民國八十二年台灣已達到聯合國定義社會「高齡化」人口比例標準，顯示台灣高齡化社會儼然成形；民國八十四年政府實施全民健康保險，普遍改善了就醫的方便性。另外，近年來政府正積極扶植醫療及生技產業，使得台灣醫療環境變化更為快速，競爭更為激烈。
根據上述分析，我們可了解，無論在經濟環境與制度法規皆造成醫療產業莫大之衝擊，各醫療院所為了生存勢必提升組織經營績效，而本研究的目的希冀能藉由平衡計分卡的理論為醫療產業提供一套有效的績效管理系統，以建立組織恆久的競爭優勢。
本研究在方法上採質性與量化的整合，並以隨機抽樣的方式，選取行政院衛生署民國94年公佈「台灣地區各層級醫療院所」為研究對象。在量化的研究方面，問卷係針對所選出的每一間醫院進行發放，共發放300份問卷，有效樣本共八十五份，有效樣本回收率28.3%。在質性研究方面，針對量化的結果匯集成AHP專家問卷，進行層級分析。
　　本研究之重要結論如下：
一、透過質性與量化的研究，證實平衡計分卡確實能使組織策略環環相扣。
二、平衡計分卡績效管理制度同時兼顧財務及非財務構面，並著重領先指標及落後指標掌握。
三、由於「所屬部門」、「職位」、「醫院層級」的不同，實施平衡計分卡的績效評估指標亦應有所不同。
四、醫療產業之平衡計分卡四構面是以「顧客」為最重要，建議平衡計分卡的設計上，必須針對顧客的需求予以訂定績效指標。

In 1993, Taiwan met the United Nations definition of an “aging society.” In 1994, the implementation of the National Health Insurance (NHI) popularized the medical treatment for public. Moreover, the government encouragement of medical and biochemical technique industries caused the rapidly change of the medical environment and the fiercely competition.
According to the above, the economic environment, the laws and the regulations caused the great impact on the medical industry. In order to survive, all medical organizations have to promote their organization and management efficiently. The purpose of this research is to establish the permanent competitive advantages in medical service by constructing the performance management system, based on the Balanced Scorecard (BSC) perspective.
This study integrates the qualitative and quantitative methods, and the objects are chosen at random from “the various levels of healing institutes in Taiwan” announced by Department of Health, Executive Yuan, R.O.C. in 2005. At quantitative research, the questionnaires are sent to every chosen hospital. Among the totally mailed 300 questionnaires, there are 85 effective and available, and the effective return rate of questionnaires is 28.3%. At qualitative research, those results of the quantitative research are converged to AHP expert questionnaires to use AHP analysis.
The important conclusions of this study are as follows:
First, through the qualitative and quantitative research, it verifies the BSC really make company’s strategies all linked together.
Second, the BSC performance management system can gives the same considerations to the financial and non-financial dimensions, and can focuses on leading indicators and master lagging indicators.
Third, the BSC performance management indicators should be different depending on respective department, position, and hospital level.
Forth, the “customers” is the most important of the BSC four dimensions in medical industry, so suggesting it should consider customer's demands during constructing the BSC performance management system.

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