近年金融風暴後政府許多機構預算大幅緊縮，各機構績效與財務管理是否最佳化勢必會被民眾用放大鏡來加以檢視，國內部分公營展館及客家文化園區（文化館）曾被新聞媒體批評為蚊子館，為避免遭受經營績效不彰浪費公帑之罵名，各公營展館及客家文化園區需要尋求更有效的經營策略，以期能將展館（文化館）達到更良好的經營績效與願景，本研究選定目前客家文化園區較具規模的台北縣客家文化園區為研究對象，嘗試以Kaplan & Norton（1992）在Harvard Business Review 所提出平衡計分卡（Balanced Scorecard, BSC）之觀點，以瞭解台北縣客家文化園區其經營策略及其優點與尚待加強處，本研究透過由產、官、媒、學界專家學者訪談「台北縣客家文化園區經營績效評估指標」問卷，再利用層級分析法計算出「台北縣客家文化園區經營績效評估指標相對權重體系」，以期本研究各面向指標的建構與權重，能成為台北縣客家文化園區經營策略之參考，並希望提供園區提升園區品質、落實以顧客需求導向、持續培育客家專業人才與新血注入，以期能發揚客家文化落實園區之願景。並希望本研究能給後續研究者在撰寫客家文化園區經營績效相關議題時，能有一些參考並產生更多的突破與對話。After the financial turmoil in recent years, there have been substantial reduction in many governmental budgets. In addition, whether their performances and financial managements have been optimized will certainly be scruitized and some public exhibition halls and Hakka Culture Parks (Cultural Museums) were criticized as “Mosquito Museums”* by local presses. To avoid curses about bad performance and waste of public resources, the public exhibition halls and/or Hakka Culture Parks have to seek more effective business strategies. We selected the Taipei County Hakka Museum for the study. In order to review its business strategies and advantages, we used the Balanced Scorecard (BSC) mehtod which was published by Kaplan &Norton (1992) in Harvard Business Review. The study included interviews of the industrial professionals, government technocrats, media, academic experts and scholars with the questionnaire named "Indicators of management performance assessment of Taipei County Hakka Museum", and use the analytic hierarchy process (AHP) method to analyze. The results were applied in building the "Relative weight system for indicators of mamagement performance assessment of Taipei County Hakka Museum" in hopes which could provid a useful reference to upgrade Park quality, implement a customer demand orientation, and sustain Hakka professionals and new blood. We hope that this research could be beneficial for researchers’ subsequent study on Hakka Museum management performance-related topics, and generate more breakthroughs and dialogs. *Mosquito Moseum: a term used by presses to criticize the government’s waste in funding constructions such as exhibition facilities/buildings that were not utilized effectively and idling most of the times.
