1992年平衡計分卡首次被Kaplan與Norton兩大管理界的權威所提出，該文提及在過去的工業社會中，績效的衡量指標永遠是財務上的數字，但隨著科技的進步，這套衡量模式已經顯著地不再適用，而平衡計分卡則是因涵蓋了財務及非財務項目而成為較好的衡量方式。時序進入2012年，在21世紀快速發展的資訊科技下，許多公司像是Google、雅虎、Facebook等已經漸漸地取代傳統製造業成為主流市場；另外，生物科技業的蓬勃發展亦是這個世代的重要發展方向。因此，經過了20年的推廣，平衡計分卡已經成為企業界實施管理時的一個思考方向。由於平衡計分卡對企業而言是一個長期的帶狀經營模組，而非短期零散的經營模式，平衡計分卡的導入，除了針對企業短期的財務績效以外，更針對企業因其他的非財務項目所產生的長期效益。因此，如何評估這些績效所產生之效益以及如何解決長期導入之中的困難就變成一個非常值得探究的議題。 　　　因此，本文即就平衡計分卡做為最主要的研究對象，透過過去在台灣成功導入平衡計分卡的兩個個案，K公司及L公司，徹底了解在實施平衡計分卡時，在不同產業下可能遭遇的困難，及兩公司如何解決這樣的困難。並探究平衡計分卡在這兩家公司績效成長的背後所扮演的角色及產生實務差異的因素，以作長期性的績效分析與比較，最後，利用這兩家公司長期的發展經驗，提供其他中小企業在實施平衡計分卡時之指引。 / In 1992, Balanced Scorecard was first introduced by two professors of management, Kaplan and Norton. Their research mentioned in the past that business performance was always measured in terms of financial results only. As technology advanced, this metrics became less and less useful. Balanced Scorecard is a better measurement tool for measuring financial and non-financial outcomes. In the 21st century due to the rapid growth of information technology many companies, such as Google, Yahoo!, Facebook, have already replaced traditional manufacturing industries and have become the biggest players in business. On the other hand, biological technology industry has recently become another major player in the marketplace. Therefore, after twenty years of development, Balanced Scorecard has become a key tool of corporate management. Because Balanced Scorecard is a long-term operating model rather than short-term operational strategy, implementing Balanced Scorecard is not only useful for improving short-term financial performance but also long-term non-financial performance as well. Hence, how to evaluate the non-financial performance and overcome the difficulties in implementing the balanced scorecard have become issues. So, the thesis will evaluate two companies that used Balanced Scorecard in order to understand the difficulties that could be encountered by different industries as they use Balanced Scorecard, and to discuss how they overcome those difficulties. Then the thesis will analyze and compare their long-term performances thoroughly analyzing the factors that lead to differences in practice and performance improvement while implementing Balanced Scorecard. Finally, using the experiences of the companies, we should offer a simple guideline for medium and small businesses for implementing Balanced Scorecard.