本研究以平衡計分卡（Balance Scorecard）作為旅行社網路行銷績效評估的構面，並以其發展出衡量指標，用以探討評量旅行社網路行銷績效之關鍵因素。本研究以旅行社為案例進行實證，並以結構方程模式（Structural Equation Modeling）驗證各績效構面之間的因果關係。研究結果顯示旅行社導入網路行銷後，在各績效指標上皆呈現出正面提升的效果。而績效構面中之學習成長構面對內部流程構面具正向影響關係，內部流程構面對顧客構面具正向影響關係，顧客構面對財務構面具正向影響關係。另由分析得知所有績效構面的因果關係，皆以財務績效為最終目標且有正向之影響。

This study used Balanced Scorecard to evaluate the Internet marketing performance of travel agencies, and measurement indicators were developed to understand the key factors evaluating the Internet marketing performance of travel agencies. This study selected travel agencies as the research subjects and also applied Structural Equation Modeling to
verify the causal relationships among all the performance perspectives.
The research results revealed that the overall performance increased after Internet marketing was introduced into travel agencies. Among the performance perspectives, the learning and growth perspective had positive influence on the internal process perspective,the internal process perspective had positive influence on the customer perspective, and the
customer perspective had positive influence on the financial perspective. In addition, the analysis indicated that all of performance perspectives had positive influence on the financial perspective which was the final goal of causal relationship.