近年來，我國財政收支失衡的程度日益加深，入不敷出的財政狀況更加嚴重，要求有效使用資源與提高行政績效的呼聲甚囂塵土。為了提高施政效能，諸多績效評估模式應運而生。美國政府推動GPRA、PMA、與PART等制度，對政府財務管理制度的改革，及挽救政府財政赤字的危機，成效卓著，非常值得我國借鏡。本研究試圖以美國PART四大構面來評估，以中低收入老人生活津貼計畫執行者及計畫照顧者為研究對象，瞭解該計畫執行績效，期為我國政府部門之預算執行與績效評估建立一可行之參考模式。研究結果發現，在我國現行社會福利績效考核機制下，中低收入老人生活津貼計畫的執行者，自我評量的績效，與美國PART架構下所評量的績效，是有顯著差異；而在PART的四大評估構面下，執行者與計畫照顧對象間，對計畫成果之績效認知，有顯著差異；主管業務的執行者與非主管業務的執行者間，也有明顯差異；但計畫所照顧的對象中，經濟寬裕者與經濟貧困者，卻無明顯差異。
In recent decades, Taiwan has run larger and larger budget deficits. Taiwan has also encountered financial downturns, making Taiwan's financial situation worse. It has become necessary, then, to use government resources more effectively and raise administrative performance. The U.S. government used several performance evaluation models to improve the use of its government resources and improve its administrative performance. The U.S. government carried out the GPRA, PMA and PART to revolutionize its financial management system. This research conducted four aspects from PART to assess project performance of a Taiwan Social Welfare Policy for medium-low income aged. The results indicate our social welfare performance assessment system underperformed the PART system. To improve the system, this study has several suggestions: First, the performance assessment index should be diversified and simplified. Second, combine performance with reward system to achieve the inspiration of the specific projects.
