| Summary: | 碩士 === 東吳大學 === 會計學系 === 92 === Abstract
The speedy change of globalization and the economic politic, and the flourishing development of the domestic non-profit organization, has caused the corporation endowed and established by the government with the objective of cooperative policy, to face with gradual decline in the area of financial resource and the monopoly advantage of the government, for the non-profit organization under the developmental trend with more levy duty and enterprising, its management performance evaluation can be very important. Robert Kaplan and David Norton whom have originated the strategic management tool of Balanced Scorecard, have stressed that performance evaluation needs to be linked together with the prospect and the strategy of the organization, and through the combination of finance, client, internal flow procedure, and learning and growth, the omnibearing strategic performance evaluation structure of these four aspects of viewpoint, have already been widely accepted and adopted by the academic circles and the practical circles. As for the non-profit organization that has not based on making profit as its objective, it has achieved the focal point of making the mission of the organization, namely the management effects, into the performance evaluation.
This research has adopted the viewpoint of Balanced Scorecard, by probing into the case study that has targeted at the corporation endowed and established by the government to proceed with discussion on performance evaluation, through the data collection, issuing of questionnaire survey, statistic skill analysis, and the case interview, hopefully to construct the strategic performance evaluation indicators for the case organization, and through the satisfaction and the degree of value placed by the case organization on the performance evaluation indicators, to discuss the operational characteristic of the case organization.
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