本研究運用平衡計分卡建構台東縣長期照顧機構績效評估指 標，並運用層及分析法測量權重，研究對象為主管、專業人員及 第一線工作人員為主。研究結果顯示學習與成長構面最為重要， 其權重為0.36840971 ， 第二重要為顧客構面， 其權重為 0.228602956，第三重要為財務構面，其權重為0.213022025，最 後重要為內部流程構面，其權重為0.189965309；在一致檢定性 CI=0.017072 表示整體判斷具一致性，CR=0.018969 表示矩陣一致 性程度令人滿意。研究建議有制定財產管理辦法、提供住民多元 化差異服務等、制定標準化工作流程與職責、積極辦理相關人員 訓練課程等。

The Studies of the Establishment of the Long-Term Care Institutions on the performance Indicators in Taitung on the Balanced Scorecard. The Analytic Hierarchy Process(AHP) is applied to construct a BSC framework with 4 perspectives and 21 measures and to obtain the weightings. The samples are managers, professional workers and basic workers. The results frameworks indicate that the most importment is learning and promoting(0.36840971), the second importment is customers(0.228602956), the third importment is finance(0.213022025 ), the last importment is inner process(0.189965309). The suggestions including, establishing the methods of finance managing, offering different services, establishing standard working process and duty and offering training etc.