平衡計分卡在教育行政實務之應用

The Application of Balanced Scorecard to the Practice of Educational Administration

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。

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 15incators into 4perspectives， including finance， customer， inner procedure， innovation and learing. The balanced scorecard had a good performance， especially for passive warning， and thus is pratical in applying to education administration.