| Summary: | 碩士 === 淡江大學 === 會計學系碩士在職專班 === 95 === In recent years school enrolment has been decreasing and that leads to fierce competition among colleges in Taiwan. Therefore, to achieve the predominance over counterparts to maintain a lasting operation becomes an important issue for performance evaluation to the university. Since 1992 Kaplan and Norton have successively published articles correlated with Balanced Scorecard to measure enterprise''s strategic performance, which becomes a tool of driving performance. In 2000 an article proposes that the financial performance is not the main goal for most governments and non-profit organizations. However, the principle and technology of the existing Balanced Scorecard fail to examine the cause and effect. In contrast, the way of systematic thinking and simulation technology of System Dynamics help solve these difficult problems. This study, in terms of the four dimensions --finance, customers, business process, and learning and growing of Balanced Scorecard, applies the dynamic system to simulate a pattern of performance evaluation for public universities. Moreover, based on the past and current tests of models validity of the sample school and possibly implemented future policies to get the performance index change situation and results in different time and thus presents the Balanced Scorecard with dynamics. The results of the study are as follows: first, build the dynamic mode of Balanced Scorecard for the public university as the policy laboratory; secondly, obtain the performance indicators of continue trying of the present policies and pre-test of future policies; and thirdly, the single policy and combined policies help improve the performance of the sample school.
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