二十一世紀是一個充滿改革，追求卓越發展的世紀，教育自然不能自絕於此種時空背景之外。學校教育在民主化、多元化、自由化及全球化的背景底下，需與其他社會系統互動、交流，因此，學校經營策略必須依隨社會的演進脈絡，進行必要的改革，以追求教育品質之提升。學校教育的革新，根本之道首在經營策略之改善，需要運籌帷幄現代經營管理的知識和理念，研擬具體可行方案，方能提升教育品質，充分發揮教育功能。企業向來是經濟、政治、文化變局的敏銳嗅覺者，它們能夠在亂世（政治、社會）與亂市（經濟）中生存而屹立不搖，自然有其脫俗不凡的經營策略，始能因應變局，並尋求企業改造以及在亂中求勝。學校教育的經營若能如同企業界一樣，擁有敏銳的洞察力，能夠在一堆雜亂無章的訊息中明辨出型態，在紊亂中尋找到秩序，在渾沌中釐清觀念，慎思世俗的「變」與「常」，以及在持續不斷革新中，適切運用企業經營理念，篤行卓越的學校經營策略，以便對學校教育進行根本的改革。企業經營理念中，全面品質管理與平衡計分卡，是兩種嶄新的經營哲學及管理典範，在企業界的運用上績效卓著。兩者在內涵上頗有異曲同工之處，因之，若能將其經營理念予以整合，強化二者之間可能存在的互補態勢，並應用於改善學校的經營策略方面，定可藉以提升教育品質，追求卓越教育理想之實現。

Education is absolutely under the influence of revolutionary and remarkably-developed 21st century. In such a democratic, multiple, liberalistic, and global background, school education should be interacted and commuted with other social system. In other words, it would be changed, reformed, and improved in consist with social revolution to enhance educational quality. Educational reform basically aims at improving management strategy, which needs administrable knowledge, operative idea, and concrete plan to promote educational quality and extend educational function. Enterprisers, the sensitive perceivers and persistent survivors in economic, political, and cultural alternation, naturally possess superb management strategy, which could make those businessmen towering and successful in the disorder world. If educational administers own the foresighted sensibility, which enables them to observe norm from disordered information, clarify key point from chaos, master earthly permanence and variety, and flexibly adapt to commercial management strategy, they might soon put their educational ideal into practice. Among those enterprise management ideals, Total Quality Management and Balanced Score Card, the newly management philosophy and administrational model, obtain outstanding success in business. In fact, the two styles are different approaches to the same purpose. Therefore, if being integrated, strengthened, and complemented with each other, they surely can help improve school management strategy, enhance educational quality, and execute prominent educational ideal in the coming day.