會計師因為社會所賦予的責任，是投資大眾對資本市場的信心所在，扮演著監督企業是否誠實表達其經營狀況的公正第三者。但是隨著企業經營國際化的程度越深，跨國營運模式更加成熟之際，會計師除了必須具備在地的專業之外，尚須具備全球經營環境、產業及稅務法規等相關知識，以提供符合客戶國際化需求的服務。同時由於各界對會計師業的管理與獨立性的要求也愈來愈嚴格，在獨立性與追求成長的雙重挑戰下，對投資大眾負有社會責任的會計師業，如何透過其品牌價值之建立，獲取大眾信任；並透過品牌的差異化，在同業競爭中同中求異，脫穎而出，拉大差異，以追求成長。 個案A會計師事務所運用國際聯盟組織的全球專家資源及區域性人才運作的整合，透過「整合行銷溝通」與「知識分享」的方式，包含提出產業別及各領域的研究報告、在媒體發表相關論點文章、於學校開闢產學合作課程、舉辦研討會等方式，不但塑造出其產業專家的形象，同時也引進全球最新的議題與觀念，建立在專業知識領域上的議題領先性（Thought leadership）形象，透過議題領先性的建立，塑造其具備在地化與全球化的專家智識品牌價值，建立其專業服務差異化的優勢，拉大競爭差距，並進而追求成長。 本研究嘗試探討個案事務所在議題領先性的做法及其績效管理，以提供專業服務業在差異化優勢的建立及其績效管理上之參考依據，並對專業服務業在議題領先性之建立上提出建議。A會計師事務所藉由其全球組織聯盟之全球性品牌基礎為發展，透過知識分享擴及組織外部，包括顧客端及相關社群、社會大眾端，並運用整合性行銷之手法來達到議題領先性之塑造與品牌聲譽的差異性，藉以強化A會計師事務所之競爭優勢。 關鍵字：競爭優勢、績效管理、平衡計分卡、知識管理 / Accountants are relied on by the investing public to act as neutral third parties in their role as monitors of whether corporate reporting faithfully reflects actual operating conditions. However, with the increasing internationalization of corporate operations and the spread of cross-border business models, accountants are required to possess, in addition to local professional knowledge, knowledge relating to international operations, industries and regulations, in order to provide services that meet the needs of their globalizing clients. At the same time, standards for accounting management and independence requirements have grown increasingly strict. Given the dual challenges of remaining independent and pursuing growth, how do accounting firms, with their responsibility to the investing public, build brand value and acquire the public’s trust, and how do they distinguish themselves through brand differentiation, stand out from their competitors and achieve growth? In the case referred to in this thesis as Accounting Firm A, the firm leveraged the resources of its global alliance, global experts and regional integration of talent, and used “integrated marketing and communication” and “knowledge sharing” (including presentation of studies in different industries and fields, publishing articles on relevant topics, providing courses to the academic community jointly with industries, holding seminars, etc.), to introduce the latest issues, create its image as industry experts, and establish a reputation for professional thought leadership. This, in turn, created brand value based on local and global expertise, and allowed the firm to build competitive advantage in differentiated professional services, thereby enlarging its competitive lead and achieving growth. This thesis explores the methods that the subject firm used in building thought leadership and in its performance management, and provides evidence and suggestions for professional service providers on the establishment of advantage through service differentiation and performance management. It finds that Accounting Firm A, based on the development of its global brand and global alliance, utilized integrated marketing to establish thought leadership and brand differentiation. The firm further strengthened its competitive advantage by extending knowledge sharing to those outside the organization, including customers, relevant communities and the general public. Knowledge itself does not create value. The value of knowledge is fully realized only through management, communication and sharing, and the power of information technology.

由於民用航空器產業之經濟特性，補貼成為該產業發展之必要支柱，然因補貼係不公平之貿易行為，因此在WTO下曾引發數個民用航空器補貼爭端，包括巴西與加拿大間之區域航空器補貼案及美國與歐盟間之大型民用航空器補貼爭議。有鑑於民用航空器產業之特殊性，本文主要之研究目的在於探究SCM協定下對於民用航空器補貼及出口補貼之認定基準。本文以巴西與加拿大間之區域航空器補貼案小組與上訴機構之判定基準為基礎，輔以其他WTO裁決先例，分析「歐盟─大型民用航空器補貼案」美歐訴狀中之主張，試圖推斷本案小組對於爭端措施可能之裁決、解析過往案例中未曾闡釋之補貼要件，以期能進一步釐清SCM協定補貼及出口補貼要件之認定。 / Because of the economic characteristics of the civil aircraft industry, subsidies in practice are deemed necessary for the development of the industry. Subsidy measures taken by WTO members will distort resource allocations, and may have an adverse effect on other members. In this connection, there are 7 civil aircraft subsidy disputes under the WTO so far, including 3 regional civil aircraft disputes between Canada and Brazil and 4 large civil aircraft disputes between the United States and European Communities. In view of the fact that the civil aircraft industry possesses certain special features, the main purpose of the thesis is to analyze the requirements of determination of civil aircraft subsidies and export subsidies under the SCM Agreement. In order to further clarify the determinations of subsidies and export subsidies under the SCM Agreement, the author will take the findings in the Canada and Brazil disputes and other WTO preceding cases as the basis to analyze the arguments in the United States and European Communities written submissions of European Communities- Measures Affecting Trade in Large Civil Aircraft, try to presume the panel rulings of that case, and explore the subsidy conditions never explained by WTO preceding cases.

2008年，中國實施勞動合同法與爆發全球金融海嘯，使大陸各行各業在遭受訂單下滑的同時，也面對人工成本增加的雙重考驗。隨著2009年7月的景氣增溫，以及中國政府擴大內需的政策，企業的訂單雖增加，但卻又發生勞工短缺的問題。2010年第一季以來，中國各地又開始陸續調漲最低工資，造成許多勞力密集的產業面臨外移或西進的抉擇。大陸台商在所歷經的重重挑戰，其實都是商業世界的常態，企業必須因應外界局勢的轉變，調整策略方向，並將策略貫徹校準到組織、流程及每一位員工的身上，方可淬鍊出新的競爭優勢與抵抗力，在下一波變局的挑戰中克服衝擊並開創新局。 個案公司為某專業五金產品設計、製造之大陸台商，在1994年即已進入中國大陸設立生產製造的據點。個案公司之產品具有產業環境快速變化、市場競爭、產品生命週期短、產品組合少量多樣等特性。本研究首先針對個案公司當前所面臨的挑戰與管理議題進行說明，然後運用策略形態分析法，重新擬定策略方向，再以平衡計分卡的精神，從財務、顧客、內部流程與學習成長四個構面引導出符合策略方向的策略性議題，制定策略性目標與關鍵績效指標，以提供管理階層與全體員工明確的量度，做為未來績效薪酬的考核依據，以確保組織行動與策略方向一致。最後並針對每個策略性目標提出初步行動方案，做為個案公司啟動變革的行動藍圖。 / Law of The People’s Republic of china on Employment Contracts has been effective since 2008, which inevitably increases the labor costs for all companies. In the same year, all the industries suffered the steep downturn of incoming orders caused by the worldwide financial crisis. Although corporate received more orders since July of 2009 resulting from the minor recovery of economy and the policy of internal expansion, the shortage of labor issue appeared. Since the first quarter of 2010 and onward, the minimum wage was set to higher level again, which makes those labor-intensive industries confront the decision of either move out of China or relocate to the west. These challenges to the companies in mainland China are nothing but common to the business world. Corporate must cultivate its capability to adjust its strategy and align its organization, processes people and resources with its strategic direction so as to confront the fast changing environment and gain its competitive advantages. The subject company in this research is a Taiwanese company specialized in providing design and manufacturing service of sheet metal. The subject company set up its manufacture facility in mainland China since 1994. Currently the product line is characterized with fast changing, competitive, and low volume high mix. This research first analyzes the challenges and management issues faced by the Company, followed by the development of new strategy base on an application of the strategic posture approach. By a further use of a balance scorecard framework, the strategic issues for finance, customer, internal process, and learning and growth perspectives are derived. With the development of the strategic performance indicators, a clear strategy-focused performance management framework is provided and referenced for future assessment of incentive-based compensation system. With organizational behavior aligned with the strategic direction, the initial action plans for every strategic target would be proposed as an action blueprint for corporate revolution of the company.

行動通信市場開放初期，市場供需活絡，電信營收快速增長，然而經過十年的成長期後，行動通信市場已趨近飽和。台灣行動電話滲透率近五年之滲透率由2006年之95.7%逐步增至2010年111.73%，市場滲透率已呈現過度飽和的情形。手機費率組合的多元化讓消費者忠誠度易受動搖，電信業者除了需吸引新用戶外，還須鞏固既有用戶以避免流失，所面臨的挑戰與競爭，較以往更為劇烈。 本論文著眼於分析直營門市人力資源的缺口，以及門市人員的績效制度的設計合理性。並以Kaplan and Norton (1996)所發展之平衡計分卡架構，協助澄清組織願景、策略，並作為診斷人力缺口之功能，以及績效評核的合理性。經由人員素質提升，透過差異化的服務品質來加強消費者對電信業者品牌的認知差異，以提升企業本身的競爭力。 本研究主要以單一電信業者做為個案分析。研究發現人員主要缺口在選訓用留制度的建立上，透過職能分析來補足策略性衡量指標缺口，釐清績效目標設定問題，同時檢視門市潛在的問題，在招募、訓練、績效評估、薪酬制度上產出新的建議，同時也在目前的績效評核系統，透過平衡計分卡的觀點提出新的改革衡量指標。

在全球經濟化形式下，新資訊時代的變化帶來企業所面臨環境有更高的不確定性，市場變幻莫測，國際經濟環境動盪，企業的生存面臨著前所未有的挑戰，世界金融危機所帶來的困境、裁員、企業升級等危機，這些都迫使企業經營者不得不去思考如何應對環境快速變化之特性及採取必要的經營策略。企業在劇烈的環境變化中如何發揮自身的競爭優勢，並與其他企業合作互贏，來應對外部持續變化的不確定環境。 本研究由文獻資料分析出企業所面臨不確定環境中所應用的策略，確認不確定環境中可採用的策略方法，對競合策略、企業文化、企業創新與轉型、SWOT分析法及平衡計分卡進行歸納總結。 本文以膠帶行業一集團中的子公司為研究對象，對膠帶行業的產業結構進行分析，重點介紹大陸PVC市場並對膠帶行業未來的發展趨勢進行預測展望。再對企業目前所處的策略地域、經濟環境、企業環境、環保趨勢進行分析。運用價值網、SWOT分析法、平衡計分卡等分析方法對企業目前的運營狀況進行總結，研究企業現推行的經營策略及未來發展之路，並在最後得出企業實施策略後的成長效益進行總結。 / In the global economic times, the change of new information age cause the business has to faced greater uncertainties environment, the market is uncertain, international economic environment unrest, the enterprise is faced with unprecedented challenges and the world financial crisis brought difficulties, downsizing and enterprises upgraded etc. All these forces managers to think how to solve the problem of environmental rapid changes and take necessary measures . Enterprises how to play its own competitive advantage and cooperation with other enterprises in the severe changes environmental , how to fit the constantly changing environment. This research based on the documentation to analysis of strategy when enterprise in the unsure environment.This research to confirm the strategy could adopted in the unsure environment. Summarize the Co-opetition,corporate culture, innovation and change, swot analysis and balanced scorecard This thesis study with a group of the subsidiary in the tape industry.To analysis the industrial structure and focus on the plastic PVC market of China.The future development tendency of tape industry forecasted.Then analysis strategic areas of enterprises, business environment, corporate environment and the trend of environmental protection.Analysis the present state of the enterprise with the vuale net,SWOT anaylsis and balanced scorecard to research the present operate strategy and the direction of future development.At last,come to the benefits of growth after the enterprises implement strategy.

在服務經濟的時代，人們為了提升生活品質越來越重視心靈需求而非過往所重視的物質需求。文化創意產業提供的原創性以及內容扮演越來越重要的角色，文化創意產業近年來在世界各國之經濟地位也漸趨重要；本篇論文提出一個透過網際網路提供台灣國立故宮博物院動態展覽的嶄新影音廣播服務--「故宮影音頻道」。故宮影音頻道意圖透過影音多媒體展示，更全方位且完整地呈現中華文物的精緻特質和內涵，以帶給瀏覽者更清晰具體的文物觀賞體驗，以及激發瀏覽者之創意靈感。 故宮影音頻道為了符合高標準的服務品質以及處理來自世界各地使用者的潛在高峰需求而特別設計負載平衡的機制。本篇論文更進一步地探討故宮影音頻道平台後端作業流程的技術挑戰以及展示提供線上影音廣播服務的具備彈性、靈活、分散特性的雲端平台。首先，我們在雲端平台上建立具有處理大量使用者的負載平衡機制的故宮影音頻道。接著我們讓故宮影音頻道上線進行實驗、收集資料及分析。根據實驗的結果，我們為了維持高標準的服務品質應用排隊理論設計了兩階段的服務系統，最後探討在不同電腦及網路環境下，如何利用該服務系統計算出符合服務品質的設定。 / The iPalace Video Channel is a video-based website and provide people around the world a brand new video-broadcasting service on the Internet which introduces relics in National Palace Museum in Taiwan. The iPalace Video Channel is designed to meet the high standard of service quality which users can watch videos without delay and be capable of coping with potential high peak demands from worldwide. In this paper, first, we establish the iPalace Video Channel and an elastic and reliable mechanism via load balancing that is capable of handling potential huge peak-demand of video services. Second, we conduct an experiment by sampling the video-based service in practice and evaluating the presented approach online. Third, from the finding of evaluation, we establish the two phase service system for delivering video services with high standard of service quality. Finally, we discuss the formal queuing model of video services from which the settings of the queuing system that satisfy acceptable service quality could be calculated under various computer and network environments

台灣中小企業在發展過程中，成功的企業初期發展都相當快速，但往往因為制度設計的不健全而減緩成長力道，甚至因為組織及制度跟不上成長的速度而導致企業失敗。制度對於中小企業的企業主是又愛又怕，企業主希望制度建立後可以一勞永逸，但又怕制度對於決策的束縛。本研究試圖將平衡計分卡之應用方法導入個案公司作為策略管理工具，並從研究中找出導入過程可能的問題及對策。 本研究之主要目的是利用企業評價方法來評估國內某自動化光學檢驗設備代理商過去五年是否為股東創造出經濟附加價值，並且透過個案公司經營績效的分析，以及檢視自身與競爭對手之比較來找出個案公司之核心競爭力，最後再藉由平衡計分卡架構將策略落實成實際的行動，並為新的策略行動提出組織改善及考核指標改善之方法。 / The development of Small and Medium Enterprises (SMEs) in Taiwan, successful ones grow up very fast in the initial stage. But the growth of these companies often become slower because of the system is not fit the growing stages, even failed because of the defective organization and system which cannot keep up with the growth of the enterprise. However, the owners of SMEs want to establish the system, but on the other side they do affair of placing restrictions on themselves. This study attempts to build the Balanced Score Card (BSC) as a strategic management tool for the Automatic Optical Inspection Equipment Company (S company) and try to find the possible problems and countermeasures from the study. The purpose of the managers operate the business is to create value for shareholders, the purpose of this study is to use the evaluation methods(Economic Value Added, EVA) to calculate the value of S company during past five years. This study tries to find out the core competence of S company by research the difference of S company and competitor. Eventually, put the strategies into actions and Organization Reengineering by BSC. Key Words：Small and Medium Enterprises (SMEs)、Balanced Score Card (BSC)、Economic Value Added(EVA)、Automatic Optical Inspection Equipment Company

知識經濟與網際網路的迅速發展，全球經濟、政治、社會、教育、科技、文化等環境均產生重大改變，面對以知識為本，以「創新、速度、價值」為核心的新經濟型態，國際間各企業、政府機構及非營利組織，受到此知識經濟的衝擊，及競爭的壓力，必須調整傳統的角色，以策略性的管理思考邏輯，應用新的策略及執行策略創造新的市場機會與價值，以增加競爭力。在知識經濟時代的企業，不能再以傳統的財務性指標來衡量其營運績效，員工知識、顧客與供應商的關係與企業創新文化等無形資產是現代企業創造價值的關鍵因素，企業目標亦由過去的追求利潤提升為價值的創造活動，因此需要一個完善的策略管理制度。由哈佛大學教授羅伯.柯普朗（Robert Kaplan）與諾朗諾頓研究所（Norton Institute）最高執行長（CEO）大衛.諾頓（David Norton）所共同發展出來的「平衡計分卡」即是對於知識經濟中的組織，所提出的一種多面向策略管理的工具，且不同於以往單一面向的績效評估方式，平衡計分卡是用多面向的評估標準，使組織對於各面向能夠均衡的掌握，成為各企業推崇的策略管理工具。 平衡計分卡之優點在於可提供企業一個系統化實施策略的管理體系，期能創造以策略為核心的組織，並將組織之願景與策略轉換成目標與績效量度，協助組織聚焦及整合現有的資源，及有效執行策略以達成目標。因此，藉由平衡計分卡的導引，企業可以整合一切有效資源與活動，以執行策略及實現策略。另外，組織亦可透過平衡計分卡建立各個單位間策略的連結關係，使得組織各層級與每個員工都能以最有效及緊密的網絡運作，並能確實的執行策略。 平衡計分卡的理論，已經過無以計數實務上的驗證，全球企業、組織相繼加以採納並獲致極大效益，可知平衡計分卡已受到全球大部分重要企業一致的肯定，並付諸實際施行的行動；此外，由於平衡計分卡的理論及其原則，均可適用於公部門組織及非營利組織，只要稍微修改其基本架構，以符合公共部門組織的需要，便能作為公共部門組織績效理的制度。 平衡計分卡日臻成熟的發展，對各企業、公部門及非營利組織提供了無數的助益，除了總計分卡外，還尚需有董事會計分卡、企業計分卡及管理階層計分卡，協助組織將策略落實在各階層，使治理流程協調一致以提供組織透明度，並且讓組織及事業單位與策略相互連結、配合、聚焦、協調一致，而獲得突破性的成果。組織最重要的支柱即使命、願景及策略，透過平衡計分卡能與每天的管理行動及員工的日常生活連結，配合適當的內部激勵制度，創造使員工連結至策略的管理機制，並讓策略成為持續性的循環機制，激發策略學習的流程，使組織成為一個不斷成長與進步的雙軌循環流程。更重要的是，平衡計分卡將長期的策略及衡量指標與短期戰略規劃與預算結合，形成了一套完整的策略管理工具。 在此競爭激烈的時代，企業的成功不能僅靠傳統的有形資產，智慧資本已發展成企業無形價值創造之工具，更是未來影響平衡計分卡發展最重要的一環。智慧資本是組織成長的主要驅動因素，透過平衡計分卡的策略性目標、策略性衡量指標、及策略性行動方案引導智慧資本的形成。亦即企業本身具有的一般性智慧資本，經由平衡計分卡的引導，發展出策略性智慧資本，促使企業創造更大價值。另外，藉由平衡計分卡的架構來強化智慧資本的管理，亦是落實智慧資本的重要任務之一。智慧資本管理透過智慧資本管理之活動、管理流程、管理工具及管理方針，將智慧資本轉化為企業之價值運用。 本研究係藉由文獻分析研究的方式，深入瞭解平衡計分卡的理論與精神，並期望能從此理論基礎進而探討實務面的執行問題，以期能為學術界與企業界提供未來發展及實施平衡計分卡之參考。 關鍵字：策略管理（Strategy Management） 平衡計分卡（Balanced Scorecard） 策略核心組織（Strategy Focused Organization） 策略地圖（Strategy maps）

面對競爭激烈的經營環境，如何以優質的企業決策及執行力獲取競爭優勢，成為經營管理層重要的管理議題。本研究以國內某公司為個案研究對象，透過(1)檢視個案公司的策略內容，了解企業本身之策略形態(條件、環境與目標)、功能政策、組織方式與結構以及各項行動方案與績效衡量等之關聯性，(2)策略點態勢分析及平衡計分卡，診斷企業管理缺口並發展未來的策略方向及行動方案。(3)透過策略地圖與平衡計分卡之概念，將願景、策略內容與目標及衡量指標之因果關係轉化成策略執行的架構，以達成策略執行及目標績效管理的整合效果，協助個案公司建立一套有效的策略管理制度。(4)以相關係數分析驗證績效指標與策略目標間之關聯性，以作為未來改善之基礎。 本研究之主要研究結論包括： ㄧ、經由分析個案公司的現行策略與經營形貌，體認在缺乏明確的公司願景及目標下，有限資源的分配順序無法產生共識，造成企業內部溝通成本過高及組織績效不彰的問題，個案公司有必要進一步釐清策略定位並規劃長期性的目標，將事業單位之目標與公司整體目標相聯結，以增進績效指標與策略目標之達成。 二、以策略形態之分析結果提供個案公司各單位主要主管對話之基礎，並經由內部整合會議之溝通討論，基於個案公司之核心能力及優勢，決議短期內將公司定位為產品追隨者，將企業目標聚焦於核心產業，長期則將以全方位方案解決提供者為企業目標，在事業與總體策略上，強調品牌業務經營之強化及快速擴大專案代工規模以獲得製造之規模經濟，並強化功能性產品與機械之開發能力，適度調整功能性架構，以強化橫向溝通及資源之整合綜效。在網絡定位策略上形成之共識包括增加價值鏈項目活動與深化專案代工業務之核心競爭力，增強在產業中的主導實力。 三、在建置組織績效管理架構上，則初步建構出組織績效各構面之衡量指標，並採用相關分析驗證現行績效指標與策略目標間之關聯程度，以作為個案公司日後進行策略管理之建議與未來持續改善之基礎。相關係數分析顯示，聯結程度不顯著之績效指標充分反映個案公司經由策略整合分析後，決議強調之策略發展方向。 / Obtaining a competitive advantage via a well thought out strategy and its execution for value creation is one of the most important tasks for executives in today's cutthroat market place. A listed Taiwanese enterprise was chosen as the subject company for this study. Focused efforts were directed to analyze the relationship between the subject company's strategy and its actions in pursue as well as to diagnose its overall management performance. The results of this study were summarized in hope to provide the firm an organized framework for refining and mapping its strategic plans and developing its performance measuring system. The approach of this study is guided in four sequential steps: 1. Examine the subject company's strategic insight to understand the firms strategic posture (capability, environment, goal), functional policy, organization structure, and relationship between its action plans and measuring system; 2. Diagnose, by applying the methodology of Strategic Posture Analysis, the subject company's performance management system and identify gaps between actions and its strategic direction for the corporate and its individual business units; 3. Develop the subject company’s strategy map and translate the mission and strategy of corporate and individual business units into a set of measuring build around the four perspectives within the framework of the Balanced Scorecard (BSC) as a template for investigating the subject company's performance in relationship to its objectives; and 4. Test empirically the correlation between the key performance drivers and its strategic objectives to provide a gap analysis as the basis for its improvement planning. The major findings and results from the study are summarized as follows: 1. The assessment on the subject company's current strategies and its actual operations in practice revealed that its vision and mission have not been clearly communicated and consensus was lacking on priority of resource deployment among its executives. As a result, the subject company suffers from high communication cost and lagged performance. It is imperative that the subject company clarify its corporate vision and mission statement and long term strategic objectives to realign individual business units' actions to corporate long term strategic postures. 2. Through multiple interviews with its officers and their participation in analysis of the subject company's overall strategic posture, consensus on strategies for both short term and long term were eventually achieved. Playing follower to the leading brands in the short term will continue while, in the long run, it will prepare itself to be a total solution provider in its selected markets. Dedicated efforts to strengthen its functional materials and equipment engineering platform as well as to expand its front end customer service capability were suggested. Due to the nature of its diverse business unit operations, the business unit executives agreed on a combined strategy portfolio–focusing branded business activities in value building; expanding OEM business for economies of scale while steering toward ODM; and adding E-Channel to broaden its communication and connection vehicles to the market and consumers. Organization may need to be restructured in such a way as to allow resource sharing and leveraging for better synergy. It was well recognized that increasing activities in the value chain together with enlarged OEM/ODM scale will naturally enhance the subject company's driving position in its industrial network. 3. A strategy map in the framework of BSC was developed for correlation analysis between the current performance drivers and key strategic objectives. Weak correlations were identified in many of the subject company's key activities which suggest the needs for further review upon its strategy setting and execution practice before a BSC concept-based strategic performance management system could be applied effectively to integrate performance across organization.

隨著資訊科技的進步與網際網路的流通，二十一世紀儼然成為一個不同於從前的時代。不同於以往單一面向的績效評估方式，平衡計分卡採用多面向的評估標準，使組織對於其各個面向都能夠均衡的掌握，並且具有前瞻性的策略管理功能，而其中它又以學習與成長的構面，作為其他構面的基礎。 近年來由於全球化的興起，各界相當關注提升組織競爭力的課題，於是許多關於組織績效的文獻應運而生，內容不外乎講究外在報酬與內在報酬，而後者更是近年來研究的重點。組織要能順利的運作，最主要的關鍵仍在於人的因素，組織中的成員除了要能依照職務規定或工作說明書的內容行動，更要能充分的展現出「角色外行為」，現在學者通常將其稱為「組織公民行為」。 首先，本研究將對於平衡計分卡與組織公民行為的概念加以釐清，以作為後續討論的基礎。其次，將探討組織願景與策略對於組織公民行為的影響，以及平衡計分卡中學習與成長構面與組織公民行為的交互影響。在這兩大主軸的討論之中，初步的將平衡計分卡與組織公民行為做一連結。