月 2日；修訂日期： 2012 年3月 22日；採用日期： 2012 年5月 2日 186 　第 105 期 The Application of Balanced Scorecard to the Practice of Educational Administration Kung Pin Kuo* Abstract Balanced scorecard has been widely applied in various fields since 1990s. Balanced scorecard not merely evaluates performance in financial points of view like traditionally, but also measures organizational performance in perspectives of financial management, customer satisfaction, internal procedures, and learning and innovation. Also, balanced scorecard is a tool of strategic management and communication as well. This study took the experience of Education Bureau Taoyuan County in applying balanced scorecard to evaluating performance as example, constructing indicators with Herminiutic, formulating practical approaches and evaluated its effectiveness through questionnaire survey and thus helps to better understand the feasibility of applying of balanced scorecard to the practice of educational administration. This study constructed the performance evaluation indicators of balanced scorevard of Education Bureau Taoyuan County, and divided 15 incators into 4 perspectives, including finance, customer, inner procedure, innovation and learing. The balanced scoreca