本研究以平衡計分卡爲架構，爲財務中心建構績效指標，並探討不同管理階層於 進行績效評估時，對財務面與非財務面績效指標的偏好差異。本研究結果發現：1.財 務中心人員對四個構面績效指標之「重要程度」認知均大於「對現況滿意度」之認知 ，顯示受測者理想與實際認知之間存在顯著性差異。2.績效指標「重要程度」認知中， 最受重視者爲「顧客」構面，最不受重視者爲「財務」構面，與一般企業較重視財務 構面之現象大不相同。3.財務中心不同特質人員，對各構面績效指標之看法無顯著差 異，且有偏好非財務構面傾向。4.各構面績效指標重要程度因素分析的結果，共萃取 8個因素，此8個因素正符合財務中心之組織及業17務特性，可作爲爾後建立績效評 估制度之參考。5.財務中心人員對制訂績效指標時考量依據的認知，與平衡計分卡之 執行步驟相符，顯示財務中心人員對於績效評估制度皆有高度的認知。

This paper employs the framework of Balanced Scorecard to construct performance indexes for the Financial Center in the Ministry of National Defense, and examine the preferences of financial and non-financial metrics in different management department. The results are as follows ： 1. The performance indicators of the four dimensions are all perceived more important than satisfaction. It reveals the gap between desirable and actual importance was statistically sigmficant.2. Performance indicators of customer are the highest in emphasis, but financial dimension is the lowest. This phenomenon differs greatly from business in financial dimension that is emphasized. 3. The difference between performance indicators to each dimensions are not significant and has prejudiced in non-financial dimension favor. 4. The factor analysis result shows that 8 factors have been chosen. The factors conform to the organizational and practice feature of Financial Center in the Ministry National Defense, and going to be a reference for evaluation system designed. 5. To formulate a basis of the performance indicators is consistent with the implement step of Balance Scorecard. It reveals the staff highly perceived the performance evaluation system.