有限理性下的不完全契約：公部門績效管理制度的反思   全文下載

Incomplete Contract under Bounded Rationality: A Reflection on the Performance Management System in the Public Sector

「政府績效管理」是近年來台灣政府改造的核心，這股追求績效的風潮，有兩個根本的原因，一是世界性的「新公共管理」風潮，凸顯政府資源有限性，公共管理者必須從績效管理的切入，讓政府運作回歸成本效益考量。再者，台灣民主化之後政黨激烈競爭，執政者產生累積政績的需要，讓民主課責的理念必須在政府運作中落實，而引進績效管理成為落實民主課責的一種重要的途徑。然而，這種改革的背後，需要一個堅實的理論基礎，來討論公部門各項績效改革作為。本文從理性選擇制度論（rational choice institutionalism）的角度出發，站在有限理性（bounded rationality）的決策模型上，討論我國政府績效制度改革的問題，我們先將有限理性下的組織，視為一種不完全契約的環境，先從中解釋績效管理制度存在「非正式」制度的原因，再從組織內部的績效管理面向，討論資訊不對稱、權威獨占以及團隊生產外部性等績效制度的管理問題，最後再從組織經濟學者討論績效誘因設計的「誘因報償」（incentive compensation）模型，擷取演繹出四項設計原則，以此討論我國績效管理制度的改革與設計問題。最後，本文從資訊、監控與報償三個策略性的面向，配合理論的分析與實務的討論，提出對台灣政府績效制度改革的一些短期的建議，提供學界與實務界討論參酌。

Recently, the government reform efforts in Taiwan are focusing on performance management. There are two reasons for promoting government performance management. One is the international trend of New Public Management reform of which come out from the scarcity of government’s resources. The other reason is democratization. Democratic accountability is established through party competition. Promoting performance management is one way to show ruling party’s response to the pressure of democratic accountability. However, behind all these reform efforts, there is still a need for a solid theoretical perspective to access the effectiveness of applying performance management schemes in government. In this article, authors utilize rational choice institutionalism and the decision model based on“bounded rationality”to inspect these efforts. Under the concept of bounded rationality, organization can be seen as a nexus of incomplete contracts. First, authors use this perspective to explain the existence of“informal”institutions in exercising performance appraisal in government organizations. Then, authors discuss the managerial problems concerning implementing performance management in hierarchy, such as information asymmetry, authority monopoly and the externality of team production. Lastly, authors use the“incentive compensation model”from the economics of organization to discuss four principles about institutional design in performance management. Then these principles are used to evaluate the current reform efforts and suggestions are made to promote further discussions concerning how to consolidate these reform efforts in the future.