本研究主要探討標竿學習，分別自理論基礎與運作實務兩大面向探討，進而建構一套標竿學習的模型。

就理論部分而言，本研究針對幾種與標竿學習最為相關的管理技術或工具，作基本的探究，試圖從其中找尋標竿學習的脈絡，俾以為其理論奠基。經過文獻的研究與分析，本研究提出標竿學習的三項核心價值，分別為「全面品質觀」、「學習觀」與「流程觀」，並藉由「價值鍊」的概念，促使此三觀得以整合並相互助益。

「全面品質觀」係脫胎自全面品質管理的原則，以顧客滿意為依歸的基本信念為其價值，而更強調指標的建立或標竿的選擇亦應採取如是觀點；「學習觀」則為「組織學習」概念的延伸，並在標竿學習的論點上，使學習概念更為廣博。「學習觀」是標竿學習極為重要卻常忽略的觀點。學習是具有嚴謹架構與邏輯的思考面向，包含向他人學習與自我學習、超越等，在標竿學習中更因具有層次性，而能使標竿學習之學習概念趨於完備。「流程觀」則指組織運作之流程，為標竿學習之主要對象，包括對方組織與自身組織的流程。此外，流程觀亦同時指出標竿學習成功與否的關鍵之一乃在其計畫推動程序能否落實良善。此三項核心價值分別代表標竿學習的基本命題：「學什麼」——流程觀；「怎麼學」——學習觀；「指標意義」——全面品質觀。正因為此三者分別代表不同領域之整合，故由「價值鍊」貫穿三者以求整合，名之為「標竿學習之三環連鎖」，此即為標竿學習的理論基礎、核心價值。

就實務而言，標竿學習的類型、設計相關計畫步驟之先後，本研究以為，制定合於時宜的方案，遠勝制度法則之移植（此觀點與「全面品質觀」同），故介紹幾種基本型態，必須強調的是，切莫自限於此，還是要從理論部分談起，完整的建構與釐清，將有助於指導實務之運作。

中文部分
丘昌泰
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江岷欽 林鍾沂
民88 《公共組織理論》，台北：空大。
江岷欽 劉坤億
民88 《企業型政府 – 理念、實務、省思》，台北：智勝文化。
江瑞清
民84 〈再造工程與品質管理的關係〉，品質管制月刊，四月號，第13-15頁。
吳 定
民85 《組織發展》，台北：天一圖書公司。
吳瓊恩
民85 《行政學》，台北：三民書局。
吳瓊恩 李允傑 陳銘薰
民89 《公共管理》，台北：空大。
呂錦珍 譯 Spendolini, Michael J. 原著
民85 《標竿學習——向企業典範借鏡》，台北：天下文化。
施能傑
民88 〈政府的績效管理改革〉，載於《公共管理論文精選（I）》，孫本初、江岷欽、Golembiewski, R. T.主編，台北：元照出版社，第107-127頁。
孫本初
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民87 《公共管理》，台北：智勝文化。
孫本初、江岷欽、Golembiewski, R. T.
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孫本初、吳復新、夏學理、許道然
民88 《組織發展》，台北：空大。
張春興、楊國樞
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張博堯
民86 〈標竿學習，成長捷徑〉，管理雜誌，第271期，一月號，第86-87頁。
張潤書
民87 《行政學》，台北：三民書局
郭進隆 譯
民84 《第五項修練：學習型組織的藝術與實務》，台北：天下文化。
陳麥可
民85 〈TQM熱潮不再嗎？〉，管理雜誌，第268期，第98-99頁。
陳德禹
民85 《行政管理》，台北：三民書局
楊幼蘭 譯 Michael Hammer & James Champy著
民83 《改造企業——再生策略的藍本》，台北，牛頓出版公司。
司徒達賢
民87 《策略管理》，香港，遠流出版公司。
盧偉斯
民85a 《組織學習的理論性探究》，台北：政治大學公共行政學系未刊博士論文。
民85b 〈組織學習的干預理論 — 行動理論的探討〉，空大行政學報，第六期。
戴淑如、黃國華 譯 Thomas, Philip R., Gallance, Larry J. & Kenneth R. Martin著
民81 《超時間品質——單談品質是不夠的》，台北：中國生產力中心。
蕭武桐
民87 《行政倫理》，台北：空大。
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