| Summary: | 碩士 === 東海大學 === 會計學系 === 103 === The main purpose of this study is to explore the difference of way runs disability welfare agencies and to do the comparison of the operating performance difference. In this study which is take the public and public-private organization care as example. It analyzes the difference through the financial and non-financial performance indicators. Non-financial performance measures on placement rate and professional staffing by adopting satisfaction questionnaire. It measures institution image and quality of service. The financial performance measures from 2009 to 2013 which is analyzed on measuring five-year state of operation. It makes comparison above: income, expenditure, net profit and the growth rate of per capita cost of services. The study found that the “service, professional service, living arrangements and overall satisfaction” from the satisfaction of five factors are well-performed than public organization. According to its financial performance for evaluation, public-private organizations operating performance is better than public organizations , and public-private organizations have not affected its service quality even its profitable because the overall satisfaction of public-private organizations is better than public organizations. Integrated financial and non-financial performance indicators improved the public-private organizations operating performance is better than public organizations; it also verified the way public-private partnership runs social welfare organizations is effective. Nowadays, social welfare privatization is a trending so that the success of welfare policy needs perfect government’s regulations and also supervised in order to guarantee the welfare of people.
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