本研究是以-作業風險管理(ORM)與TRIZ 理 論，對於平衡計分卡提出改善建議措施，針對平 衡計分卡發生的問題找出最可能發生的風險，以 平衡計分卡四大層面的危險識別並對其評估做 為「特性要因圖」的分析要因。最後再透過作業 風險管理(ORM)的風險控制主選單與TRIZ 理論 矛盾矩陣的發明原則，分別找出最適的風險控制 方法，並進行比較。

This research is using Operational Risk Management(ORM) to make possible improvements to the application of Balanced Score Card(BSC). The use of ORM follow the steps as risk identification risk evaluation,risk control and risk control decision. The traditional method of risk control and the TRIZ were both used here to find possible solutions of high level risks,and see what would be better than the other.