經濟部所屬國營事業績效評估

The Performance Evaluation of State-Owned Enterprise of MOEA

10.6407/NPQ.200406.0037

吳豐盛(Fong-Sheng Wu)

國營事業 ； 績效評估 ； state-owned enterprise ； performance management

國家政策季刊

3卷2期（2004 / 06 / 01）

37 - 50

繁體中文

隨著自由化、全球化、民營化的發展趨勢，國營事業經營績效議題逐漸為社會大眾所關切。然而，若要有效提升國營事業之績效，首先，當然應該充分了解其營運模式及機制，並且建立一個能夠清楚表達國營事業價值之分析工具，自是不可或缺。 許多人認為國營事業應採取企業化之方式經營，以提高經營效率，但同時也要求它能達成國家交付的政策任務。再者，就國營事業經營績效之評估而言，由於國營事業同時具有企業與公益的不同性質，常無法判定何者為國營事業營運成果之客觀衡量標準。因此，在評估國營事業經營績效時，如何兼顧兩者以求適當，是國營事業評估工作重要課題之一。 經濟部所屬事業工作考成，採用多構面之考核項目，包括（一）業務經營（二）財務管理（三）人力資源管理（四）企劃管理（五）環境保護與工業安全（六）民營化之規劃與執行，對於執行政府政策影響盈餘則另列為績效考量之因素。

With the rapid developments of deregulation, globalization and privatization, the performance issues of state-owned enterprises have been great attention. However, in order to improve performance effectively of the state-owned enterprises, we should understand adequately the regular operation mode 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. The performance evaluation of state-owned enterprises of MOEA adopts a multidimensional evaluation principle which contains predictors related to business management, financial management, HR management, planning management, environmental protection/industrial safety management, and privatization plan management. However, the factors that affect the performance of state-owned enterprises such as implementing government policy have been taken into account.