本研究以平衡計分卡績效評估架構為基礎，藉由文獻回顧、個案訪談及問卷調查法之

方式，探討如何藉由平衡計分卡之建立來有效落實企業策略，從願景與策略的釐清確認，到平衡計分卡的規劃設計，並歸納各產業之部門績效衡量指標及策略，匯整出一完整的績效衡量系統;本研究之重要結論如下:一、平衡計分卡能使公司短、中、長期之策略方向更為明確;二、透過策略之宣傳與回績，使平衡計分卡成為策略管理之工具，而非只是績效評核，冀能提升組織整體績效;三、透過個案訪談證

U sing the balanced scorecard performance management system as a framework， this study attempted to explore the effectiveness of the implementation of corporate strategy. The methods used in this study included a literature review， a case study， and a questionnaire survey. The issues targeted included clarifying company vision and strategies， designing a balanced scorecard， consolidating industries' performance indices， and the compilation of performance evaluation systems. The research results showed several outcomes: 1.Using balanced scorecard helps to crystallize a firm's shor叫erm， mid-term and long-term strategies. 2. Balanced scorecard can act as a powerful tool for strategic management， rather than serving only as a tool for

performance appraisal; 3. Balanced scorecard can be used to facilitate the coordination of a firm's strategies; 4. An increasing number of companies are aware of the importance of internal management processes， and organizational learning. They are beginning to develop this twodimensional approach instead of merely considering financially-orientated performance; 5. Most respondents agree with the principles of Ztheory indicating that corporations are paying more attention to the relationship between business performance and the influence of employees and management systems.