The Performance Evaluation for the Central Disbursement Operation of the Treasury from Adapting the Point of View of Balanced Scorecard Analysis

• Main Authors: Ling-Huey Hsu, 許玲慧
• Other Authors: Cheng-Li Huang
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/14165509138200373205

碩士 === 淡江大學 === 會計學系碩士班 === 93 === “Balanced scorecard”is a particular system to solve the mission, vision, and strategy of the organization. Many firms performed the “Balanced scorecard”system in practice; however, it’s seldom to see the government organization adapted this system. Our government more and more emphasized on performance at this moment, I would like to adapt “balanced scorecard”system to discuss the administrative performance for central disbursement of national treasury department. I design and set up a theoretic frame and module based on “balanced scorecard” concept for the reference to measure the case （MOF, Taipei Disbursement Office） who performs, executes, and applies to this theory. Then wish to reach the targets to increase resource effective use and improve the performance. After collecting data through field research, in-depth interview, minor analysis methods for this study and then adapted questionnaire survey and through different statistical analysis. The result shows that the case （MOF, Taipei Disbursement Office） whose employee’s cognition of performance indicator are consistent with those of “balanced scorecard”, whether in “importance degree” or “satisfaction present status” items. To compare with the difference between “importance degree”item and “satisfaction present status” item, especially in financial aspect has the remarkable diversity, and then in learning and growth aspect follows; therefore, these two aspects have the room to improve. The other two aspects in internal business process aspect and customer aspect didn’t show a lot of difference, so the mission goal and cognition of the case are in accordance. The test results identify the feasibility of these measurable indicators that were built up for this study, and they can be the reference to measure the case （MOF, Taipei Disbursement Office） who performs, executes, and applies to this theory.