经济部所屬國營事業績效衡量之實務探討

The Performance Measurement of State-Owned Enterprise, MOEA

10.6978/YKSYK.200704.0088

黃重球(Jung-Chiou Hwang)

國營事業 ； 績效衡量 ； state-owned enterprise ； performance measurement

研考雙月刊

31卷2期（2007 / 04 / 01）

88 - 97

繁體中文

國營事業經營績效的議題，為社會大眾所關切，然而，若要有效提升國營事業經營績效，首須充分了解其業務營運之效能。因此建構一個能夠清楚表達國營事業價值來源之分析工具，乃是不可或缺。一般認為國營事業應採取企業化經營方式以提高其經營效率，但同時亦要求國營事業必須能達成國家交付的政策任務，故其同時具有追求企業利潤與公益目的之雙重角色。因此，在評估國營事業經營績效時，如何兼顧兩者以求適當，是國營事業績效評估工作的重要課題。

The performance issues of state- owned enterprises have been great attention. However, if the stateowned enterprises want to improve their performance effectively, they must understand adequately their regular operation efficiency first. Therefore, an analysis tool can express fully the sources of value of state-owned enterprises is important extremely. A multitude of people assert that the state-owned enterprise should be run as business mode in order to enhance its efficiency, and also should implement government policy as soon as possible. In view of the performance evaluation of state-owned enterprises, public welfare and profitability are dissimilar features respectively, and it is hard to determine which one is the objective measurement standard. Therefore, how to balance the two sides is essential for the performance evaluation of state-owned enterprises.