本研究主要目的係在探討身心障礙福利機構經營方式之不同，其經營績效是否不同?本研究以公立與公辦民營教養院為例，透過財務與非財務的績效衡量指標分析其差異。非財務績效衡量指標採用滿意度問卷調查、安置率及專業人員配置比例為分析比較項目，衡量機構形象及服務品質。而財務績效衡量指標是以教養院的收入、支出、本期結餘及每人服務成本成長率為分析比較項目。期間為2009至2013年。本研究發現，滿意度的五大構面中，公辦民營機構對於服務態度、專業服務、生活安排及整體滿意度表現高於公立機構。依其財務績效做評估，公辦民營機構經營績效優於公立機構，且公辦民營機構也未因營利而影響其服務品質，因公辦民營整體滿意度優於公立。綜合財務與非財務的績效指標，證實公辦民營機構在經營績效上優於公立，也驗證透過公私協力方式經營社會福利機構政策是有效果的。現今台灣社會福利機構民營化以公辦民營為趨勢，因此福利政策成功與否，更需有政府完善的法規制度加以規範，並盡到監督責任，以保障弱勢民眾之福利。 The main purpose of this study is to explore the difference of way runs disability welfare agencies and to do the comparison of the operating performance difference. In this study which is take the public and public-private organization care as example. It analyzes the difference through the financial and non-financial performance indicators. Non-financial performance measures on placement rate and professional staffing by adopting satisfaction questionnaire. It measures institution image and quality of service. The financial performance measures from 2009 to 2013 which is analyzed on measuring five-year state of operation. It makes comparison above: income, expenditure, net profit and the growth rate of per capita cost of services. The study found that the “service, professional service, living arrangements and overall satisfaction” from the satisfaction of five factors are well-performed than public organization. According to its financial performance for evaluation, public-private organizations operating performance is better than public organizations , and public-private organizations have not affected its service quality even its profitable because the overall satisfaction of public-private organizations is better than public organizations. Integrated financial and non-financial performance indicators improved the public-private organizations operating performance is better than public organizations; it also verified the way public-private partnership runs social welfare organizations is effective. Nowadays, social welfare privatization is a trending so that the success of welfare policy needs perfect government’s regulations and also supervised in order to guarantee the welfare of people.
