實習教學已為大部份技專校院餐旅科系執行產學合作之教學方式之一，亦為餐旅產業解決不少的人力問題，然而，實習教學之問題在於學校的教育目標與產業的經營目標未能一致，本研究衡量餐旅實習單位主管之績效認知將產學差距以量化方式呈現，研究設計透過平衡計分卡建構績效衡量指標，以問卷調查法蒐集22家觀光旅館之62個單位主管認知意見，並以層級分析法對主管們之績效認知進行計算，以衡量餐旅實習單位多元構面之績效，包含財務、內部營運程序、顧客、及學習成長四大構面績效，藉此了解實習單位績效與實習教學問題所在並提出解決之道。研究結果顯示各實習單位在平衡計分卡績效模式上以顧客績效為第一順位，接續為內部營運程序績效，財務績效為第三，學習成長績效居末。結論驗證各餐旅實習單位以客為尊服務理念之深植，但由學習成長績效居末推論餐旅實習單位對人力資本培訓之觀念仍有待加強，以避免實習教學成為企業僱用廉價人力之勞工政策而忽略了餐旅長期人力資本的培養。

Practical training course is the trend of the cooperative education in umversity， which also provides a solution of labor shortage for hospitality industry. However， there is performance gap between educational goal and industrial goal. Balanced Scorecard (BSC) is a performance measurement index system， which focuses on both financial and non-financial performance including financial index， operating index， customer index， and learning index. Aim of this research is to measure the hospitality managerial performance perception of cooperative education to testify if there exist the cognitive difference between academic and industry， to understand the problems of human capital， and to find a way to solve problems. This paper adapted the concept of BSC to investigate the priority of managerial performance perception. Data were collected by questionnaire of Analytic Hierarchy Process (AHP) from 62 practical training units of 22 hotels. Conclusion finds that the sequence is as follows: first， the customer index， second， the operating index， third， the financial index， and forth， the learning index. Moreover， the efficiency of students' practical training is requiring to emphasis learning program in order to build a long-term human capital in the hospitality industry.