As a result of human resources for an enterprise¡¦s importance will get increasingly day by day, and human resources department¡¦s role will not to be a simply administration and assistant department. It will to be a strategic role and create some performances for an enterprise; therefore, how to estimate human resources department performance will to be an importance key point to evaluate enterprise competitive. Nearly years, Balance Scorecard (BSC) concept was used on scholarly researches popularly, but about human resources management scope are very fewer; generally the greater part of human resources management¡¦s researches were used by human resources management¡¦s activities; efficiency; talent as their research subjects, and they also were used research method: Analytic Hierarchy Process (AHP) to develop human resources department¡¦s indicator. In view of this, the research purpose will use balance scorecard and enterprise value theories as viewpoint for the research key framework, because about human resources scorecard¡¦s researches are very fewer and enterprises which have followed out human resources scorecard are also fewer; therefore, in lack of explicit quantitative information, the research will fit qualitative research¡¦s characteristic than quantitative research¡¦s characteristic. The research will also use bibliography to collect; confer; analyze; compare; generalize and add reality experience to ratiocinate as the research methods. Finally the research will construct two models, including human resources department performance measurement perspective model and human resources department scorecard guiding steps model. The research of human resources department performance measurement perspective model develops four performance measurement perspectives, including (1) financial capital perspective; (2) customer capital perspective; (3) structure capital perspective; (4) human capital perspective; the research of human resources department scorecard guiding steps model develops three phases and eleven steps, including (1) planning phase has four steps; (2) developing phase has three steps¡F(3) practicing phase has four steps.