本論文研究採用平衡計分卡(Balanced Scorecard, BSC)之觀念，目的為針對坊間之讀經學苑建立一套經營績效評估方法。本方法首先將讀經學苑之經營依Kaplan & Norton (1992)所設計之平衡計分卡，分為財務、顧客、內部流程、學習與成長等四個構面。透過相關之文獻整理與個案訪談，初步彙整出各評估構面之下的相關指標，然後應用因素分析法(Factor Analysis)篩選出各構面之關鍵績效評估指標(Key Performance Indictor, KPI)，做為因素集，再應用層級分析程序法(Analytic Hierarchy Process, AHP)分析出各項指標之權重，做為權重集。最後並應用模糊理論去對三個讀經學苑個案進行綜合評判，進而找出有較佳經營績效表現個案學苑之特性，以做為其他讀經學苑進行經營績效評估或策略調整之依據。

This paper applies the concept of balance scorecard (BSC) to develop a business performance evaluation method for evaluating classics reading centers within the community. First, the study classifies the business model of the classics reading centers into four aspects proposed by Kaplan & Norton (1992), finance, customer, internal business process, and learning and growth. The study first collects the related preliminary indicators by literature reviews and expert interviews. Second, the study categorizes the key performance indictors (KPI) for creating a factor set using factor analysis. Third, the study finds the weight of each one to create a weight set using analytic hierarchy process. Finally, the study utilizes fuzzy theory to synthesize the evaluation results and looks for a better business performance on the three classics reading centers. The study expects that the owners of any classics reading center can use the result for their business performance evaluation or be a strategy revised basis.

中文文獻
王信智，企業員工績效考核之問題及其因應策略，企業訓練實務講題之就業與訓練，1998。
王財貴，兒童讀經教育說明手冊，1996。
王菊楚、余文德、辛銀松，PCM執行統包公共工程績效評估指標之建構，61，2004。
吳安妮，績效評估之新方向，會計主計月報，第530期，43-52，2000。
吳統雄，電話調查理論與方法，聯經出版社，台北，1983。
杜志勇，以平衡計分卡觀點對私立大學校院行政人員績效評估之研究，南華大學管理科學研究所，嘉義，2005。
柯欣雅，近十年台灣兒童讀經教育的發展﹝1991-2001﹞，國立花蓮師範學院鄉土文化研究所，花蓮，2002。
洪福財，台灣地區幼兒教育歷史發展及未來義務化政策之探討，國立台灣師範大學教育學系，台北，2000。
桂竹英，平衡計分卡運用於軍事院校校務發展績效衡量之研究－以空軍軍官學校為例，義守大學管理科學研究所，高雄，2004。
翁緣鴻，兒童讀經教師教學信念之研究，國立臺南大學，台南，2008。
康淑雲，臺北市幼稚園家長教育選擇之調查研究，國立台北師範學院，台北，2004。
張樹枝，國民小學兒童讀經教學成效之研究，國立台北師範學院，台北，2001。
許士軍，績效評估導讀-走向創新時代的組織績效評估，哈佛商業評論，3-9，2000。
許明文，應用平衡計分卡探討人才培育績效衡量─以教育部「高中生領導人才培育營」為例，成功大學工業與資訊管理研究所，台南，2007。
陳秋文，以平衡計分卡的觀點探討教學及研究型組織之績效指標，成功大學製造工程研究所，台南，2006。
陳高村、謝錫釗，道路交通安全改善計畫績效評估程序之研究，九十年國際道路交通安全與執法研討會，2001。
陳順宇，多變量分析，華泰出版社，台北，2003。
曾金雀，以策略管理觀點探討平衡計分卡與學校管理之運用－以高雄地區大學為例，屏東科技大學企業管理研究所，屏東，2007。
黃建銘，組織績效指標的運用與管理意涵－英國經驗之探討，人力發展月刊，66, 52-62，1999。
楊欽助，國民小學實施兒童讀經教育之研究----以ㄧ個班級為例，國立臺東大學，　台東，2004。
廖冠力，以平衡計分卡來探討績效衡量指標 - 以國立成功大學學生事務處為例， 成功大學工業管理研究所，台南，2002。
鄧振源、曾國雄，層級分析法(AHP)的內涵特性與應用(上)(下)，中國統計學報, 27((6)(7))，1989。
謝景吉，以平衡計分卡觀點建立職業學校績效管理系統之研究，崑山科技大學企業管理研究所，台南，2005。
藎壚，實用模糊數學，亞東書局，台北，1991。
英文文獻
Asan, E. S., & Tanyas, M. Integrating Hoshin Kanri and the Balanced Scorecard for strategic management: The case of higher education. Total Quality Management & Business Excellence, 18(9-10), 999-1014. 2007.
Barzilai, J., & Golany, B. AHP Rank Reversal, Normalization and Aggregation Rules. INFOR, 32(2), 57-63. 1994.
Belton, V., & Gear, A. E. The Legitimacy of Rank Rreversal-A Comment. Omega, 113(3), 227-230. 1985.
Bremser, W. G., & White, L. F. An experiential approach to learning about the balanced scorecard. Journal of Accounting Education, 18(3), 241-255. 2000.
Chang, O. H., & Chow, C. H. A Balanced Scorecard: A Potential Tool for Supporting Change and Continuous Improvement in Accounting Education. Accounting Education 14, 395-412. 1999.
Comrey, A. L. A first course in factor analysis. New York:Academic Press. 1973.
Cullen, J., Joyce, J., Hassel, T., & Broadbent, M. Quality in Higher Education: from Monitoring to Management. Quality Assurance in Education, 11, 1-5. 2003.
DeBusk, G. K., Brown, R. M., & Killough, L. N. Components and relative weights in utilization of dashboard measurement systems like the Balanced Scorecard. The British Accounting Review, 35(3), 215-231. 2003.
Decker, C. A., & Decker, J. R. Planning and administering early childhood programs(7th ed). New York: Prentice Hall. 2001.
Evans, H., Ashworth, G., Gooch, J., & Davies, R. Who Needs Performance Measurement? Management Accounting, 20-25. 1996.
Feng, C. M., & Wang, R. T. Performance Evaluation for airlines including the Consideration of Financial rations. Journal of Air Transport Management, 6, 133-142. 2000.
Gorsuch, R. L. Factor analysis. Hillsdale: Lawrence Erlbaum Associates. 1983.
Grandy, M. W. Performance Measurement: Implementing Strategy. Management Accounting, 49-53. 1991.
Hewes, D. TQ What？：Applying Total Quality Management to Child Care. Child Care Information Exchange, 98, 20-24. 1994.
Kanji, G. K. Business Excellence: Make it Happen. Total Quality Management, 13(8), 1115-1124. 2002.
Kaplan, R. S., & Norton, D. P. The Balanced Scorecard - Measures that Drive Performance. Harvard Business Review, 70(1), 71-79. 1992.
Kaplan, R. S., & Norton, D. P. Putting the Balanced Scorecard to Work. [Article]. Harvard Business Review, 71(5), 134-142. 1993.
Kaplan, R. S., & Norton, D. P. Linking the Balanced Scorecard to Strategy (Reprinted from the Balanced Scorecard). California Management Review, 39(1), 53-79. 1996a.
Kaplan, R. S., & Norton, D. P. Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review, 74(1), 75-85. 1996b.
Karathanos, D., & Karathanos, P. Applying the Balanced Scorecard to Education. Journal of Education for Business, 222-230. 2005.
Kast, F. E. Organization and Management. New York: McGraw-Hill .1979.
Katzell, M. E. Productivity : The Measure and the Myth. New York: Amaeom. 1975.
Lawrence, S., & Sharma, U. Commodification of Education and Academic LABOUR--Using the Balanced Scorecard in a University Setting. Critical Perspectives on Accounting, 13(5-6), 661-677. 2002.
Millet, I., & Harker, P. T. Globally effective questioning in the analytic process. European Journal of Operational Research, 48(1), 88-97. 1990.
NAEYC. Financing child care facilities. Young Children, 56(2), 56. 2001.
Saaty, T. L. The Analytic Hierarchy Process. New York: McGraw-Hill. 1980.
Saaty, T. L. The Analytic Network Process: RWS Publications. 1996.
Simons, R. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal New York. 1995.
Simons, R. Performance Measurement & Control Systems for Implementing Strategy:Text & Cases. New Jersey: Prentice Hall. 2000.
Storey, A. Performance Management in Schools: could the Balanced Scorecard help? School Leadership & Management, 22(3), 321-338. 2002.
Sutherland, T. Designing and Implement an Academic Scorecard. Accounting Education News, 11-13. 2000.
Tesoro, F., & Tootson, J. Implementing Global Performance Measurement Systems–A Cookbook Approach. Jossey-Bass. 1999.
Vargas, L. G. An overview of the analytic hierarchy process and its applications. European Journal of Operational Research, 48(1), 2-8. 1990.
Zaltman, G., & Burger, P. C. Marketing Research: Fundamental and Dynamics: Hinsdale Illinois: Dryden Press. 1975.