平衡計分卡（BSC）在學校績效衡量試用性之探討

The Application of the Balanced Scorecard in School Accountability Measurement

晚近學校組織為提昇教育績效，無論在理論的探索，抑或實務的運作方面，有紛紛引進企業管理與經營理念及策略之趨勢，其中作為之是經濟時代組織績效衡量工具的平衡計分卡，突破傳統僅以財務購面為評量依據之侷限，進而兼顧非財務構面之績效，使得組織績效的橫量範圍擴大為財務、顧客、內部流程及學習成長四個構面，每一構面之間的因果關係清晰具體，還還相扣，而且組織目標、願景與使命，透過策略的管理，有效轉化為實際運作，最終發揮平衡計分卡作用，達到組織的綜效。事實上，平衡計分卡雖是組織績效衡量之利器，它也是一種策略管理的制度，其中許多理念與作法，頗值學校績效衡量之參考。因此，針對平衡計分卡的基本概念架構意涵及其在學校績效衡量的適用性，進行深入探析，實有其必要性。基此之故，為進一步探討平衡計分卡在學校績效衡量上的適用性，本文首先針對當前學校效能的評量指標，進行深入分析；其次，說明平衡計分卡的基本概念架構內涵；最後，析述平衡計分卡在學校績效衡量上的適用性。

Recently， in order to promote education accountability， school organizations often introduce some ideas of business’s management and operation. The Balanced Scorecard， as the organization performance measurement tool， breakthrough the limitation of traditional measurement focused on financial dimention.In other words， the Balanced Scorecard retains traditional financial measures， but that they should balance these outcome measures with nonfinancial measures in three additional perspectives-customer， internal processes， and learning and growth- that represented the drivers， the lead indicators， of future financial performance. This was the foundation of the Balanced Scorecard. In fact， the Balanced Scorecard complements financial measures of past performance with measures of the drivers of future performance. The objectives and measurers of the scorecard are derived from an organization’s vision and strategy. Meanwhile， the objectives and measures view organizational performance from four perspectives: financial， customer， internal process， and learning and growth. There four perspectives provide the framework for the Balance Scorecard. There fore， this paper divides into three parts. Firstly， to analysis the measurement indicators of current school effectness. Secondly， to illustrate the basic concepts framework of the Balanced Scorecard. Thirdly， to investigate the application of the Balanced Scorecard in school accountability measurement.