本研究旨在探討國小教師之工作-家庭平衡、正向情緒、組織公民行為之關係，並探究正向情緒在工作-家庭平衡與組織公民行為之間是否具有中介效果。研究採用問卷調查法，以新北市公立國小教師做為樣本母群體，採用分層隨機抽樣，抽出64所小學共計760位受試者，回收有效問卷616份，所得資料分別以描述統計、t考驗、單因子變異數分析、Pearson積差相關、迴歸分析、Sobel檢定等統計方法進行研究，根據研究結果加以分析歸納，研究結論如下： 一、新北市國小教師工作-家庭平衡屬中高程度，WFC高於FWC、FWE高於WFE。 二、新北市國小教師正向情緒屬中高程度。 三、新北市國小教師組織公民行為屬於中高程度，以OCB-I最高。 四、婚姻狀況、未滿18歲子女數、服務總年資、學歷、現任職務在WFC上有顯著差異；性別、年齡、婚姻狀況、未滿18歲子女數、服務總年資、學歷、現任職務在FWC上有顯著差異；年齡在WFE上有顯著差異；現任職務在FWE上有顯著差異。 五、學歷、現任職務在整體OCB上有顯著差異；未滿18歲子女數、現任職務在OCB-I上有顯著差異；性別、年齡、婚姻狀況、服務總年資、學歷、現任職務、學校規模在OCB-O上有顯著差異；現任職務在TASK上有顯著差異。 六、學歷在正向情緒上有顯著差異。 七、工作-家庭平衡教師在正向情緒、OCB-I、TASK、整體OCB顯著高於非平衡教師。 八、「工作-家庭增益」與正向情緒對組織公民行為具顯著相關及預測力。 九、正向情緒在「工作-家庭增益」與組織公民行為間具有部份中介效果。 最後，根據研究結果提出建議，以供學校校長、教師及後續研究之參考。 / The purpose of this study is to investigate the relationship between teachers’ work-family balance, positive emotion and organizational citizenship behavior (OCB) in elementary school. Furthermore, the mediation of positive emotions on work-family balance and OCB was examined. A survey research was conducted using a sample of elementary school teachers in New Taipei City. Data from a sample of 616 teachers within 64 schools was analyzed and processed with the methods of descriptive statistics, t-test, one-way ANOVA, Pearson correlation, multiple regression analysis and Sobel test. The major findings of this study are as follows: 1. Teachers’ work-family balance is above average and WFC higher than FWC, FWE higher than WFE. 2. Teacher’s positive emotion is above average. 3. Teacher’s OCB is above average, “OCB-I” ranks the top. 4. Five demographic variables, including marriage, children under the age of 18, total serving years, education and position show significant differences in work-to-family conflict. Seven demographic variables, such as gender, age, marriage, children under the age of 18, total serving years, education and position, show significant differences in family-to-work conflict. One demographic variable, age, shows significant differences in work-to-family enrichment. One demographic variable, position, shows significant differences in family-to-work enrichment. 5. Two demographic variables, education and position, show significant differences in OCB. Two demographic variables, including children under the age of 18 and position, show significant differences in OCB-I. Seven demographic variables, including gender, age, marriage, total serving years, education, position and school classes, show significant differences in OCB-O. One demographic variable, position, shows significant differences in TASK. 6. One demographic variable, education, show significant differences in positive emotion. 7. Teachers with work-family balance are higher at positive emotions, OCB-I, TASK, and OCB than others. 8. Work-to-family enrichment and positive emotion are positively correlated with OCB. 9. Positive emotion as a mediator of the work-family enrichment and OCB. Based on the results of the research, suggestions for school principals, teachers and future related studies are proposed.

就業安定基金（就安基金）屬於政事型基金的特種基金，為勞委會促進國民就業各項舉措的重要經費來源。國內因近年來受到全球經濟不景氣及金融海嘯之影響，企業關廠歇業、政府財政收入減少以及失業率居高不下，對促進國民就業經費需求迫切，也使就安基金經費的運用效益更顯重要。以任務編組附設在勞委會職訓局下的就安基金管理會，肩負有效運用管理就安基金的經費的責任，其現有組織的功能是否能充分發揮，達成任務，值得關切。 本研究針對就安基金管理會組織運作與管理機制、就安基金經費分配妥適性以及就安基金運用效益等議題進行深入探討。本文結合採用文獻探討、次級資料蒐集及個案深度訪談等研究方法，對就安基金之運作與績效評核制度之現況及其面臨的管理議題進行分析。現況分析之主要結果如下： 一、 就安基金之經費執行與成果和上級之使命、願景及施政目標的關聯性有待強化。 二、 就安基金管理會屬任務編組，組織層級低且欠缺專責經營團隊。 三、 就安基金經費運用符合法定設置目的，惟較欠缺中、長程之規劃，資源分配模式有待調整。 四、 就安基金之績效評核機制與績效衡量指標，欠缺考量非財務性之領先指標及顧客回饋指標，無法有效指引成員朝向使命達成的方向前進。 就前述研究結果，本研究嘗試引用平衡計分卡之觀念與精神，對於附設於政府組織下之就安基金管理會，提出建議性之績效評估及管理架構與策略地圖，以作為協助就安基金管理會建構「以策略為核心」運作機制與績效管理之參考。 / The Employment Stabilization Fund (the Fund) is a special fund under the category of governmental funds. The Fund has been an importance resource for the Council of Labor Affairs in promoting domestic employment. The economic downturn and financial tsunami in recent years has severe impacts on Taiwan’s economy. Th shutdown of companies has resulted in the decrease in sources for funding from taxation for government and an increase in domestic unemployment. The Management Council Employment Stabilization Fund (the Management Council), formed as a task force under the Bureau of Employment and Vocational Training, the Council of Labor Affairs (the Bureau), is responsible for the performance of the Fund. As an important resource for promotion of domestic employment, the effective and efficient use of the Fund is essential. Using a case study approach, this thesis analyzes the operation and performance related issues with respect to the Fund. Literature review, the collection of secondary data and in-depth interview has contributed to findings in this study. The major findings of the current operation and management of the Fund are as follows. 1. The linkage between the allocation of funding and mission and policy of the Bureau needs to be enhanced. 2. Operation team should be formed with a higher hierarchy for the Management Council. 3. The allocation of funding is in compliance with the designated uses of the Fund. However, the mid-range and long-range planning is also required to enhance a more effective and efficient use of the Fund. 4. There appears room for improvement of performance management system. Non-financial leading measures such as feedback indicators from service recipients of the agency is not included in the current evaluation system. Based on the findings above and the concepts of the balanced scorecard, this thesis provides a performance management framework for the Fund. The suggestions include a better link between the use of the Fund and the mission of the Bureau, the operation and management action strategy of the Management Council, and the strategy map for the Fund.

生技產業為典型知識產業，同時也因醫藥研發的突破，而使國人受惠享受健康的生活，惟因與人類健康相關，涉及複雜的知識領域、道德倫理、法規管理、產業合作及商業化等過程。近年來國內新設生技公司莫不以開發新藥為職志，且都有其獨特經營哲學與營運模式來達成其企業終極目標。 本研究以國內開發新藥的生技公司為研究對象，採個案研究方法透過分析個案公司之過去策略發展，實地訪問經營團隊以描述策略形態及勢態，發展策略地圖及平衡計分卡四大構面具體內容並進而以相關係數驗證各策略衡量指標與策略目標間之關聯性，最後試圖連結PwC企業價值報告中價值平台，據以建構個案公司內部策略態勢與策略管理報導。 本研究之主要研究結論包括： 一、 個案公司已有明確的企業願景，亦已積極分析未來的策略形態，除定期性財務資訊外，應系統化建置一策略管理報導，使組織資源聚焦，形成共識，改善組織策略執行力。 二、 經由驗證相關分析，現階段策略形態的部分衡量指標間呈現顯著正相關，亦有大多數衡量指標因產品商品化時間過長尚無明確關聯，故個案公司應持續追縱現行策略衡量指標因果關聯狀況。 三、 個案公司可運用內部策略管理報導具體呈現策略活動執行結果，建立評估策略目標達成程度之價值管理報表，成為內部策略檢討會議之共同基礎，利用策略思考、澄清與共識之達成。而長期系統化之分析比較，除可提供更具攸關內部價值報告及管理資訊外，亦可作為外部報導企業價值資訊的基礎。 / Pharmaceutical industry is a typical knowledge industry. At the meantime, people can enjoy healthy life because of the breakthrough of medicine research and development. However, this industry is closely connecting to human health, thus there are various and complex domains involved, including knowledge, ethics, laws and regulations, collaboration of industry and commercialization, and etc. In recent years, local newly established pharmaceutical companies set their goals in developing new drugs, and have their own unique operating philosophy and operating models in order to reach their ultimate corporate goals. The object of this study is a local new drug developing pharmaceutical company. Through the analysis of strategic development of the past based on the methodology of case study and describing strategic posture and strength via interview with the managing team, the strategic plan and contents of four scopes for balanced scorecard are developed. Further, the relationship between strategic measurement indicators and strategic objectives are verified through correlated coefficients. And lastly, linking to the value platform of PwC Corporate Value Reporting in order to construct internal strategic move and strategic managerial reporting of the case company. The conclusions of this study including: 1. Case company has clear business vision, and is actively analyzing future strategic form. In addition to periodic financial information, the case company should construct a strategic managerial reporting in order to focus organizational resources, draw consensus, and improve organizational strategic executive. 2. Based on the correlation coefficient analysis, there is positive correlation among partial measurement indicators of current strategic posture. However, there is no clear correlation for most of the measurement indicators due to long span for product commercialization. The case company should continuously follow up the correlation for current strategic measurement indicators. 3. The case company can apply its internal strategic managerial reporting to specifically present the results of its operations, and establish value managing statements for assessing the achieving of strategic targets, to formulate the common basis for internal strategic review meeting, and utilize strategic thinking, clarification and reaching of consensus. In addition, long-term systematic analysis and comparison can be used not only for more relevant internal value reporting and managerial information, and be the basis for external corporate value reporting.

摘要 近年來，社會福利機構在政府部門的評鑑及非營利組織的責信要求不斷增加下，機構的經營績效已成為極受關注的焦點，若要確保機構的服務品質和目標的有效達成，組織需要不斷地自我檢視，持續改善與成長。然而，主管機關評鑑對機構的影響力為何？對機構在經營績效上有多少幫助？除了外部評鑑外，是否有其他管理機制來協助機構制定經營策略與管理作為，藉此提升機構的經營績效，以達成機構的願景與使命。 平衡計分卡是一套策略性績效管理工具，在企業界使用多年，均獲得良好之成果；原創作者認為對非營利組織更加具有效用，它不單只可以作為組織的績效衡量工具，更可將相關指標聚焦於組織策略，幫助組織在經營管理上更有效能。 本研究試以平衡計分卡之精神及架構；透過次級資料分析法、深入訪談法及多重個案分析法，探討台北市四家兒童及少年安置及教養機構（育幼機構）的經營管理作為符合平衡計分卡精神之程度，以驗證平衡計分卡之精神作為育幼機構策略性績效管理工具之適用性為何？倘若組織之經營管理作為兼具財務、顧客、內部流程及學習與成長四大構面的均衡發展，愈能聚焦於組織策略，且彼此之間連結密切良好，其經營績效應具有更良好的成果；依其經營績效表現程度之差異作為依據，若經營績效較優者，其經營管理作為符合平衡計分卡精神程度越高時，則表示平衡計分卡精神適用於育幼機構。以下為本研究之結果： 一、 研究發現： （一） 全部機構在經營管理作為上均具有平衡計分卡四大構面之精神去執行業務。經營績效越優者，其經營管理作為符合平衡計分卡精神程度則越高。 （二） 主管機關評鑑內容也有納入平衡計分卡之精神，但在機構的使命及策略方面較為缺乏。 （三） 經訪問結果顯示，個案機構負責人均認為平衡計分卡之精神適合育幼機構作為策略性績效管理工具；另一家機構認為可以吸取它的精神，惟績效衡量指標則因機構使命及願景的不同而需要另行訂定。 二、 研究結論： （一） 平衡計分卡之精神適用於兒童及少年安置及教養機構，惟各構面之績效管理要素不盡相同。 （二） 平衡計分卡可作為兒童及少年安置及教養機構整體性的績效管理工具。 （三） 由於大部分機構的財務均仰賴外界的支援，所以在顧客構面必須要考慮捐助者構面，在管理作為上有所衡量，以吸引捐助者的資源及授權。 三、 對後續研究之建議：本研究只就平衡計分卡之精神對育幼機構在經營管理之適用性進行初步探討，其結果雖然是正面的，但仍有待各界先進以其他研究方法加以深入研究，使平衡計分卡適用於育幼機構之理論更加完備。 關鍵詞：非營利組織、安置及教養機構、平衡計分卡、績效管理、策略管理。 / 無

當國際經貿日趨整合下，具相當爭議性的反傾銷制度，在貿易政策中扮演愈來愈重要的角色，如何在反傾銷制度中調和各方相關利益，已成為當前各國重要的議題。本文首先建構基本理論模型、接著實證檢測我國反傾銷個案，藉由相關經貿理論、制度、法律判例及實務的論證，評析反傾銷制度與公共利益。從理論與實務面探討台灣的應用與可行性，以作為制度修正的參考。 一、反傾銷、貿易移轉、學習效果與公共利益 反傾銷措施提供差異化的貿易限制措施，引發其他非受傾銷控訴進口品的趁機而入，產生貿易移轉效果。在邊際成本固定的情況下，非受反傾銷控訴進口品的貿易移轉效果將使得生產者剩餘減小、消費者剩餘獲得改善、公共利益變小。若非受反傾銷控訴進口品具有相當的成本優勢，本國同類產品廠商亦可能因提出反傾銷控訴而受到傷害。若本國同類產品具有相當的成本優勢，反傾銷措施在保護生產者的同時，消費者未必受到傷害，甚至可能將從反傾銷措施中獲益。當本國新興產業藉由第 1 期反傾銷措施的保護效果，調整經營體質，於第 2 期以學習效果再與進口品競爭。其中第 2 期學習效果於保護生產者的同時、消費者亦能從反傾銷措施的學習效果中獲益。而反傾銷措施的全期效果將使生產者剩餘及關稅收入因而增加、消費者剩餘則不確定。 二、反傾銷對台灣相關廠商市場價值的影響─資本市場事件研究法應用 綜合我國反傾銷制度自實施以來的鋼鐵、石化、紙業、紡織及半導體業等產業相關個案，實證結果發現我國反傾銷措施似有助於保護國內生產廠商，而反傾銷控訴若保護了上游廠商，其下游業者不必然受到傷害。此實證結果支持策略學派學者及第二章理論模型有關反傾銷政策的論點。主要的實證結論如下： 在國內廠商實際受到傾銷傷害時，反傾銷措施似有助於保護國內生產廠商。傾銷情況明顯之個案，反傾銷措施對於提出控訴案廠商股票報酬率通常有正面效應；而對於傾銷情況不明顯之個案，通常則沒有顯著影響。非受傾銷控訴進口品的貿易移轉效果影響反傾銷措施的保護效果。亦即本國同類產品廠商若欲採取反傾銷控訴應對所有傾銷進口提出控訴，才能獲取較佳的反傾銷效果。而新興產業藉助反傾銷措施似可獲致不錯的保護效果。反傾銷的保護效果因業者的不同經營型態而有所差異；而反傾銷對於競爭力較弱的產業有較佳的效果。 反傾銷措施對於提出控訴案廠商下游業者股票報酬率，不必然帶來負面效應，有時也可能出現正面效應。反傾銷控訴案若保護了上游廠商，其下游業者不必然受到傷害，須視國內外市場結構與廠商規模經濟等因素而定。 三、歐體反傾銷制度共同體利益條款研究─兼論台灣的應用與可行性分析 傳統理論認為反傾銷措施雖有保護生產者的功能，但卻會對下游構成傷害。然依理論模型與實證結果，反傾銷措施似有助於保護國內生產廠商，其下游業者亦不必然受到傷害。因此，我國反傾銷制度似乎需要「國家整體經濟利益」條款，用以評估及平衡相關利益。依民國 89 年 7 月 14 日核定的實施辦法修正條文第 16 條第 2 項已試圖納入公共利益條款，其雖係參酌歐體反傾銷制度共同體利益條款，但與歐體制度的強制性規範與明確的釋義實有相當的差距。「國家整體經濟利益」條款的設計係用以修正保護特定產業的效果，然於主管機關的裁量增加時，反傾銷程序的公開、透明化與監督則益加重要。而實施辦法修正條文亦未規定主管機關如何執行「國家整體經濟利益」條款，若財政部關稅稅率委員會與相關機關充份合作，綜合判斷相關利益，則可有效達成「國家整體經濟利益」條款的立法目標。其中，貿易調查委員會為主要的認定機構於執行產業損害認定調查時，透過嚴謹的問卷設計及公聽會程序，衡量反傾銷措施對於使用者產業與消費者利益的衝擊；並聽取公平會對於業者是否濫用反傾銷措施的評估，由財政部關稅稅率委員會綜合作成課徵反傾銷稅與否或降低反傾銷稅額的最終判斷。

近十年來，平衡計分卡（Balanced Scorecard）在全世界廣為流行，掀起企業導入的熱潮，也引起學術研究的興趣。平衡計分卡普遍受重視的原因之一在於提升經理人員策略認知。本研究主要探討平衡計分卡在策略溝通上之效益，運用在組織溝通領域的資訊豐富理論（Media Richness Theory），及該理論中模糊度（Equivocality）與媒介選擇（Media Match）之概念。首先，本研究測試平衡計分卡在其架構下轉化策略的效益。其次，本研究將經理人員依照有無參與平衡計分卡設計分為兩組，分析經理人員在有（無）設計平衡計分卡經驗下，如何選擇溝通平衡計分卡的媒介。最後，本研究同時檢視平衡計分卡在策略溝通上的效果。本研究的資料來自於一家推行平衡計分卡多年的汽車經銷商，且該公司約有三分之一的人員參與過平衡計分卡之設計。 分析的結果顯示：(1) 透過平衡計分卡的架構，策略被轉化成一般營運的語言; (2)有設計平衡計分卡經驗的經理人員選擇較豐富的媒介(Rich Media)來溝通較模糊的平衡計分卡內容，選擇較貧乏的媒介(Lean Media)來溝通較清楚的內容，無推行平衡計分卡經驗的經理人員則沒有此效果。另外，分析結果顯示，與無參與設計的經理人員相比，有參與平衡計分卡設計的經理人員擁有較清楚的策略認知，及深入策略之落實度。 / During the recent decade, the balanced scorecard (BSC) is wide-spread all over the world, and not only attracts companies’ implementation, but academic research as well. BSC is featured as a strategy communication device that is capable of increasing managers’ strategic awareness. The study mainly focuses on the benefits of BSC’s strategy communication with the appliances of the constructs of unequivocality and media match in Media Richness Theory (MRT), one of theories in organization communication field. First of all, the study tests the BSC’s effect upon translation of strategy in its structure. Secondly, managers are sorted into two groups based on their (non)involvement in BSC-designing, and the study analyzes how each group selects media to communicate BSC messages. Finally, the study examines the benefits of BSC’s strategy communication. Data are from a vehicle dealer that implemented BSC for years and, about one third managers in case company participated in designing BSC. The specific results show that (1) in BSC’s structure, the strategy is translated into operation terms; (2) managers who are involved in designing BSC match rich media with ambiguous BSC elements, and lean media with clear element, but this selection does not hold for the noninvolved. Also, the results indicate that, compared with managers without BSC-designing experience, those who have BSC-designing experience have clearer strategic awareness, which improves the execution of strategy.

本研究以某醫院為例，探討議題如下： (一)個案醫院導入平衡計分卡之需求、過程以及所遭遇之問題。 (二)將層級分析法(Analytic Hierarchy Process, AHP)與平衡計分卡指標權重設定相結合，以釐清多重指標之下，各個指標之相對權重關係，避免過多指標對指標管理造成混淆的抵銷影響。 分析結果顯示：個案醫院護理部門平衡計分卡五大構面中以學習與成長構面為最重要，顯示個案醫院護理部門對專業知識的重視。此外，平衡計分卡各構面之策略性衡量指標以顧客構面之住院病人整體滿意度策略性衡量指標權重最高，其次依序為學習與成長構面之舉辦護理使命共識營參與人數、內部流程構面之病房危機應變作業完成率、社會承諾構面之安寧照護推廣活動、財務構面之未達使用件年限之財產報銷金額占總報銷金額之比率。 / This study uses a medical center in Taiwan as a case study subject, and discusses the following issues: 1. Understanding why and how the subject hospital uses balanced scorecard at the organization and divisional levels. 2. Integrating Analytic Hierarchy Process (AHP) with balanced scorecard to clarify the relative weighting relationship among different strategic measures. The balanced scorecard performance measurement system of the subject hospital includes twenty-four strategic measures. The study adopts Analytic Hierarchy Process approach to solve the measurement problems from the nursing department of the subject hospital. The results show that the learning and growth dimension was the most important factors to achieve the strategic goal of the subject nursing department. Besides, customer satisfaction measure received a weight of 8.940% out of the twenty-four measures, which means that the nursing department members consider the customer satisfaction measure as the most important measure, so the strategic action plan for the customer satisfaction should be implemented first.

會計師事務所的競爭是全球化的，在同質性高的服務之中，想要爭取到客戶，甚或提供較其他會計師事務所更能讓客戶滿意的服務，是其目前必須深思的問題。本研究利用企業流程資訊有機體(Process-Wide Information Organism, Tsaih et al.,2004 ) 中的分析方法論，並結合平衡計分卡(Balanced Scorecard)之觀念，針對國際型會計師事務所，將其現況描繪，並進行關鍵流程—審計業務流程的分析診斷，建立流程相關實作中之目標與績效衡量指標，以期找出其流程中可以改善之處，進而助其提升整體營運績效。

Robert Kaplan與David Norton（2004）於策略地圖一書中指出，平衡計分卡四大構面，即財務、顧客、內部流程、學習與成長，是有某種程度的相關性而連結在一起的。提升與整合無形資產，必定能改善內部流程，進而增進顧客構面與改善關係人權益。 針對此一構面相關性的課題，本研究以購物中心為例，建構百貨零售業的策略管理架構，藉由績效衡量指標的建立，實施問卷調查，找出指標重要性。接著以多變量的統計方法分析資料，驗證平衡計分卡各個構面的相關性。 研究結果發現，「學習與成長構面」顯著正向的影響「內部流程構面」；而「學習與成長構面」也顯著正向的影響「財務構面」；但「學習與成長構面」對於「顧客構面」雖然呈現正向影響，在本研究的模式下卻不顯著。另外，「內部流程構面」顯著正向的影響「顧客構面」；而「內部流程構面」對「財務構面」的影響，雖為正向但並不顯著。最後，「顧客構面」顯著正向的影響「財務構面」。 實務上的意義是，百貨公司如果要提升獲利，可以藉由學習成長構面的增進來提升內部流程構面，再藉由內部流程構面的增進來提升顧客構面，進一步由顧客構面的增進來改善財務績效。 / In the book of Strategy Maps, Robert Kaplan and David Norton delineated that the four perspectives of balanced scorecard link together in a chain of cause-and-effect relations. Enhancing and Aligning intangible assets leads to improved process performance, which, in turn, results in customer and shareholder success. This research was based on a case study of a shopping mall in Taipei County. We established a set of performance measurement indicators and gave members of the shopping center a survey. After applying the SEM and LISREL, the results found how important those indicators were. By using multivariate analysis technique, we demonstrated the chain of causation between various perspectives of balanced scorecard. Our findings showed that learning and growth perspective affected internal process perspective positively. Learning and growth perspective affected financial perspective positively. But learning and growth perspective could not affect customer perspective significantly. On the other hand, internal process perspective affected customer perspective positively, but could not significantly affect the financial perspective. Ultimately, we found that customer perspective affected financial perspective positively. In practice, if a shopping center wants to raise profit by strengthening customer perspective, it can enhance learning and growth of employees to increase internal process perspective. Then, better internal process can bring out the improvement in customer perspective.

商業智慧(Business Intelligence; BI)可以協助企業進行資料分析與決策支援，將相關的資料整合，轉化成對企業有用的知識，對內可以提升管理績效，對外可以創造競爭優勢。這樣的概念，已經被大企業導入並普及化，但對小型企業而言，仍然是可望而不可及。網際網路的興起，帶動了電子商務的崛起，電子商務商家不論大小，面對的是全球化的挑戰，而大部分的小型商家，因為資源的不足的情況下，只能依照自行編製的報表來進行分析與決策，不易獲得即時和整合的管理決策支援資訊。本研究以商業智慧的概念，結合平衡計分卡模型，建構電子商務觀測站，透過Web的介面，可以即時查詢。本研究所建立的平台可用來提供電子商務經營管理諮詢服務，吸引小型電子商務業者加入，進行資料整合與決策分析，了解本身體質，並透過定期收集外部資料，提供平台使用者了解產業環境與與市場趨勢，幫助小型電子商店擬定營運策略與目標，提升全球競爭力。 / Business Intelligence(BI) helps enterprises to integrate heterogeneous data to conduct various analyses. The useful knowledge can help managers to improve internal performances and external competitive advantages. The concept of business intelligence has been well accepted in large enterprises, but not yet popular in the booming small E-Commerce(EC) businesses. Due to the resource shortage, most small EC stores manage the company and make business decision based on the scattered ad-hoc reports. Facing the globalized competition, a common platform providing the data integration and analysis services should be desirable. This research aims to construct such an EC observation stand, using the concepts of business intelligence and balanced scorecard, to help the small EC managers formulating their strategic objectives and the inherited key performance indicators. The observation stand also collects the industry information from other sources and provides the integrated data analyses based on the heterogeneous data sources. The continuous observation services from the website should be able to help the platform users to understand more on the industry environment and market trend and make better decisions for instant responses.