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研究生:陳順興
研究生(外文):Shun-Hsing Chen
論文名稱:高等教育關鍵績效指標之建構與實施程度之分析
論文名稱(外文):The Establishment of Key Performance Indicators for Higher Education and the Analysis of Execution Levels
指導教授:楊錦洲楊錦洲引用關係
指導教授(外文):Ching-Chow Yang
學位類別:博士
校院名稱:中原大學
系所名稱:工業工程研究所
學門:工程學門
學類:工業工程學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:237
中文關鍵詞:關鍵字:高等教育關鍵績效指標績效管制矩陣績效指標
外文關鍵詞:Higher educationPerformance control matrixPerformance indicatorsKey performance indicators (KPI)
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摘 要
由於高等教育機構數量快速擴增,造成教育經費的排擠效應、教育品質低落等等的問題,因此高等教育愈來愈重視經營績效。以往評估高等教育的辦學績效,透過官方的力量(評鑑)來評估學校經營體質,或透過國家品質獎的方式,對各校教育成果衡量其經營績效。從經營績效的角度,各校為求生存和永續發展,必須建立經營績效的架構和關鍵績效指標,作為高等教育辦學的參考。
本研究透過文獻分析建立高等教育經營績效Input-Process-Output架構,為了解這些指標重要度和實施度,訪談四位教育學者專家,整理出13構面68績效指標,作為實證問卷調查參考,了解各校對績效指標的認知重要度和實施程度,並對一般大學和技職院校做差異性分析。其次透過迴歸分析建立高等教育經營績效的關鍵績效指標(KPI)。最後藉由績效管制矩陣找出異常指標,確認需要改善的項目,並提出因應的策略。
實證研究發現在輸入觀點,高等教育機構重視無形資源,例如教育使命和願景、高階主管領導;在過程觀點發現著重教學流程;在輸出觀點強調顧客滿意度。一般大學和技職院校差異性較大的是:一般大學重視博士師資聘請、校務標準化作業、重要期刊發表篇數;技職院校重視教師具有實務經驗、教師的專長、教師證照,這和實際情形相符。一所學校的資源是有限必須建立KPI,本研究透過迴歸確認13個KPI,作為超越競爭對手、永續經營的指標。另外落在績效管制矩陣外面有21個指標,皆是重要度高而實施程度低的異常指標,必須增加資源來提昇組織競爭力。
研究結果提供教育部評鑑上寶貴的訊息,並作為各校辦學上參考,必須重視那些績效指標的執行,有利於各校在管理上能有效掌握其資源的營運情形,使資源投入於最佳的位置,使資源利用率達到最佳化,協助高等教育機構重視教育品質、強調經營績效並提升各校的競爭優勢。
Abstract
Due to rapid expansion of higher education institutions which resulted in problems including squeezing effect of education budget and decreasing of education quality, higher education began to pay more attention to operating performance. In administrative performance evaluation of higher education in the past, official power (evaluation) was used to evaluate operation structure of the school and measure the operating performance of achievement of the school through National Award of Quality. Viewing from the angle of operating performance, in order to obtain existence and sustainable development, the framework and Key Performance Indicators (KPI) of operating performance should be established as reference of administration of higher education.
This study established operating performance Input-Process-Output framework of higher education through literature analysis. Four educators and experts were interviewed to know importance levels and execution levels of these indicators. Thirteen dimensions and 68 performance indicators were established as reference of empirical questionnaire to find out important levels and execution levels for performance indicators of each school and conduct analysis of difference between general university and technology institute. KPI of operating performance in higher education was established by regression analysis. Abnormal indicators were found out by performance control matrix and items which needed improvement were identified and strategies were proposed.
Empirical study found that higher education paid much attention to intangible assets including educational mission and vision and executive leadership on input perspective, to teaching process on process perspective and emphasized on customer satisfaction on output perspective. Major differences between general university and technology institute was that general university focused on inviting doctors as teachers, standard operating process of administration and number of publications in major journals. However, technology institute paid more attention to practical experience, specialty and certificate of teachers which were consistent with practical situation. Since resource of a school is limit, KPI must be established. This study identified 13 KPIs as indicators for overtaking the competitors and sustainable operation through regression analysis. In addition, 21 indicators outside of performance control matrix which had high importance and low execution and resources should be increased to promote organizational competition.
Result of this study provided precious information for evaluation of Department of Education which could also be regarded as reference for administration of schools. Operation of the performance indicators should be paid much attention so as to help the schools to control operating situation of the resources of management, invest the resources to optimal place, obtain optimal application of the resources and assist higher education institutions to pay attention to education quality, emphasize operating performance and promote advantage in competition of each school.
目 錄
誌謝
…………………………………………………………………………………Ι
中文摘要……………………………………………………………………………Ⅱ
英文摘要……………………………………………………………………………Ⅲ
目錄…………………………………………………………………………………Ⅴ
圖目錄………………………………………………………………………………Ⅸ
表目錄………………………………………………………………………………XI

第一章 緒論…………………………………………………………………………1
1.1 研究動機……………………………………………………………………….2
1.2 高等教育的現況和面臨的問題……………………………………………….5
1.3 研究目的………………………………………………………………………10
1.4 研究流程………………………………………………………………………11

第二章 文獻回顧……………………………………………………………………14
2.1 高等教育的定義與功能………………………………………………………14
2.2 評鑑(評估)的內涵與目的……………………………………………………14
2.3 經營績效的內涵………………………………………………………………16
2.3.1 績效的內涵………………………………………......……………………16
2.3.2 教育機構的經營績效………………………………......…………………19
2.4 教育(績效)指標的內涵和模式………………………………………………19
2.4.1 教育(績效)指標………………………………………………………....20
2.4.2 關鍵績效指標…………………………………...………………………...21
2.4.3 績效指標的建構模式…………………………………………………......22
2.5 教育機構的利害關係人……………………...……………………………...24
2.6 高等教育評鑑實施計畫……………………………………………………....27
2.6.1 評鑑原則…………….……………………………………………………...28
2.6.2 評鑑內容與標準………….………………………………………………...29
2.6.2 評鑑結果與處理………………….………………………………………...29
2.7 高等教育評鑑的模式…………………………………………………………31
2.7.1 評鑑的模式………………………………………………………………..31
2.7.2 國內外教育機構評鑑(評估)的指標……………………………………37
2.8 教育機構績效評估模式和方法……………………………………….…….54
2.8.1 知名的國家品質獎………………………….…………………………….54
2.8.2 平衡計分卡…………………………….………………………………….58
2.9 高等教育機構績效評估的研究探討……………………………………...….61

第三章 研究設計與方法…………………………………..………………….....….72
3.1 問卷設計研究流程…..……………………………………………………..…73
3.2 建構高等教育之經營績效IPO架構………………………………………...75
3.2.1經營績效架構的理論基礎……………………..………………………….78
3.2.2 高等教育經營績效架構建立…………………...…………………….…..81
3.3 高等教育經營績效架構的分析…………………….………………………...86
3.4 建構高等教育績效指標和關鍵績效指標…………………………………....89
3.4.1 建構高等教育績效指標………….……………………….……………....89
3.4.2 建構高等教育關鍵績效指標…….………………………….…………....94
3.5 問卷設計…………………………………………...……………………….....94
3.5.1問卷發放的對象……………………………...…………………………....94
3.6 資料分析…………………………………………...……………………….....94
3.6.1 信度和效度分析……………………………...……………………….......94
3.6.2 統計分析……………………………………...……………………….......98
3.7 建構績效管制矩陣……………………………………..…………………......99

第四章 研究調查實証結果………………………………...………………….......105
4.1 問卷回收的樣本分析……………………………………………………......105
4.2 信度和效度分析………………………………………………………..........106
4.2.1信度分析……………………………………………………….................106
4.2.2效度分析……………………………………………………….................107
4.3 敘述性統計分析……………………………………………………..............108
4.3.1 整體高等教育機構敘述性統計分析……………………………………108
4.3.2 一般大學和技職校院敘述性統計分析……………………………........119
4.4 績效指標相關性分析……………………………………………..................125
4.5 高等教育經營績效與績效指標間關係……………………………………..133
4.5.1 探討經營績效與構面間關係…………………………............................133
4.5.2 透過迴歸分析確認關鍵績效指標…………………………....................135
4.6 各觀點間關鍵績效指標關係之探討…………………………......................139
4.6.1 輸入和過程觀點的關鍵績效指標關係………………………................139
4.6.2 過程和輸出觀點的關鍵績效指標關係…………………………............141
4.6.3 輸入和輸出觀點的關鍵績效指標關係……..…………………..............145
4.6.4 關鍵績效指標關聯分析…………………………………........................150
4.6.5 關鍵績效指標的比較分析………………………..………………..…....153
4.7 績效指標導入績效管制矩陣………………………………………..............154
4.7.1 輸入觀點績效管制矩陣…………………………………………………155
4.7.2 過程觀點績效管制矩陣…………………………………………………157
4.7.3 輸出觀點績效管制矩陣…………………………………………………160
4.7.4 績效管制矩陣實証結果因應策略………………………………………162
4.8 管理推論…………………………..…………………………………………167
4.8.1 台灣高等教育經營管理的轉型…………………………………………169
4.8.2 高等教育經營績效模式和其他評估模式比較…………………..……..171
4.8.3 組織再造與規劃結合DFX和同步工程的概念…………………..…....174
4.8.4 經營績效模式和管理方法的整合………………………………………177

第五章 結論和建議………………………………………………………………..180
5.1 結論…………………………………………………………………………..180
5.2 建議…………………………………………………………………………..182
5.2.1 教育經費使用效益評估…………………………………………………182
5.2.2 高等教育退場機制後續影響……………………………………………182
5.3 研究貢獻……………………………………………………………………..183
5.3.1 學術上貢獻………………………………………………………………183
5.3.2 實務上貢獻………………………………………………………………185
5.4 後續研究方向………………………………………………………………..187

參考文獻……………………………………………………………………..…......188

附錄…………………………………………………………………………………202
【附錄一】大學校院系所評鑑項目……………………………………………….202
【附錄二】技職校院系所評鑑項目………………………………………………..207
【附錄三】美國馬康包立茲國家品質獎評分重點與配分………………………..211
【附錄四】EFQM Excellence Model 評分重點與配分…………………………..212
【附錄五】台灣的國家品質獎評分重點與配分…………………………………..213
【附錄六】問卷……………………………………………………………………..214

博士候選人簡歷與著作………………………………………………………........222

圖 目 錄
圖1-1:研究流程圖………………………………………………….….…………....13
圖2-1:企業績效系統…………………………………………….……….………....18
圖2-2:大學評鑑系統關係圖…………………………………….……………….....25
圖2-3:教育績效測量模式…………….…………………………………………....32
圖2-4:教育系統指標建構模式….…………………………………………………33
圖2-5:教育系統的模式…………………………………………………………..…34
圖2-6:高等教育指標整合模式……….…………………………………………..…34
圖2-7:評鑑指標系統的構面圖…….………………………………………….……35
圖2-8:教育機構的轉換系統………………………………….………………….....54
圖2-9:美國國家品質獎評審架構圖……………..………………………………....55
圖2-10:RADAR方法……………………………………………………………..…56
圖2-11:EFQM Excellence Model……………………………………………….….57
圖2-12:平衡計分卡-轉換願景與策略:四種構面架構圖…………………….….60
圖2-13:非營利組織的平衡計分卡………………………………………………....61
圖3-1:研究方法的流程圖……………..…………………………………………....74
圖3-2:資源管理的績效評估模式……………..…………………………………....77
圖3-3:生產/作業系統的示意圖……………………………………………………78
圖3-4:高等教育經營績效IPO概念性架構…………………………..…………....85
圖3-5:重要度-滿意度模式…………………………….…………………………....88
圖3-6:績效評估矩陣………………..……………………………………………....88
圖3-7:田口品質損失函數……………………..…………………………………..101
圖3-8:績效管制矩陣…………………………..…………………………………..102
圖4-1:各觀點間關鍵績效指標關聯圖…………….…….……….……………….152
圖4-2:輸入觀點績效管制矩陣圖……………………..……………….………….157
圖4-3:過程觀點績效管制矩陣圖……………………..….……………………….158
圖4-4:輸出觀點績效管制矩陣圖……………………..…………….…………….162
圖4-5:高等教育機構組織再造與規劃的模式..…………..……………………....176
圖4-6:經營績效模式和管理方法的整合……………..….……………………….179

表 目 錄
表1-1:各國高等教育單位學生教育經費比較表…………………..………….…….4
表1-2:台灣地區人口出生率統計表…………………………………..……………..6
表1-3:高等教育機構數量……………………………………………………………6
表1-4:大學錄取率和錄取人數統計表………………………………………………7
表1-5:大學院校獎補助款經費一覽表………………………………………………8
表1-6:高等教育學生人數統計表…………………………….……………………...9
表1-7:平均每位老師教導學生數量……………………..…………………………10
表2-1:大學校院評鑑結果之決定標準、有效年數及處理方式….………………..30
表2-2:技職校院評鑑結果分類與處理之原則………………….………………….31
表2-3:評鑑模式的比較……………………………………………………………..36
表2-4:美國新聞與世界報導之大學排名指標…………………….……………….37
表2-5:澳洲高等教育指標………………………………….....…………………….39
表2-6:高等教育表現指標…………………………….…………………………….41
表2-7:簡茂發、李明琪主要教育指標….……………….………………………….42
表2-8:簡茂發、李明琪次要教育指標….……………….………………………….43
表2-9:技職教育指標….…………….………………………………………………44
表2-10:高等教育績效評鑑指標……………………………………………………47
表2-11:技專校院經營績效指標..……….………………….………………………51
表2-12:教育機構績效評估的研究……….……………….….…………….………62
表2-13:應用資料包絡法國外的相關研究…………………………………………65
表2-14:應用資料包絡法國內的相關研究…………………………………………67
表3-1:量化研究設計的比較………………………………………………………..73
表3-2:輸入觀點經營績效構面……………………………………………………..79
表3-3:過程觀點經營績效構面………………….………………………………….80
表3-4:輸入觀點經營績效構面……………………………………………………..80
表3-5:訪談教育學者的背景和專長………………………………………………..90
表3-6:輸入觀點之績效指標……..…………….…………….……………………..91
表3-7:過程觀點之績效指標………..………….………………………….………..92
表3-8:輸出觀點之績效指標……………………………….……………………….93
表4-1:問卷回收的樣本分析………………………………………………………105
表4-2:問卷信度分析資料…………………………………………………………106
表4-3:問卷調查效度分析資料……………………………………………………107
表4-4:各構面績效指標重要度和實施程度排序…………………………………113
表4-5:整體高等教育機構-輸入績效指標重要度和實施程度排序……………116
表4-6:整體高等教育機構-過程績效指標重要度和實施程度排序……………117
表4-7:整體高等教育機構-輸出績效指標重要度和實施程度排序……………118
表4-8:一般大學和技職校院-輸入績效指標重要度和實施程度排序…………122
表4-9:一般大學和技職校院-過程績效指標重要度和實施程度排序…………123
表4-10:一般大學和技職校院-輸出績效指標重要度和實施程度排序…….….124
表4-11:輸入-過程績效指標相關係數………………………………………….127
表4-12:輸入-輸出績效指標相關係數…………………………………………..130
表4-13:過程-輸出績效指標相關係數…………………………………………..132
表4-14:經營績效與績效構面間實施程度迴歸分析表…………………….…….135
表4-15:經營績效與績效指標實施程度迴歸分析表………………….….………138
表4-16:系所課程規劃之KPI對輸入觀點KPI迴歸分析表………….….………140
表4-17:課程發展特色之KPI對輸入觀點KPI迴歸分析表………….….………141
表4-18:國科會研究計劃件數之KPI對過程觀點KPI迴歸分析表….…………142
表4-19:重要期刊發表篇數之KPI對過程觀點KPI迴歸分析表………..….……142
表4-20:學校聲譽的評比之KPI對過程觀點KPI迴歸分析表……………...……143
表4-21:學生表現評比之KPI對過程觀點KPI迴歸分析表….………………….144
表4-22:教育部評鑑的等第之KPI對過程觀點KPI迴歸分析表….………….…144
表4-23:學生的滿意度之KPI對過程觀點KPI迴歸分析表………………….…145
表4-24:國科會研究計劃件數之KPI對輸入觀點KPI迴歸分析表….…………146
表4-25:重要期刊發表篇數之KPI對輸入觀點KPI迴歸分析表…….…………146
表4-26:學校聲譽的評比之KPI對輸入觀點KPI迴歸分析表……………….…147
表4-27:學生表現評比之KPI對輸入觀點KPI迴歸分析表…………..…………148
表4-28:教育部評鑑的等第之KPI對輸入觀點KPI迴歸分析表…………..……149
表4-29:學生的滿意度之KPI對輸入觀點KPI迴歸分析表………………….….150
表4-30:輸入觀點績效管制矩陣結果…………………………………..…………156
表4-31:過程觀點績效管制矩陣結果……………………………….…………….159
表4-32:輸出觀點績效管制矩陣結果………………………….………………….161
表4-33:三個績效管制矩陣對應的管制界限……………….……………………163
表4-34:高等教育經營績效模式和其他的評估模式比較………………………..173
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