隨著公共管理思潮的流行，績效管理運動亦大行其道，無論是公部門、私部門、抑或是第三部門，目前均籠罩在追求績效的氛圍之中。究竟這一切努力只是化為一種煙霧和口號，或是具有實質的策略意涵（尤其是以提供公共服務為目的公部門），實有待吾人投入更多的注意力，從方法論的觀點，更深入的剖析績效衡量與績效指標設計的相關課題，檢視績效管理的概念化和操作化過程中影響績效資訊有效性的潛在因素，並思考可能的解決方法。 本研究由研究方法的角度切入，著重在績效管理相關概念與衡量操作的討論，並以實例作為輔助說明。在文章的結構鋪陳方面，本文首先檢析績效衡量的發展趨勢，以掌握整體的演變脈絡；其次，本文從指標概念的操作化過程，析論績效指標的不同類型與意涵；最後，本文利用衡量誤差和非衡量誤差的觀念，分別探討指標設計與績效衡量過程中可能影響績效資訊品質的因素，並提出若干相對應的解決策略。

With public management well under way, performance management becomes fashionable in various organizations, public sector in particular. Yet, is it merely a popular slogan or an emerging trend merit noting? To decide the answer, this paper suggests it is a worthwhile work to examine the factors which are in the way of conceptualization and operationalization of performance management, and try to figure out plausible solutions. To be more specific, the author, first of all, gives a critical overview of related issues highlighted in the literatures concerning performance measurement to frame discussions. Major themes are illuminated, as well, by way of referring a number of instances. The paper then turns to categorize and elaborate performance indicators available through conceptualization process. In addition, the author differentiates measurement error from non-measurement error for the purpose of identifying key factors contributing to a quality indicator design and performance measurement. In the concluding section, the author offers some observations and strategies for an effective performance management.