平衡計分卡（Balanced Scorecard；BSC）與策略地圖（Strategy Map）搭配，能有助於釐清組織的願景與策略，且透過策略藍圖統整與展示關鍵績效指標（Key Performance Index；KPI）的有效連結，從而促進組織全方位與平衡的健全成長。然而於策略地圖中，BSC各構面下之關鍵績效指標（KPI）的相互關係，彼此欠缺具體有效的連結方法。針對此課題，可以運用DEMATEL解決。因為它可以將一套關係複雜的要素予以高效分析，並產生視覺效果良好的因果關係圖，以作為策略地圖之用。但是，採取一般的DEMATEL，其效果不佳。因而，本研究特此提出嶄新的多主題DEMATEL，據以建構可供BSC使用之策略地圖。

A collocation of Balanced Scorecard (BSC) and Strategy Map is a effective way of translating an organization's vision and strategies as well as demonstrating the linkage for a set of key performance indices, which promotes an organization's balanced and healthy growth in a comprehensive manner. However, it is still lacking a favorable method to link key performance indices within the BSC framework. To solve this issue, DEMATEL (Decision Making Trial and Evaluation Laboratory) is workable. This is because that DEMATEL can not only divide involved factors into cause group and effect group, but also visualizing the causal relationship through a causal diagram as the Strategy Map. Nevertheless, the traditional DEMATEL is not effective. This paper therefore advocates a brand-new method named multiple-theme DEMATEL to use for building the BSC Strategy Map.