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以平衡计分卡观点分析企业人力派外绩效之相关影响因素研究
A Study to Analyze the Performance of Expatriate Based on the Theory of the Balanced Scorecard
黄良志
义守大学工业工程与管理学系副教授
陈蕙萱
义守大学工业工程与管理学系研究生
摘要
为增加企业竞争力，国际化日趋重要，企业将子公司设立在其它地区或国家，因而产生派外。提升派外成效是派外的主要目的，与任用、薪资、升迁等之间相互作用。传统的财务会计模式似乎已是不足以衡量派外成效，因为它只能衡量过去已发生的事情。平衡计分卡（Balanced Scorecard, BSC）模式是近年来的热门评估工具，除评估财务面之外，亦将顾客面、内部流程面、学****与成长面列为评估项目。本研究利用平衡计分卡观点，探讨企业派外作业与派外成效之间的关系，以找出影响派外成效的成功关键因素。本研究以XX赴海外投资之企业为研究母体，其中多以派遣至大陆子公司为主。
关键词：平衡计分卡、派外、人力资源、派外作业、派外成效
ABSTRACT
In order to increase the petition of enterprises, the internationalization is being important. The enterprises set up the subsidiaries in other areas and countries, so it called expatriation. The purpose of expatriation is to enhance the performance of expatriation, and it interacts with employment, salary and promotion. It seems to be inadequate to evaluate the performance of expatriation with the model of finance and accounting because it just can evaluate the things happened in the past. The model of balance scorecard (BSC) is the popular assessment recently. Besides the assessment of finance, it also takes customers, internal procedure, learning and growth into the items of assessment. Based on the view of the balanced scorecard, this study is to discuss the relationship with operation of expatriation and performance of expatriation in enterprises and then to find out the key point to achieve success in the performance of expatriation. The parent population of this study is that the enterprises in
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Taiwan go abroad to invest, and most of them are sent to China subsidiaries.
Key words: Balanced Scorecard, Expatriate, Human Resource, Operation of Expatriation, Performance of Expatriation.
壹、绪论
随着时间演变、劳力问题，以与不同阶段的发展需求，企业需调整其营运方式，在其它地区或国家设立子公司，产生人员因而派外。在派外的同时，除须藉由有效的人力资源管理来持续竞争优势之外，应该将部份焦点放在如何使人员派遣成功的种种问题上（Pucik, 1992; Gratton, 1997; Beer, 1997）。在人力资源管理绩效评估中主要环节，与任用、薪资、升迁等之间相互作用着，故欲健全人力资源管理制度，须使绩效评估制度完整与合理化，建立客观而公正的评估标准（黄英忠，1999）。当进行派外成效评估时，若还是利用传统的财务会计模