中小企業財務人員認證培訓方案評鑑指標之研究

Abstract

為有效評估方案所投入資源與產出結果之效益，本文運用CIPP評鑑模式針對政府委辦之中小企業財務人員認證培訓方案，進行背景、輸入、過程與產出四個構面的建構評鑑指標。

本研究透過文獻探討與文件分析、走訪北中南區共5位合作學校教師進行深度訪談，建構出中小企業財務人員認證培訓方案評鑑指標初稿，另採用焦點團體法共計邀請 13 位專家分別召開兩次驗證會議，依其決議並獲致背景評鑑等四個構面評鑑指標。在背景評鑑構面，建構4項中級指標、9項初級指標及20項概念內涵；輸入評鑑構面部分，建構2項中級指標、5項初級指標及17項概念內涵；過程評鑑構面部分，建構3項中級指標、7項初級指標及15項概念內涵；產出評鑑構面部分，建構3項中級指標、8項初級指標及19項概念內涵。

本研究結論有助於方案利害關係人進行反思，作為未來擘畫政策或辦訓機構執行類似方案評估成效之參考依據，以達到評鑑目的在於改善而非證明的用意。另在研究成果應用及後續研究方面，主要建議計有：運用層級分析法以深入瞭解各項評鑑指標之權重等。

In order to measure the effectiveness of both the resources put into a program and the outcomes of that program, an adequate model and indicators are needed. This research applied the CIPP (context, input, process, and product) evaluation model to the government-outsourced Financial Specialist Training Program Certification of Small and Medium Enterprises. The primary purposes of the research are to identify the appropriate CIPP evaluation model for this training program and to construct suitable CIPP evaluation indicators for it.

To these ends, in addition to literature review, this research employed interviews with five educators in northern, central, and southern Taiwan to draft preliminary evaluation indicators for the training program. Then two focus group meetings were held with a total of 13 professionals in related fields to review and revise the draft evaluation indicators. In these meetings, the experts discussed and then voted on the final indicators. Their decisions resulted in twelve primary-level indicators, twenty-nine secondary-level indicators, and seventy-one conceptual meanings for four dimensions of CIPP evaluation.

For potential stakeholders, the research results may be applied to similar training programs and also contribute to the standardization of evaluation processes. The indicators may contribute to the goal of an evaluation to improve, rather than prove.