本研究利用「平衡計分卡」之觀念，以我國中、小型產險業為對象，探討及建議其建立策略核心組織之相關作法。首先以總體性的經營危機，喚醒業界對「經濟任務」之關注，而平衡計分卡經評估與實證之經驗為最有效的策略執行工具，提供了經濟任務達成之具體藍圖。認識「平衡計分卡」之關鍵精神外，業界必須從基本體認「策略管理」理論主張，再深入分析計分卡轉化策略為營運架構的五個構面：財務面、顧客面、績效行銷面、內部流程面及學習與成長面。接著，以正確的認知，構築策略地圖與計分卡-策略規劃流程圖與績效衡量系統(法則一)，它強化了企業策略執行面的語言，並奠定推展「策略核心組織」之後續法則基礎：法則二、以策略為核心整合組織資源、法則三，將策略落實為每個人的日常工作、法則四、讓策略成為持續性循環流程、法則五，由高階領導帶動變革，透過這些法則流程引導產險業「變革計劃」之執行。其中，以筆者創意之目標市場：「溫心小棧」為本研究之主要差異化策略、並利用績效行銷構面中之計量模型，在一定前提性假設下，估算出每張保險單之實效額以及示範性之部門間「服務協約」、整合性獎勵辦法、修正式預算制度等，使業界於應用平衡計分卡時具實務上之可行性。 關鍵字：平衡計分卡、策略核心組織、經濟任務、五個構面、變革計劃、溫心小棧 / This thesis undertakes the Balanced Scorecard (BSC) concept to examine the issues related to establishing a strategy-focused organization for the small and medium non-life insurance companies in Taiwan. It emphasizes on the issue of macro-business crisis and intends to awake the target companies' perception on their economy mission. The BSC is one vehicle in strategy implementation based upon survey and practical application, and able to accomplish economy mission of target companies with streamlined map. With respect of the BSC fundamentals, target companies need to understand the basic proposition of strategy management planning, then analyze five perspectives of the BSC, namely finance, customer, performance, marketing,internal, and learning and growth. With the above perceptions, the following rules need to be undertaken： establishing a strategy map and scorecard (rule 1), integrating resources of organizations under the strategy (rule 2), transforming the strategy into the staff’s routine job (rule 3), making the strategy as a continuing procedure (rule 4) and conducting a change plan by the senior management (rule 5). As the conclusive recommendation, certain mechanisms integrated for facilitating practical availability are submitted to small and medium non-life insurance companies in Taiwan： 1. Key differentiated strategy - targeted markets： a “Sweet Inn”; 2. Merit evaluated based on certain assumptions; 3. Demonstrated service agreements among units； 4. Integrated compensation system; and 5. Revised budgeting plans. Keywords: The Balanced Scorecard、The Strategy-Focused Organization、Economy Mission、Five Perspectives、Change Plan、Sweet Inn