本研究旨在透過理論分析與文獻探討討論如何評估國中小推展教師進修的成效，並嘗試結合智慧資本及平衡計分卡理念，以建構出合適的績效指標作為參考架構。本文首先探討智慧資本、平衡計分卡之相關理念及其相互結合之發展趨勢。次者探討教師在職進修問題及改進策略，並分析成效評估之相關問題。最後提出智慧資本和平衡計分卡用以衡量教師在職進修績效之基礎，且初步的完成評估架構之連結。

Evaluation the effectiveness of on-job teacher continuing education has been a difficult issue for education administrators. The present study tries to propose a system integrating intellectual capital and balanced scorecard in a hope to establish a performance as a reference framework. The authors firstly introduce the concepts of intellectual capital and balanced scorecard through a literature review. The theoretical and application trends as well as the idea of combination of the two concepts are discussed. Secondly, we examine the issues associated with on-job continuing education of teachers. Strategies for improvement are provided. Lastly, the study suggests education administrators to use a system that integrates the ideas of intellectual capital and balanced scorecard to measure the performance of on-job continuing education of teachers.