本研究旨在建立高中職學校資訊部門績效衡量的平衡計分卡模型。並廣義
的將高中職學校資訊部門定義為：「達成資訊教育工作推展所產生特定功能活動
(作業)的集合」。以平衡計分卡作為研究對象的績效衡量工具，依任務特性所形
成的策略與目標，將績效衡量聚焦於財務、顧客、內部流程、學習與成長等四大
構面，以提供一個適時、有效、彈性、容易、精確、和可靠度高的全方位績效衡
量方式。為了萃取相關領域專家的知識與經驗，以選取重要性高之評估準則與其
他意見，本研究加強了對每位專家“語意思維”的瞭解，列出九個語意尺度表，
評估值依模糊德菲法篩選評估準則步驟，建立每一評估要項之三角模糊函數。於
完成各構面及指標權重計算後，建立本研究對象之平衡計分卡模型。研究結果顯
示構面間與各構面之指標間之權重並非均等權重，而是存在一定程度之差異。構
面間之重視程度依序為「顧客構面」、「學習與成長構面」、「內部流程構面」、「財
務構面」。各構面中所包含之各績效衡量指標綜合分析後，在高中職學校資訊部
門績效衡量時，極重視的前三項指標分別為「高效率之資訊系統」、「軟、硬體建
置與維護成本合理化」、「專業訓練與進修」。

The purpose of the study is to use the balanced scorecard (BSC) in performance
measurement of the MIS Department of senior high schools. We take a broader
definition of the MIS Department of senior high schools as “an assembly which brings
forth some specific functional activities to fulfill the task of MIS.” BSC is used as a
measurement tool to assess the study subject, according to its strategy and goal
formed by its assigned property. The assessment can be divided into four perspectives:
finance, customer, internal process, learning and growth. BSC can provide us with a
timely, efficient, flexible, simple, accurate, and highly overall reliable measurement
tool. In order to extract the knowledge and experience from related experts to pick out
important evaluation criteria and opinions from other sources, this study puts
emphasis on the understanding of every expert’s “semantic thinking process”, from
which we make a list of nine semantic scales. The evaluation of value follows the
filtering and evaluation steps of the fuzzy Delphi method to establish trigonometric
functions of every evaluated item. After completing weighted calculation of every
perspective and indicator, the BSC model is thus established. The findings of this
study show that the indicator weightings within and among all the perspectives are not
the same. Rather there exists certain amount of differences. The degrees of importance
for all perspectives in decreasing order are customer, learning and growth, internal
process, and finance. After comprehensively analyzing the indictors of performance
measurement included in every perspective, the highly valued top three indictors for
conducting performance measurement in the MIS Department of senior high schools
are “a highly efficient MIS system,” “rationalization of the establishment and
maintenance cost of bosh software & hardware,” and “professional training and
further education” respectively.