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頁籤選單縮合
題 名 | 非營業循環基金管理績效之研究=The Research of Nonpofit Revolving Funds Management Efficiency |
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作 者 | 施庚生; 施顯超; | 書刊名 | 經社法制論叢 |
卷 期 | 23 1999.01[民88.01] |
頁 次 | 頁219-253 |
分類號 | 564.38 |
關鍵詞 | 非營業循環基金; 績效; 管理矩陣; Nonprofit revolving funds; Efficiency; Management matrix; |
語 文 | 中文(Chinese) |
中文摘要 | 中央政府非營業循環基金(87年10月29日新修正公布之預算法,已將其更名為「 作業基金」)截至八十六年度決算止累積淨值總額達新台幣八千三百餘億元,如此龐大的 基金,必要建立一套衡量非營業循環基金管理績效衡量方法或模式,以提升非營業循環基 金營運效益。 本文即以中央政府總決算附屬單位決算及綜計表所列之各非營業循環基金為對象,分 析整理相關文獻及資料,找出表徵非營業循環基金之績效指標,包括:審計部綜合評述、 業務計畫達成能力、作業收支比執行能力、自給自足能力、獲利能力、活動能力等六項, 再據此建立指標資料檔案,以主成份分析(Principle Component Analysis)構建設置目的 符合程度及資金運用能力兩個構面之總指標,以了解各非營業循環基金績效之優劣。又藉 單因子多變量變異數分析(1 Way Multivariate Analysis of Variance),探討各基金依設 置法源、組織方式、任職人員身份、行業性質、公共收支性質、主管機關、淨值大小、作 業收入大小等分類,其設置目的符合程度及資金運用能力之績效差異。 經研究發現,若從設置目的符合程度及資金運用能力兩方面分析,非營業循環基金績 效並非各界想像之差,真正須要積極檢討改善之基金比例僅占百分之二五左右,表現優異 之基金亦占百分之二二左右。同時非營業循環基金之組織方式、行業性質及公共收支性質 等是影響非營業循環基金管理績效之重要因素。如併同參酌本文所提出之『非營業循環基 金管理矩陣』,將有助於非營業循環基金之管理,並可為後續研究者之基石。 |
英文摘要 | In 1997, over 830 billion NT of net value are accumulated in Nonprofit Revolving Funds of The Central Government. This research report examines whether The Central Government can systematically set up an evaluation method or model to assess the efficiency of fund management and to enhance managed capacity of these enormous funds. This research report covers all Nonprofit Revolving Funds that are displayed in the clearing sheet and statistics tables of The Central Government. This paper comprehends related literatures, articles, and information of Nonprofit Revolving Funds and applies current business working experience to identify six performance indicators: the assessment of the Ministry of Audit, the capability of business planning achievement, the ability of operating revenue/expenditure execution, the capability of self-sufficiency, the ability of securing profits, and the ability of exercise. Data and information are collected along these six performance indicators. Based on Principal Component Analysis, two main summary performance indicators has been produced: the accordant degree of established purpose and the efficiency of fund operation. These two main summary performance indicators grasp good and bad of different funds. The original factor scores have been transferred to percentages. One-Way Multivariate Analysis of Variance is applied to investigate differences between different funds by the law of fund establishment, the style of organization, the status of personnel, the nature of business, the type of public revenue and expenditure, in charge organization, the size of net value, and the size of operating revenue. This research report uses above-mentioned model to evaluate the efficiency of fund management. There are no statistically significant differences between different funds by analyzing the objectives of fund establishment and fund operation. There is only twenty-five percent of funds that need to be sincerely improved. The style of organization, the nature of business, and the type of public revenue and expenditure are the most important factors for the efficiency of fund management. This research report proposes a "management matrix of Nonprofit Revolving Funds" that expect to be helpful and useful for managing Nonprofit Revolving Funds. |
本系統中英文摘要資訊取自各篇刊載內容。