平衡計分卡於審計機關績效評估之設計

The Balanced Scorecard Approach to Performance Measurement—Evidence from Government Audit Agencies

本研究以平衡計分卡為理論基礎，將政府審計機關使命、願景及核心價值與平衡計分卡四大構面及績效指標連結，建構審計機關策略地圖；研究過程除蒐集國內外平衡計分卡及績效評估之文獻案例、總決算審核報告、審計法規及媒體網站等資訊外，並對審計部及所屬審計處、室現任政府審計人員進行問卷調查、深度訪談；根據實證分析結果，本研究訂出8項策略性目標及20項績效評估指標。 本研究結論及建議如下：五成之政府審計人員認同審計機關實施績效評估制度是可行的，其中擔任主管職務者之認同程度，高於未擔任主管職之政府審計人員，且達顯著水準。政府審計人員對於平衡計分卡四大構面績效指標之認同程度，以「學習與成長」構面得分最高，以「顧客」構面得分最低。綜上，顯示政府審計人員對於審計績效評估與顧客服務等觀念有待加強及宣導。此外，建議改善「內部流程」構面，充分利用網路平台資源共享之機制，提供現有稽察成果統計資料予績效考核者及管理單位擷取運用，俾免耗費人力資源重複建置。

This research based on balance scorecard, collecting relevant auditing documents, regulations and information to design the questionnaire, and takes interviews with the government auditors. The study transforms the organization’s mission and vision into strategy objectives, performance evaluation indicators and strategy map. Through literature review and statistical analysis, we obtain 8 strategy objectives and 20 performance evaluation indicators. The results of the research are as follows: There is a significant difference about 50 percent of management level more approve of the performance evaluation system than the staff in the government audit agencies.For the entire performance evaluation indicators in balance scorecard’s perspectives, learning and growth aspect has the highest average score, customer aspect has the lowest average score. Therefore, it’s necessary to enhance the concept of customer service.Through the internet and the audit department’s internal process being improved, there are much information being supplied to managers and performance examiners for reference. It will avoid of the duplication of efforts and human resources.