在競爭激烈的市場環境中，品牌已經成為差異化及創造顧客價值的重要策略。企業可藉由建立強勢品牌，獲得較高的價格溢酬及顧客忠誠度，甚至獲得競爭優勢。過去研究雖提出品牌導向的量表，但未能完整地衡量一家企業品牌導向的程度，以致於現有的量表仍有所不足。本研究試圖發展一個品牌導向的量表。首先，整合過去文獻對於品牌導向之探討，確認品牌導向的四個組成構面，包括建構品牌願景、建立獨特的品牌定位、象徵性能力及功能性能力。接著，根據其概念範疇發展品牌導向四構面之衡量量表。再藉由問卷調查法，以台灣地區製造業及服務業的自有品牌廠商為研究對象，取得105 份有效樣本，利用LISREL 進行量表各項信度與效度的驗證。最後，產生能夠完整地衡量品牌導向的四構面共20 個衡量題項的量表。本量表的完成，不僅有利於後續研究之進行，也可提供給實務界評估企業品牌導向程度的診斷工具。

In facing a competitive market environment, branding is one of the mostimportant strategies for differentiation and customer value creation. The enterprisescan acquire high margin, customer loyalty and competitive advantage by buildingstrong brands. Previous studies had proposed some brand orientation measurementscales, but these scales cannot completely measure the degree of brand orientationof an enterprise. The measurement scale for brand orientation is still insufficient.Thus, the purpose of this study is to develop a measurement scale of brandorientation. First, through reviewing the relevant literature, this study proposes fourdimensions of brand orientation, including establishing the brand vision, building a distinctive brand positioning, symbolic capabilities, and functional capabilities.Then, this study develops the measurement scale for these four dimensions byexamining the conceptual scope and referring to previous literature. Furthermore,employing the survey method, this study collected 105 samples of the Taiwanesebranding enterprises and examined the reliability and validity of brand orientationscale by LISREL. Finally, this study has developed a four-dimensioned brandorientation scale with 20 measurement items. This new brand orientation scale iscomplete and valid. The following studies can use this scale and the managers canalso evaluate the degree of brand orientation of their companies by adopting thisscale.