學校經營策略指標之建構——以平衡計分卡為例

Construct the Indicator of School Management Strategy Using Balanced Scorecard as an Example

二十世紀末和二十一世紀初，全球教育變革不斷，國內在此波潮流中，不僅進行了教科書、入學制度與課程的重大改革，接著對於如何提升教育品質，改善學校經營策略，以增進學校效能和競爭力，亦逐漸受到重視。晚近學校組織為提升教育績效，無論在理論探索或實務運作，紛紛引進企業管理與經營策略﹔其中在知識經濟時代，作為企業組織績效衡量及策略管理頗有卓越表現的平衡計分卡，突破傳統僅以財務構面為績效衡量依據之限制，進而兼顧非財務構面的顧客、內部流程及學習成長構面，每一構面之間環環相扣，能夠將組織目標、願景與使命，透過策略管理，有效轉化為策略目標，再化為具體行動，最終發揮平衡計分卡功用，創造學校組織之經營優勢。基於此，為進一步導入平衡計分卡於學校經營策略上，本研究首先針對當前學校經營策略進行深入分析；其次，探究平衡計分卡導入在學校經營策略的相關議題；最後，爰以上述論點，建構一套以平衡計分卡為基礎的學校經營策略指標之初步架構。

Under the global-changed effect of the late 20th and early 21th centuries, Ta iwan’s education faces the revolutions of textbook, entrance system, and urriculum. Next comes with how to enhance educational quality, and to improve school management strategy so as to increase school efficiency and competition. Recently, in order to enhance educational effectiveness of school organization, no matter in theory resea rch or executive operation, business management and administrative strategy are greatly adopted. Among them, the Balance Scorecard is successfully used to gauge the accountability measurement and strategic management of the business organization in the knowledge-based economies epoch. Because of its comprised dimensions of customer, inner business process, and learning growth, it can breaks through the limitation of traditional accountability measurement which only focuses on financial dimension. Through strategic management, every dimension is closely interwoven to effectively transform organizational object, vision, and mission into strategic object and concrete action. Finally the Balance Scorecard is effectively developed to create competitive predominance of school organization. In order to apply the Balance Scorecard to school management strategy, this study firstly analyzes present school management strategy. Then, it investigates how to execute the Balance Scorecard in the subject matters related to school management strategy. Finally, this research constructs the rudimentary indicator structure of school management strategy based on the Balance Scorecard.