本研究以中國之武漢、上海與珠海之「錦江酒店」、「如家 酒店」與「7天酒店」為研究範圍，其行政主管與員工為研究樣 本，共發放105份問卷，其中，員工發放90份，主管發放15份，有 效問卷為105份，有效回收率為100%。同時，本研究透過SPSS 18 版對樣本之基本資料進行敘述性統計分析，並透過簡單迴歸進而 驗證假設，再者，運用Super Decisions（windows-latest-beta 版） 軟體進行構面與準則之權重分析，最後，透過重要性與績效表現 之分析進行策略建議。研究結果顯示：(1)平衡計分卡之財務、 顧客、內部流程、學習與成長等四構面皆對行政主管／員工之滿 意度為顯著正相關；(2)關鍵構面為：「財務構面」與「顧客構 面」；(3)關鍵準則為：「總營業收入」、「總資產」、「淨收 益」、「淨資產總量」、「成本費用」。

This study sampled administrative/employee of “Jin Jiang”, “Home” and “Seven Days” in Wuhan, Shanghai and Zhuhai in China for investigation. This study sent a total of 105 questionnaires, retrieved 105 questionnaires (90 for employee and 15 for administrative), and the valid retrieved rate was 100%. Meanwhile, this study used SPSS 18 to do the descriptive statistics for the demographic variables, and the simple regression to verify the hypothesis. On the other hand, this study used Super Decisions (windows-latest-beta version) to analyze the weight and the ranking of the aspects and the criteria. Finally, this study used IPA (Importance-Performance Analysis) to advance the strategic suggestions. The results revealed that: (1) The four aspects (financial, customer, internal processes, learning and growth) of BSC (Balanced Scorecard) are significantly positively related to administrative/employee satisfaction; (2) The key aspects are “financial” and “customer”; (3) The key criteria are “total revenue”, “total assets”, “net income”, “total net assets”, and “cost”.