台灣加入WTO 後，面對全球國際化、貿易自由化的競爭環境更顯激烈，機械產業管理者如何以更嚴謹且有系統的角度去思考環境不確定性，進而運用有效策略，提升機械產業經營績效與競爭優勢，實有研究必要。

　　本研究目的係以平衡計分卡觀點，探討機械產業之環境不確定性、策略與經營績效之關聯性，協助機械產業管理者對其環境不確定性、策略與績效之關聯有所了解，並進而實施平衡計分卡，以因應全球化之競爭。本研究環境不確定性構面採Porter（1998）決定獨占強度的結構因素，包括潛在進入者威脅、購買者議價能力、供應者議價能力、替代品威脅及產業內現有廠商競爭等；策略構面採Miles ＆ Snow（1980）所提出的前瞻型、防禦型、分析型及反應型等四種策略類型；經營績效則採用Kaplan & Norton（1990）的平衡計分卡四大構面，包括財務、顧客、內部流程及學習與成長。

　　本研究以上市、上櫃機械產業之行銷、研發、財務及資訊部門經（副）理級以上主管為主要對象，進行問卷方式調查，並運用基本敘述統計、卡方分析、皮爾森相關分析、變異數分析及利用多變量統計方法中之因素分析、集群分析、典型相關分析及迴歸分析，對所收集之樣本做適切的研究。

　　本研究發現:（一）環境不確定性與策略彼此之間有相關，且「環境不確定性高」的廠商較傾向採用「前瞻型」策略，「環境不確定性低」的廠商較傾向採用「防禦型」策略；（二）財務構面、顧客構面、內部流程構面及學習與成長構面之經營績效，其重要性及滿意度與策略之間均沒有相關；（三）環境不確定性構面與經營績效各構面之重要性及滿意度均沒有相關；（四）經營績效重要性與經營績效滿意度之間具有中度正相關，且財務經營績效重要性與經營績效滿意度之間具有高度正相關，顧客經營績效重要性與經營績效滿意度之間具有高度正相關，學習與成長經營績效重要性與經營績效滿意度有中度正相關，惟內部流程經營績效重要性與經營績效滿意度沒有相關；（五）不論經營績效之重要性或滿意度，其學習成長構面對內部流程構面、內部流程構面對顧客構面、顧客構面對財務構面，暨學習成長構面、內部流程構面、顧客構面三者對財務構面，均存在有因果關係；（六）在環境不確定性方面，不因公司成立年數、員工人數、資本額、行業別及營業額等背景變項之不同而有差異。而在經營績效方面，「財務績效重要性」中的營收成長因素、「顧客績效重要性」的顧客拜訪因素及「學習與成長績效滿意度」的知識能力因素，在不同公司成立年數下有差異；在「顧客績效重要性」的市佔率指標及「學習與成長績效滿意度」的人力資源因素、知識能力因素，因資本額不同而有差異；在「財務績效重要性」的營收成長因素，「顧客績效滿意度」的客戶拜訪因素，「內部流程滿意度」的生產能力因素及「學習與成長績效滿意度」的人力資源因素，因營業額不同而有所差異。惟經營績效不因員工人數或行業別不同而有顯著差異。

　There are several corporations worked hard to defend themselves from international competitive pressure since Taiwan joined the World Trade Organization (WTO). It has become the most important project for corporations choosing the optimizing strategies to reach the great performance in the uncertain environment.

　The purpose of the research is to discuss the relationship among environment uncertainty, strategies, and performances by view of the Balanced Scorecard for the machinery industry. The project used Porter’s (1998) five competitive forces－the entry of new competitors, the bargaining power of buyers, the bargaining power of suppliers, the threat of substitutes, and the rivalry among the existing competitors to measure environment uncertainty. And used Miles & Snow (1978) strategic typology to classify machinery industry into four different strategic types－Prospector, Defender, Analyzer, and Reactor. The project also used Kaplan & Norton’s (1990) Balanced Scorecard－Financial, Customers, Internal-business-process, and Learning-growth perspectives to measure performances.

　In this research, we focus on machinery industry in Taiwan as studying target, Descriptive statistics, Chi-square, Factor analysis, Cluster analysis, Regression, ANOVA, Pearson, and Canonical correlation analysis were used for the statistical analysis.

　We can get following conclusion from above analysis:
(1)Prospector correlate with uncertain environment, and Defender has a negative relationship with uncertainty. (2)There is no relationship between strategies and performances.(3)Environment uncertainty has no relationship in performances.(4)There is significant relationship between Financial performances emphasizing and satisfying degree, as well as Customers and Learning-growth performances, but there is no relationship between Internal-business-process performances emphasizing and satisfying degree. (5)There are cause-and-effect relationships among Financial, Customers, Internal-business-process, and Learning-growth perspectives. (6)There is no difference between environment uncertainty and different background variance. For different background variance on performances, except number of employees and corporations’ types, there is no significant difference, as to the remaining factors, there is significant difference on partial variance, such as established years of corporation, capital amount, and sales.

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