國內醫療產業競爭激烈，醫院管理者除了必須制定適宜的經營策略以為因應，還需擁有良好的策略執行能力，而平衡計分卡提供了一個將策略轉換成行動方案的完整架構，能夠提升整體績效，進而落實使命願景。 國內外關於平衡計分卡對組織及員工之影響與效益的學術研究不甚豐富，且多以營利組織為對象，而本研究將以國內某教會醫學中心為研究對象，透過問卷調查、蒐集實際績效資料的方式，探討實施平衡計分卡對於員工認知評價及組織績效之影響。 研究結果發現：(1)個案醫院員工認為實施平衡計分卡對整體組織及員工個人有顯著影響；(2)不同職務階層的員工，對於平衡計分卡的認知評價有顯著差異，且主管比非主管來得好；(3)部門推行平衡計分卡的時間越長，員工對此制度的認知評價越佳；(4)實施平衡計分卡對個案醫院組織績效似有正向之影響。 本研究結果不僅能幫助個案醫院審視平衡計分卡的施行現況，亦能提供其他醫療院所作為導入平衡計分卡之參考。 / With the increasing competition in domestic medical industry, hospital management should make effective strategies. Besides, they still need to have good competence to implement their strategies. Balanced scorecard (BSC) offers an intact framework changing strategies to action plans. It can improve the organizational performance, and therefore achieve the mission and vision desired. It is not very plentiful in academic research regarding the effects and benefit of BSC to organizations and employees, and most of their objects are profit organizations. This research will take a large Presbyterian hospital as a research object, judging from questionnaire we’ve made, and the way of collecting performance information, to find the effects of BSC to the organizational behaviors and organizational performance. The results of this study show that: (1) the implementing of BSC has apparently influence on the case hospital and its employees. (2) Different hierarchy has different evaluation on BSC, and management has better evaluation than non-management. (3) The longer of the time it takes to implement BSC, the better the departments will evaluate it. (4) It seems that implementing BSC will have positive influence on the case hospital’s performance. The results of this study can not only help the case hospital to examine the effectiveness of implementing BSC, but also serve as a reference for other healthcare providers to adopt BSC.