目的：本研究的目的聚焦在四所高等教育機構之平衡計分卡的比較分析，並且企圖 定義高等教育機構之平衡計分卡的一般架構，其內容關涉於下列數點：平衡計分卡的結 構與因素，平衡計分卡在高等教育機構管理系統之不同階段中的發展，以及平衡計分卡 之主要功能的定義（平衡計分卡在德國高等教育之策略管理過程中運作）。平衡計分卡 做為一種策略管理系統而受到分析，它將高等教育機構的策略轉換為一種綜合的績效指 標／測量序列，由此而為策略管理及管理系統提供了一個架構。 設計／方法／進路：針對一所奧地利（Republic of Austria）及三所德國（Germany） 的高等教育機構進行內容的比較分析，它們分別是美因茨大學（Johanes Gutenberg University Mainz）、明斯特應用技術大學（Münster University of Applied Sciences）、 科隆應用技術大學（Cologne University of Applied Sciences），以及萊奧本礦業大學 （Montan University Leoben）。 研究發現：透過對於四所高等教育機構之平衡計分卡的比較分析，本研究指出，平 衡計分卡為高等教育機構提供了一種策略的系統性觀點。它為策略的實施和控制，確保 了一個完整而複雜的架構，並且在高等教育機構策略管理的過程中，根據「計畫─執行 ─檢核─行動」（plan-do-check-act）的模式，建立起了進階學習的基礎。 研究意涵／意涵：本研究對於高等教育機構之平衡計分卡的一般架構發展，提供了 進一步實質運作的基礎。實踐意涵：在本研究中所呈現的架構可以做為基礎，用於高等教育機構之平衡計分卡的一般架構發展。社會意涵：在本研究中所呈現的架構可以做為基礎，用於高等教育機構之平衡計分卡的一般架構發展。原創性／價值：本研究指出了平衡計分卡之結構與因素的特性，以及其在高等教育機構的管理系統中不同階段中的發展。

Purpose – The purpose of this paper is to focus on the comparative analysis of the Balanced Scorecards of four higher education institutions and aims to defi ne the general framework of the Balanced Scorecard for the higher education institution which concerns: the structure and elements of the Balanced Scorecard; development of the Balanced Scorecards on the different levels of the management system of the higher education institution; defi nition of the main functions of the Balanced Scorecard which it performs in the process of the strategic management of the German higher education institutions. Balanced Scorecard is analyzed as a strategic management system that translates a higher education institution’s strategy into a comprehensive set of performance measures that provides a framework for a strategic measurement and management system. Design/methodology/approach – The comparative content analysis of the Balanced Scorecards of one Austrian and three German higher education institutions – Johanes Gutenberg University Mainz, Münster University of Applied Sciences (Fachhochschule Münster), Cologne University of Applied Sciences (Fachhochschule Köln), Montan University Leoben. Findings – Using a comparative analysis of the Balanced Scorecards of four higher education institutions this paper argues that Balanced Scorecard provides a systemic view of the strategy of a higher education institution. It ensures a full complex framework for implementation and controlling of the strategy and sets a basis for further learning in the process of the strategic management of the higher education institution according to the scheme “plan-do-check-act”. Research limitations/implications – This paper provides a basis for the substantial further work on the development of the general framework of the Balanced Scorecard for the higher education institution. Practical implications – The framework presented in this paper can be used as the basis for the development of general framework of the Balanced Scorecard of the higher education institution. Social implications – The framework presented in this paper can be used as the basis for the development of general framework of the Balanced Scorecard of the higher education institution. Originality/value – This paper indicates the particularities of the structure and elements of the Balanced Scorecard, its development in the different levels of the management system of the higher education institution.