世界越來越多元開放，組織所面臨的問題也越來越多樣型態，因此也就更凸顯出「管理」的重要性，尤其是在講求品性、追求績效的現代，管理機關如何借重企業界的有效管理模式，來提升公有土地管理績效，以發揮公有土地管理機關之最大效益，即為本研究之重點。再者，由於平衡計分卡在企業界行之有年，具有良好提升績效之功效，且其功能不僅止於「績效評估制度」，其更是具備完善的「策略管理制度」。 本研究欲將平衡計分卡應用在公有土地管理績效考核之研究，運用財務構面、顧客構面、內部流程構面及學習成長等四大構面，透過文獻分析、專家訪談及預試問卷彙整結果，並針對公有土地管理問題，加以歸納整理並加入策略思考，透過平衡計分卡的運用，分別就各構面提出策略目標及其績效衡量指標，透過問卷分析找得出績效衡量指標，期望能找出成功的關鍵原素，提供管理機關另一種評估管理績效之模式。 由於傳統績效評估指標偏重於財務指標，但因單純的財務指標已無法滿足現行公有土地管理機關之績效衡量，再加上現行公有土地管理機關常因受限政府機關層級（不同層級及所適用法令相異）、本身資源及條件的限制，恐無法全面按績效衡量指標同時施行，因此必須有所取捨，或找出比較具有關鍵的績效衡量指標以先行推動，故本研究即針對此問題透過層級分析法（Analytic Hierarchy Process，AHP），對於各構面及指標進行相對權重問卷之調查，經過分析、整理，期以建立公有土地管理機關之績效衡量指標之相對權重，並取相對權重百分比較高者，以供各層級公有土地管理機關建構出合適組職本身之績效指標，進而推動策略地圖。 關鍵詞：平衡計分卡、公有土地、管理績效 / As the world goes open, organizations have confronted more diverse kinds of problems and thereby ‘management’ becomes far more important than ever before. This study attempts to examine that how public land administrations leverage experiences of business to effectively increase public land management performance. Additionally, balanced score that has been employed in business for a long time for better performance, not only functions as a performance assessing mechanism, but also behaves well as a strategic management system. This study intends to employ the 4 dimensions of balanced scorecard that incorporates finance, customer, internal process, and learning, in the performance assessment of public land management. By analyzing past literature, interviewing with experts, and integrating the outcome of pre-questionnaire, this research examines problems of public land management and leverages the balanced scorecard to propose the strategic goals as well as the performance assessing indicators induced from questionnaire analysis. In doing so, we expect to find the key success factors of public land management so as to provide public institutions another performance evaluating model. Traditional performance indicators are mostly related to financial facets; however, pure financial indexes are no longer sufficient to satisfy current performance assessment of public land management. Besides, the existing public land management institutions are usually limited to the different regulations, resources, and conditions based on governmental hierarchy. Therefore, the existing performance indicators would not fit all the public institutions. That is to say, certain pivotal and primary performance indicators should be weighted and employed. As a result, this study uses Analytic Hierarchy Process (AHP) to examine this problem. Investigating and analyzing the comparative weights of each dimension and indicator, this study infers the relatively higher weight of indicators, which may assist public land administration of each hierarchy to build its own performance indexes and in turn push the execution of its strategic map.

平衡計分卡為哈佛商業評論前五百大企業公認最具效力之管理工具，國內亦有相當多的企業導入平衡計分卡，讓組織藉由策略與績效的結合，協助管理者聚焦於策略核心思維，並透過平衡計分卡確實的將策略具體落實與執行，進而提升企業績效。 根據Ernst & Young的調查，阻礙策略執行障礙之一為人員的問題，原因在於激勵獎酬制度只有25%與策略連結，因此無法有效激勵員工執行策略，強化策略執行力，因此要有效執行策略，應強化策略與獎酬制度之連結。回顧國內相關論文，多以設計及規劃個案公司之平衡計分卡為主題，且偏重於衡量指標之設計與選擇，對於平衡計分卡與策略性獎酬制度之結合較少著墨，且有關平衡計分卡與策略性獎酬制度結合之設計的文獻不甚豐富。故本研究以國內一採用平衡計分卡整合其策略管理、績效評估系統與策略性獎酬制度之特用化學公司為研究對象，介紹個案公司在平衡計分卡與策略性獎酬制度結合時之詳細內容與步驟，以及導入後所遇到之問題，並如何配合策略調整與修改之過程，俾作為個案公司及後續企業採用平衡計分卡與策略性獎酬制度結合時之參考。

21世紀是供應鏈與供應鏈之間的戰爭。從近幾年Fortune雜誌調查發現，美國前500強企業多以創新的供應鏈管理見長，供應商管理能力已經躍升為今日企業之核心能耐，企業不再單打獨鬥，而是靠跨組織的合作才能贏得商戰。 為了管理日漸龐雜的供應商關係，「供應商計分卡」普遍運用於企業，然而實際走訪電子業界卻發現，供應商計分卡績效衡量指標非常不足，更大的問題是供應商計分卡績效衡量指標欠缺與總公司策略的連結！一個缺乏策略與戰術的衡量指標很容易使組織的管理走向明日黃花。 有鑑於此，本研究期以化策略為行動的績效管理工具平衡計分卡，為企業提供供應商績效衡量指標全新架構，我們稱這套嶄新的管理工具為「供應商平衡計分卡」，供應商平衡計分卡能帶領企業結合跨組織力量，不僅拉升企業績效，更能有效應付未來挑戰。 / The 21st century is the age of supply chain war. In recent years, Fortune magazine survey found that most of the top 500 US companies are known for innovation of supply chain management, and the supplier management capability has emerged as the core competence of today's enterprises. The enterprises can no longer compete solely on themselves, and “inter-organizational cooperation” will be the key to the success. In order to manage increasingly complicated and numerous supplier relationships, “supplier scorecard” is generally used in business. However, after actually interviewing with the electronics industry, we found that the performance measures of supplier scorecard are insufficient. In particular, the supplier performance measurement scorecard lacks for links with the head office strategy. In this study, we introduce a strategy tool which incorporates with the performance management tool Balanced Scorecard. It aims to provide enterprises with a new supplier performance metrics framework, and we call this new management tool “Supplier Balanced Scorecard.” The “Supplier Balanced Scorecard” not only can lead the enterprises to combine inter-organizational efforts, but also pull up business performance, more effectively in meeting the challenge of the new century.

平衡計分卡的概念，已成為全球數千個企業中重要的商業利器。目前「財星」（Fortune）一千大企業中已經有過半數的企業加以導入；平衡計分卡乃「財星雜誌」及「哈佛商業評論」（Harvard Business Review）前五百大企業所公認最具效力的管理工具。最近也被哈佛商業評論列為二十世紀中，七十五個最有影響力的概念之一。平衡計分卡與智慧資本、學習型組織並列，皆係2000年代管理的萬靈丹，係一全方位的績效管理制度、策略執行制度，及策略管理制度。 隨著大眾傳播的到臨，如今的民眾較諸以往都擁有更多的資訊與知識，要求對於政府加以課責（Accountability）；此外，人民也需要知道所繳之稅捐如何被使用，並產生最大的社會利益。為回應民眾對政府課責的殷切需求，目前各國政府再造的機制設計中，其課責的模式，往往是以績效及成果作為課責的根基，課責焦點著重在績效的層面，課責視為是績效提昇的方法，並且以成果為導向，因此，建立高績效的組織便是課責的目標；而發展並執行以績效衡量為基礎的課責制度，一直是各國在從事政府再造時所追求的主要目標。績效評量制度之建立已成為政府部門在進行改革時的首要之務。 本研究採個案研究方式，藉諸平衡計分卡探討交通部之績效衡量制度；並以問卷調查方法，瞭解員工對於平衡計分卡各構面指標之看法，以供個案交通部暨其他公務機關於採納平衡計分卡為績效管理制度，建構績效衡量指標之參考。期望我國全體政府部門儘早引進績效管理利器的平衡計分卡，俾建立一健全之績效管理制度，以改善政府組織績效，適足回應民眾對政府施政課責的殷切需求，終能提昇整體國家競爭力，使我國能在世界競爭之林中取得一席之地。 本研究經對問卷因素分析，問卷32項指標共萃取6項因素，分別為顧客構面下「服務品質與服務對象的認同」一項因素；財務構面下「預算成長及執行率」及「預算成本效益」二項因素；內部流程面下「內部管考與公共關係」一項因素；學習與成長面下「員工滿意度與教育訓練」及「能力及員工與組織的關係」二項因素。 在單因子變異數分析結果，發現員工之性別在平衡計分卡顧客、財務、內部流程及學習與成長等四個構面上，存有差異，係在各個構面各8個指標之中，只有1個指標之看法存有差異，即只有在各構面之服務回應性、平均人事費用、管理監督之合理性、員工離職率之指標上，看法存有差異；員工之年齡、服務年資則在平衡計分卡四個構面上，並不存有差異；員工之教育程度在顧客、財務及學習與成長等三個構面上，存有差異，依次為服務回應性、預算支用率、依限撥款速度、專案計畫之額度爭取及平均人事費用等指標上，存有差異；在學習與成長面，只有在員工離職率上，存有差異；而員工之教育程度在內部流程構面上，並不存有差異。員工之服務單位在顧客及財務構面上，存有差異；在顧客構面，只有在服務對象參與程度一個指標上，存有差異；在財務構面，只有在預算成本適當控制一個指標上，存有差異；至在內部流程及學習與成長二個構面上，並不存有差異。。 關鍵字：平衡計分卡（Balanced Scorecard）、智慧資本（Intellectual Capital ）、人力資本（Human Capital）

本研究利用平衡計分卡的觀念，嘗試建立我國證券商的績效衡量指標，以利未來證券商評估各營業處所的績效。本研究選擇平衡計分卡作為建立證券經紀商績效衡量指標之理論基礎，主要在於平衡計分卡中具有多層面變數結構，對於績效衡量指標的建立具有多元化及加權平均多績效衡量指標的研究方法。 本研究經由理論基礎與個案證券經紀商分析後，建議證券經紀商績效衡量模式應包括五個構面，其中包括財務、顧客、內部流程及學習與成長構面，由於證券經紀商的風險是證券經紀商營運中最重要的考慮因素，因此，本研究在平衡計分卡的四個構面以外，增加風險控管構面。 本研究藉由實證方式，試圖分析各構面之關係。在因素相關中，財務構面與風險構面為正相關，與顧客構面為正相關，與內部流程構面為正相關及與學習與成長構面為正相關；風險構面與顧客構面為正相關，與內部流程構面為正相關及與學習與成長構面為負相關；顧客構面與內部流程構面為正相關及與學習與成長構面為正相關；內部流程構面與學習與成長構面為負相關。在迴歸結果中，應變數為財務構面而自變數為風險構面，則為正向係數；應變數為風險構面而自變數為顧客構面與內部流程構面，則皆為正向係數；應變數為財務構面而自變數為內部流程構面與風險構面，則皆為正向係數；應變數為財務構面而自變數為內部流程構面、風險構面與學習與成長構面下，亦皆為正向係數之關係。在線性結構模式（LISREL Model）分析下，可得到各構面之線性關係模式以及各因素對各構面之影響情況，內部流程構面乃正向影響顧客構面與並對財務構面有所影響，風險構面正向影響財務構面並對顧客構面有所影響，顧客構面亦正向影響了財務構面。 / This study, based on concept of balance scorecard, had tried to construct the performance measurement model, in order to evaluate the security brokers’ performance. By using the concept of balance scorecard, it can provide the multi-perspectives to evaluate the performance. After studying the theory and case of broker, we suggest the brokers’ performance measurement model include five perspectives. They are financial, customer, internal process, learning and growth, and the key factor of brokers’ operation—risk management. This study tried to examine the relationship between each perspective by empirical approach. In factor analysis, the relationship between financial and other perspectives were positive, risk and other perspectives except learning and growth were positive, customer and other perspectives were positive, internal process and learning and growth were negative. In regression models, all coefficients of explanatory variables were positive. In LISREL model analysis, internal process affected customer perspective positively, and risk affected financial perspective positively.

顧客獲利性分析，係將顧客對公司之貢獻予以量化，並據以進行顧客利潤管理。藉由顧客獲利性分析，企業除了可深入瞭解獲利原因外，更可針對不同獲利性之顧客擬定不同的策略，使資源之運用更有效率，以提高整體之獲利。 □□ □□賑膍s透過與個案公司之合作，採取實地實證之研究方式，並以複迴歸模型分析銀行信用卡顧客獲利性影響因素。研究結果顯示，影響信用卡顧客獲利性之因素有往來期間、持卡等級、顧客所持正卡數、資金需求狀況、帳戶循環狀況、消費類別、信用額度使用率、顧客忠誠度…等。 □□ □□根據研究結果之隱含意涵，本研究亦對個案公司提出若干行銷與管理策略之建議，作為個案公司擬定平衡計分卡策略議題之參考。 / Customer profitability analysis is a method to manage customer profit based on the quantification of customers’ net contribution. By customer profitability analysis, companies can not only find reasons for making profit, but also draft different strategies for customers with different profitability, optimize the allocation of resources, and increase the overall profits. This study adopts field empirical method through the cooperation with the case company, and analyzes the factors influencing customer profitability by building multiple-regression models. The study results show that the factors influencing customer profitability are business period, card class, numbers of primary card, capital needs, revolving situation, categories of spending, card usage rate, customer loyalty, etc. According to the research results, this study also proposes certain suggestions about the marketing and management strategies, helping the case company frame the strategy themes in the balaced scorecard

中文摘要 二十世紀末，世界主要經濟發展國皆面臨「雙重困境」（Catch -22），即政府財政危機日益惡化，但民眾需求卻日益高漲，因此各國政府莫不致力於政府再造工程，希望以「師法企業」來改善政府績效，其策略如民營化等，但以上單以追求經濟效率為基礎之改革策略，並無法真正解決政府失靈所引發之缺口，自1990年以來，隨著公民意識抬頭，各國民間之非營利組織日益蓬勃發展，形成政府部門、私人企業以外以公益為優先之「第三部門」，因此近來「師法企業」之重點逐漸轉向第三部門建立協力關係。 管理學者Peter F. Drucker曾指出，政府必須面對一個事實：政府的確不能做、也不擅長做社會或社區工作，從九二一地震及近來各種天災觀之，目前台灣已有不少第三部門組織能發揮極大救災之效率，為解決政府財政困窘及執行力之不足，政府逐漸轉向尋求社區志願性組織之協助，因此，如何善用這股資源將是政府目前最重要之議題。 故本研究以寺廟輔導之使命為興辦公益慈善及社會教化事業為主軸，採用James B.Whittaker 所著平衡計分卡應用於美國聯邦政府（Balanced Scorecard In The Federal Government）等相關文獻為研究途徑來分析目前臺北縣寺廟輔導相關問題，藉由平衡計分卡四大構面（寺廟服務對象、寺廟財務、寺廟內部程序、寺廟創新服務作為）來定出策略目標、指標及衡量標準，使寺廟主管機關（臺北縣政府）能將策略轉化為實際執行面，在有限資源之環境下，將日常之寺廟輔導業務能結合導引寺廟積極興辦公益慈善及社會化事業，以造福更多人群。 綜上，經以深度訪談訪問臺北縣政府宗教禮俗課同仁、鄉鎮市公所業務承辦人及學者專家後，彙整及分析資料，以建構臺北縣寺廟輔導平衡計分卡，研究結論得出：（1）寺廟服務對象構面：配合縣府政策興辦公益慈善事業程度、配合縣府政策興辦社會教化事業程度。（2）寺廟財務構面：收支決算報告之金額是否正確、是否有不合乎寺廟目的之處分財產情事、全年捐助興辦公益慈善事業金額佔其全年收入之比率、全年捐助興辦公益慈善事業金額佔其歷年累積結餘之比率。（3）寺廟內部程序構面：信徒大會（董監事會）是否依組織章程規定召開、負責人是否依組織章程規定改選、組織章程是否明定應興辦公益慈善及社會教化事業（4）寺廟創新服務構面：增辦公益慈善及社會教化事業項目之程度、資訊科技運用情形、結合其他寺廟辦理之程度、結合其他社會團體及慈善團體辦理程度、參與外界社會福利服務研習活動之程度、等十四個衡量指標。 研究建議為：（1）應將目前寺廟輔導業務之任務定位在輔導寺廟 往公益慈善及社會教化事業之興辦上。（2）強化寺廟輔導業務以公益 為核心價值。（3）大法官釋字第五七三號解釋對未來有關寺廟之財務 及內部程序構面勢必會造成重大變革，因應此種變革本研究之各指標 將會隨之修正。（4）由於寺廟相關問題複雜，平衡計分卡大部分皆以 衡量績效為目的，所謂之「績效」並不能完全運用至寺廟本身，因其 宗教淨化人心部分無法完全以此法來計分進而評估其績效，因此，本 計分卡之計分資料應先供縣府內部資料參考，不適宜公佈，以免引起 不必要反彈，且目前興辦公益事業無強制性，政府僅站在輔導立場鼓 勵各寺廟踴躍興辦；本平衡計分卡能清楚整體寺廟輔導之方向，相關 平衡計分卡實際執行時，仍應參考受評估之各寺廟之意見，如中央對 地方政府執行社會福利績效方式，採用每年與受考核之社福單位協商 各個指標及其權重，因此，本計分卡因限於研究時間及能力不足，無 法涵蓋到訪談各寺廟部分，因此為求能在執行時能順利推展，有待充 分與寺廟溝通，定期檢討計分卡各指標及權重有無須要修正之處，同 時機關主管應明瞭整個平衡計分卡實施之必要性及大力支持，始能順 利完成。（5）應建立臺北縣宗教輔導資訊系統以整合目前體寺廟輔導 業務跳脫傳統書面作業，以加強介紹各寺廟地理位置、沿革、宗教活 動等多元化角度，結合宗教、教育及觀光等多重功能，來增加各寺廟 團體與縣府相互溝通機會，凝聚向心力，並積極導向寺廟輔導方向為 注重公益慈善及社會教化事業之興辦，以發揮寺廟之功能，造福更多 人群。 / Toward the end of the 20th century major developed countries around the world were caught up in a Catch-22 situation, namely, governments were faced with worsening financial crisis while the demands of the people continued to pile up. As a result, these governments began to engage in government reconstruction projects, in hopes that they could learn something from the corporate world to improve administrative performances. Major strategies include privatization of government agencies. But reform strategies based on single pursuit of economic efficiency cannot really bridge the gaps left open by administrative malfunction. Since 1990 awareness of citizenship has begun to receive widespread attention. All over the world non-profit organizations began to stem up and prosper. In addition to government agencies and private enterprises, these organizations form “The Third Department” in which public welfares take precedence over other concerns. Recently the focus of “learning from private enterprises” began to be fastened on establishing collaborations with the Third Department. Business administration scholar Peter F. Drucker has pointed out that the government needs to realize one thing: The government is neither able nor equipped with the expertise to handle social or community works. Observation of the aftermath of 921 Earthquake and other natural disasters reveals that at present there have been quite a few Third-Department organizations capable of providing effective emergency relief to make up for the government’s financial deficit and inability to implement public projects. The government has begun to seek the assistance of volunteer organizations from the community. How to make effective use of these new resources has become one of the most important issues the government needs to address. This study is based on an attempt to provide assistance for religious temples and help them take part in philanthropic activities and social education undertakings. It employs documentations, including James B. Whittaker’s Balanced Scorecard In the Federal Government, to analyze issues pertinent to the assistance Taipei County Government provides for religious temples. Through the 4 major perspectives of the Balanced Scorecard (temple’s service targets, temple’s finances, temple’s internal procedures and temple’s innovative services) it formulates strategic goals, indicators and evaluation standards, so the governing agency (Taipei County Government) of religious temples will be able to turn strategies into implementation steps, so with limited resources it will be able to incorporate new tasks into the assistance it provides for religious temples and help them assume active roles in public welfares and social works to bring happiness to more people. The researcher conducted in-depth interviews with employees of Taipei County Government Religions and Customs Division and responsible staffs of township/city administrations. The researcher also conducted focus interviews with scholars and experts. Interview data have been compiled and analyzed for establishing the Balanced Scorecard for Taipei County Government’s Religious Temple Assistance Policy. Research conclusions include: (1) Temple’s Service Targets Perspective: Extent of participation in philanthropic activities and social education undertakings in conjunction with the policy of the county government. (2) Temple’s Finances Perspective: Whether the amount of the income/expenditure of the final accounting is correct. Whether property disposal is not in compliance with the purpose of the religious temple. Annual donation to public welfare undertakings as a percentage of the total annual income. Annual donation to public welfare undertakings as a percentage of the accumulated balance over the years. (3) Temple’s Internal Procedures Perspective: Whether believers’ meetings and board meetings are convened in accordance with the provisions set forth in the organization charter. Whether the persons-in-charge are reelected in accordance with the organization charter. Whether provisions of the organization charter require participation in philanthropic activities and social education undertakings. (4) Temple’s Innovative Services Perspective: Extent to which new participations in philanthropic activities and social education undertakings are added. Extent to which information technologies are utilized. Extent to which other religious temples are incorporated in the efforts. Extent to which other social or philanthropic groups are incorporated in the efforts. Extent of participation in social welfare workshops sponsored by other entities. All together there are 14 indicators. This study proposes the following recommendations: (1) Current assistance provided for religious temples should be positioned at helping them take part in philanthropic activities and social education undertakings. (2) The fact that the core value of assistance provided for religious temples is public welfare should be highlighted. (3) Decision #573 of the Supreme Court will significantly impact the finances and internal procedures of religious temples. Various indicators of this study will be modified to respond to this impact. (4) Temple-related issues are very complicate. The main purpose of the Balanced Scorecard is for performance evaluation. But the so-called performance does not fully reflect the function of a religious temple, because we cannot utilize the Balanced Scorecard to grade how a religion has purified believers’ hearts. So the scoring data of this Balanced Scorecard should be classified as internal data of the county government. They are not to be disclosed to the general public. The action may give rise to unnecessary disputes. Also, at present participation in public welfare activities is required by law. The government’s role is to encourage participation in this area. This Balanced Scorecard can help clarify the overall direction of the assistance provided for religious temples. When the Balanced Scorecard is employed for evaluation, comments of the religious temple audited should be taken into account. Take the way the central government evaluates location government’s performance in social welfare policy implementation for example. Each year the central government will negotiate with the social welfare agency audited to determine the indicators and their weighted values. Limited by time and personal ability, the researcher was unable to conduct interviews with the religious temples. For smooth implementation, we need to fully communicate with the religious temples and periodically review the Balanced Scorecard to see if the indicators and their weighted values need modification. Governing agency’s understanding and support of the Balanced Scorecard is required in order for the evaluation to be successfully completed. (5) We need to establish Taipei County Religious Assistance Information System to incorporate current businesses of religious assistance. We need to go beyond traditional paperwork to better introduce the location, history and religious activities of all religious temples. We need to incorporate religious, educational and tourism functions to enhance communication opportunities between religious organizations and the county government, to build a sense of belonging, and to guide religious temples toward participation in philanthropic activities and social education undertakings in order to give full play to the role of a religious temple and bring blessings to more people.

企業組織的本質，在於將資源充份有效地運用，俾達到創造價值的目的。為了達到這個目的，每個企業無不使出渾身解數，想盡一切辦法朝此方向努力。有的企業從策略面著手，擬定具有差異化，讓企業可以出奇制勝的競爭優勢的策略內容；有的企業則不斷地改善營運管理，讓本身在成本競爭上持續保持優勢。更有的企業直接從價值創造的主題著手，找出會影響價值創造的關鍵因素或層面，並加以管理，俾達到目標。 　　自１９９２年哈佛大學商學院教授Robert Kaplan與諾朗諾頓研究所之CEO David Norton推倡平衡計分卡制度以來，此制度著實已成為策略的一項落實制度。許多組織之所以遭遇失敗，原因並不在於其沒有策略或是策略的品質不夠好，而在於組織缺乏了將策略貫徹執行的能力，因此影響了企業之成功。平衡計分卡制度之所以備受重視，即在於它提供了一套系統性的架構與方法，能夠有效地幫助組織跳脫策略口號的迷思，進一步使組織整理聚焦在策略上，俾發揮最大的力量，持續地朝價值創造的目標邁進，以保持領先之地位。 　　本研究以個案銀行實施平衡計分卡制度對公司績效之影響，以實施前後做一比較，依財務性及非財務性指標分析，經實證研究結果，實施後財務指標均較實施前明顯增長，非財務指標（客戶構面、內部流程構面、學習與成長構面、加上風險構面）亦有長足之改善，惟發現個案銀行實施平衡計分卡後，對公司願景、使命、策略目標與個人目標之結合度仍顯有落差，若能將三者做更深入的結合，勢必可創造出更大的績效。然囿於時間、資料、方法等限制，無法完整，對研究個案銀行建議，為落實平衡計分卡之功效，務必使所有員工充分瞭解該項管理制度之精髓，且定期檢視策略目標與執行成果，適時調整方向，審慎地制定績效衡量。另對後續研究若能結合其他管理制度，才能發揮最大效益，未來可嘗試，將平衡計分卡與結合作業制成本管理（ABM）與經濟附加價值（EVA）連結研究，亦是新方向。

非營利組織(Nonprofit Organizations，簡稱 NPO )近年來在國內外蓬勃發展，儼然成為社會良心與進步的另一主要推動力。雖然 NPO 無所謂的財務利潤底線與市場機制，但對管理制度亦有其實務上的需求，再加上大環境急劇變化所帶來的挑戰，因此 NPO 相較營利事業反而更需要好的管理制度( Drucker，1990)。 『平衡計分卡』(The Balanced Scorecard，簡稱 BSC )是一在歐美政府部門以及 NPO 已應用多年，且有許多成功案例的整合性策略管理系統與績效評量工具，其功能足以協助組織整合資源，聚焦策略，及落實策略，具體改善組織的績效表現。本研究以國家型研究機構為研究對象，設計一包括策略形成到策略執行的BSC應用架構及模式。以下為本研究發現﹕ 一、在策略形成方面﹕NPO從使命出發，結合BSC SWOT與波特等的策略理論，可協助組織從最重要的四個管理構面上，找出發展的最佳策略。這些策略內容涵蓋最重要的利益關係人，以及營運成功必需考量的完整構面，並具有明確的策略假設與立論邏輯，有助策略的澄清、檢討、改進。 二、在執行策略的規劃方面﹕BSC提供一個完整的策略執行架構，整個架構涵蓋落實策略所有必備的策略元件與管理構面，並以因果邏輯關係互相連結，容易驗證、檢討、與作策略改進，故具有高度的完整性、平衡性、和可行性。大幅度增加NPO策略執行成功的機會。 本研究嘗試為非營利部門設計一套BSC的應用模式，希望協助NPO將崇高的理想經由BSC落實，彌補NPO長期以來執行經營較弱的一環。 / Nonprofit Organizations, abbreviated as NPO, have been developed vigorously throughout the world in recent years. On such issues as Environmental Protection, Aid to Minority Groups, Education & Culture, Health Caring, and Spiritual Purification, NPO no doubt has become one of the most important driving forces to promote social conscience and the society progressing. Most of the NPO neither have the so-called bottom line on financial profits nor have the market mechanism, plus the lack of proper managerial tools, which easily leads an inefficient result. NPO, like many for-profit organizations are facing many severe challenges from the rapid changes in environment. As Dr. Peter Drucker concluded, it is even more necessary for NPO to have a better managerial system than Profit Organization has (Drucker, 1990). The Balanced Scorecard (abbreviated as BSC) has been implemented into big conglomerates, public sectors, and NPO in Europe and USA for many years, and proved to be a powerful integrating tool for strategic management and performance measurement system through many successful cases. BSC could help the organizations to focus the resources on strategy and execute the strategy properly to enhance the performance of the organizations. This research will design a BSC implementing model for a mid-size NPO, Taiwan Sunshine Welfare Foundation. The model will include strategy formation, planning, and executing. The findings from this research are as follows: 1. The strategic formation: Based on mission, the BSC SWOT and the strategic theories could be great tools for NPO to find out the best and workable strategies in the most important perspectives. These strategies will cover all the important stakeholders and a complete framework that is essential to success. Precise assumptions and logical argumentations characterize the nature of this strategy formation, which could support the clarification and review of strategies as well as the strategic learning. 2. The planning of strategies execution: The framework provided by BSC covers all the necessary elements and managing perspectives required for the successful execution of strategies. These strategic elements are connected each other with logical and cause-and effect relations, so they are easy to be verified, examined, and improved. Having been transferred to the daily activities of the employees, the strategies have great workability as well. This research has attempted to design an application model for NPO to implement BSC, and expects to assist NPO in transferring the great ideas to a real success and compensate the long-existed weakness in NPO operation.

Kaplan & Norton於1992年提出平衡計分卡做為績效評估工具後，已被許多國內外企業及政府部門陸續應用，並已產生提升績效的實際效果。臺北自來水事業處為提升機關績效，亦自2004年起應用平衡計分卡做為績效評估工具，其歷年來之推動成效與未來展望甚值探討，此為本文之研究動機與目的。 　　本文透過文獻研究法，廣泛蒐集各種文獻資料，以分析應用平衡計分卡做為績效評估工具之理論發展與運用趨勢，並以深度訪談法，瞭解研究個案機關各階層人員對平衡計分卡之認識與意見，進而提出更臻完善並具可行性的研究建議。 　　本研究主要建議有五項，機關策略地圖應適時修正、整合機關評估考核制度、強化機關績效管理能力、加強教育訓練與宣導平衡計分卡、儘速因應未來競爭環境。期待透過相關建議事項的採用，確立績效指標與績效考核標準，以建構出適用於個案機關自身環境的平衡計分卡績效評估模式，並藉由制度之推動，有助機關各單位績效目標更明確具體，在績效評估的衡量上產生良好效益，進而提升機關整體績效。 / Kaplan & Norton proposed the Balanced Score Card as a results assessment tool in 1992, there are many domestic and foreign enterprises and government departments apply the tool, and have produced practical results to enhance performance. Taipei Water Department in order to improve performance, use the Balanced Score Card as a performance assessment tool since 2004. The results of the effort and forecast over the years are very worth exploring. This is the motive and purpose of this study. The study collects all kinds of literature on the subject, and analyzes the development and application tendency of the Balanced Score Card as a performance evaluation tool. And by detailed interview method to realize the knowledge and opinions on the Balanced Scorecard of the study authorities at all levels of staff. Then we can propose more perfect and feasible research suggestion. There are five major recommendations of this study: authority strategy map should be duly amended; integration the assessment system of authority; strengthen the management capacity of agency performance; strengthen education, training and propaganda Balanced Score Card; in response to the future competitive environment as soon as possible. Look forward to adopt relevant recommendations of the matter, and establish performance indicators and performance assessment criteria. Construct a Balanced Score Card performance assessment mode to apply authority’s own environment. It’s helpful for various units of authority to more realize the performance goals by promoting the system. Produce good results on the performance evaluation, further improve the overall performance of organizations.