工程技術顧問公司以提供專業(或計畫)的技術服務方式經營，並不生產實際商品。其工作包括規劃設計、施工監造、專案管理、審查等，執業範圍包括土木工程、水利工程、都市計畫等17項。由於廣泛之工作特性，加上不同參與者的觀點，如業主、承包商、使用者，其績效並不容易定義。顧問公司的優劣，亦需考量公司的經營，因此，本研究整合不同的觀點與考量，建立顧問公司評鑑機制。
評鑑機制主要包括評鑑指標與程序，本研究收集國內外技術服務相關的績效指標與制度，訪談不同大小顧問公司負責人，了解公司經營現況及績效做法。

　　建立之評鑑指標共27個，分成8個公司經營及19個專案指標，公司經營有營業額、員工產值、員工能力、員工訓練費用、淨值週轉率、研究發展費用、淨值比率，及流動比率。由於大小公司的企業經營重點不同，衡量指標應有所不同，第五、六項之淨值週轉率與研發費用屬大、中型公司指標，第七、八項淨值比率與流動比率屬小公司指標。專案指標有兩套，分別評鑑規劃設計，及施工監造/專案管理專案。規劃設計專案評鑑進度、施工成本估價(包含價值工程)、不一致/變更、完整性、施工性/維護性、環境與生態。施工監造/專案管理專案則評分營造商之施工及顧問公司之服務兩部分，施工部分評施工廠商的進度規劃、送審時間、進度、施工/安裝檢驗、完工準時性、完工金額比，及試車/完工驗收，服務部分則評鑑顧問公司的與業主及相關單位聯絡、會議成效、回應處理、知識與經驗、文件管理、監造/管理方法。

　　建立之顧問公司評鑑程序分為三階段：公司經營績效評鑑、專案績效評鑑，及評選會評鑑。公司績效以客觀量化指標，專案以業主評鑑，各佔總評分35%，分散主觀，評選委員評分佔30%。由於工程會依顧問公司管理條例施行細則，要求各公司繳交年度業務報告書，第一階段評選儘量利用業務報告書既有之內容，計算公司經營指標數字，驗證公司提送指標佐證資料。進入第二階段，公司提送三個去年度完成專案之業主評鑑。第三階段評選由評選會委員針對參選公司之簡報與詢答，及實地視察與文件審閱後評分。

　　所發展指標需要資料多從年度業務報告書，或專案既有文件獲得，不增加參選公司工作負荷，甚至可積極地促進業主與顧問公司之間的溝通。為評鑑之便利，亦設計立即可用之評鑑工具。

　Engineering consulting firms run their business by providing technical services in projects, such as planning and design, construction supervision, project management. Due to broad characteristics of engineering projects and different views of participants from owners, contractors and users, it is not easy to define the performance of engineering consulting firms. Besides, a firm’s business and operation should also be considered in addition to project performance.

　This research integrates different perspectives and considerations to develop a performance evaluation mechanism for engineering consulting firms. The performance evaluation mechanism includes measures and procedures. The measures are derived from related performance studies and evaluation systems, such as the Key Performance Indicators (KPI) of British government, performance measurement systems for consulting firms of New South Wales of Australia, and research projects of Public Construction Commission of Executive Yuan, etc. Moreover, by interviewing CEOs of various sizes of engineering consulting firms, the business and operation of engineering firms are better understood and reflected in the evaluation system.

　Twenty seven measures were developed. Eight measures evaluate a company’s corporate performance. Nineteen measures for project performance, in which six measures evaluate planning and design projects, and thirteen evaluate construction supervision and project management projects.

　The developed evaluation procedure includes three stages: (1) the companies send the corporate performance measures to an evaluation commitee through internet, (2) the companies provide owner evaluations of three completed projects, and (3) the committee evaluates revelant performance. The weights for the three stages are 35%, 35%, and 30%, respectively.

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中文部分
1.劉平文，經營分析與企業診斷-企業經營系統觀，華泰文化事業有限公司，民國八十二年。
2.台北市政府，臺北市政府所屬各機關公共工程委託廠商辦理技術服務品質評鑑作業程序，民國八十五年十一月發布，民國八十八年八月修訂。
3.政府採購法，民國八十八年發布，民國九十一年二月修訂。
4.郭旭輝等，技術顧問機構服務契約範本及服務績效管理之研究－第二部份－技術顧問服務績效管理，行政院公共工程委員會研究報告062，中華民國八十八年六月。
5.王毓仁，公部門績效指標的設計與運用，人力發展月刊第八十二期，p35-45，民國八十九年。
6.許士軍，走向創新時代的組織績效評估，績效評估，天下遠見出版股份有限公司，杜拉克等著，高翠霜譯，台北，民國八十九年。
7.林清宏，設計管理之績效-原因-過程模式，國立成功大學土木工程學系碩士論文，民國八十九年。
8.段賢麟，軍事工程績效評估模式建立之研究，國立台灣科技大學營建工程系碩士論文，民國九十年。
9.張行道等，建置公共工程施工績效評估機制，行政院公共工程委員會，研究報告174，民國九十一年。
10.邱吉鶴，行政機關績效評估制度之研究，國立台北大學企業管理學系碩士論文，民國九十二年。
11.郭信成，施工績效評估工具之建立，國立成功大學土木工程學系碩士論文，民國九十二年。
12.營造業法，民國九十二年二月發布。
13.台北市政府，臺北市政府技術服務勞務採購履約績效管理辦法，民國九十二年三月發布，民國九十二年三月修訂。
14.工程技術顧問公司管理條例，民國九十二年七月發布。
15.行政院公共工程委員會，工程技術顧問公司獎勵輔導辦法，民國九十二年十二月發布。
16.行政院公共工程委員會，工程技術顧問公司管理條例施行細則，民國九十二年十二月發布。
17.國道新建工程局，技術顧問機構執行績效評鑑要點，九十二年十二月發布。
18.國道新建工程局，委託監造單位執行績效評鑑要點，九十二年十二月發布
19.全國服務業發展會議資料，經建會，民國九十三年九月二十日。
20.行政院公共工程委員會網頁，技師及工程技術顧問公司管理資訊系統。