全球市場的快速變化，企業為求永續經營，除了強化自身的能力外，如何快速且有效的回應顧客需求，更是影響企業生存的關鍵。產業為了強化競爭力、重視顧客感受、提升經營效益及目標，供應鏈管理機制更是不可或缺的議題。為匡驗證供應鏈管理機制的良窳，發展一套衡量機制是有其必要性。本研究根據Kaplan 和 Norton(1992)所發展的平衡計分卡（the Balanced Scorecard ,BSC）以作為供應鏈管理（SCM）衡量的績效指標，BSC包含四個構面－財務面、顧客面、企業流程面及學習與成長面。雖企業目前對供應鏈管理與平衡計分卡相當重視，但結合供應鏈管理與平衡計分卡應用於國內外產業的研究仍很少，大都是分別的探討研究。因此，本研究嘗試整合兩者作較深入探討，研究內容包括：
(1) 企業在建立供應鏈整合機制時，所遇到的阻礙為何，以及如何因應。
(2) 探討公司在推行供應鏈整合機制時，其供應鏈整合之情形。
(3) 檢視阻礙構面與供應鏈整合構面之間，阻礙因素對供應鏈整合之影響。
(4) 以平衡計分卡之觀念評估，當公司推行SCM整合時，對經營績效的表現如何？
(5) 企業在建立供應鏈整合機制時，其供應鏈整合程度對平衡計分卡績效之影響。
　　研究方法首先採用個案研究，再修正原研究模式之後，接著進行第二階段之問卷調查與資料分析，再確認模式架構。研究結果發現：(1)供應鏈阻礙包括供應端、企業內部及顧客端三方面的阻礙，個案研究與資料分析結果均顯示阻礙因素與供應鏈整合之間成負相關；(2)在供應鏈整合上，因公司所屬的產業位置不同其整合程度亦有所不同；(3)以平衡計分卡評估經營績效上，供應鏈整合程度與平衡計分卡中的財務、顧客、企業內部流程及學習與成長四構面成正比。SCM整合程度越大，其平衡計分卡中的四構面績效亦越佳，且四構面彼此間也成交織影響。

　　With the dynamic changes in global market nowadays, enterprises have to do more than improving their own productivity in order to achieve continuous success. The capability to response to customer requirement promptly and effectively has key effects on the survival of a corporation. Supply chain management (SCM) is an essential issue for increasing organizational effectiveness and for better realization of organizational goals such as enhanced competitiveness, better customer care, and increased profitability. An attempt has been made in this paper to develop a framework for using the balanced scorecard (BSC) in a supply chain performance evaluation. The Kaplan and Norton performance indicators include four perspectives – finance, customer, internal process, and learning and growth. Though SCM and BSC are pried by business currently, research on applications of combining SCM and BSC in business practices is very few. This research attempts to integrate the concepts of SCM and BSC with thorough discussion. The research purposes are:
(1) To discuss the barriers that enterprises encountered when constructing SCM and the way to them.
(2) To discuss the integration situation when the enterprise were constructing SCM.
(3) To discuss the relationship between barriers and SCM integration.
(4) To discuss the concept of using BSC to evaluate SCM integration performance.
(5) To discuss the relationship between SCM integration and BSC.

　　The research methods followed by case study and an implementation of a structured company-wide questionnaire are descriptive analysis, factor analysis, correlation analysis, and MONOVA analysis. The results of the research are:
(1) There are three aspects of barriers in SCM integration and it is negatively related between barriers and SCM integration
(2) The enterprise’s position in the supply chain will generate different levels of integration.
(3) The relationship between SCM integration and BSC is positive and the dimensions of the BSC are correlated.
　　Base on those findings, our study has developed a structured model that can be a reference model in SCM and BSCs in the future

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