企業面對經營環境的瞬息萬變、競爭劇烈，眼見科技業崛起，傳統產業的式微，經營者無時不在規劃企業願景、制定經營策略、強化競爭優勢。如何衡量全面性經營績效，達到管理上見樹又見林、橫向及縱向結合，將是未來企業經營上所關切及提昇本身競爭力的ㄧ環。

　　個案公司在經歷了草創期、成長期、轉型期、改造期的到來，經營層深覺現行績效衡量制度，重點仍置於財務性指標的評估上，績效目標訂定與執行成果有其落差存在，對於公司願景使命是否能清楚轉換至各事業處、部門，績效指標是否能達成組織使命？面對經營環境的轉變下，整體營運是否具有競爭優勢？如何規劃一套適宜且具結合企業使命的經營績效指標，取代現有績效衡量指標，時為當務之急。

　　本研究以羅伯‧柯普朗(Robert S.Kaplan)與大衛‧諾頓(David P.Norton)共同發展出來之平衡計分卡(Balanced Scorecard)，在「財務構面」、「顧客構面」、「企業內部流程構面」、「學習與成長構面」架構下，經由個案公司所訂下的企業願景、藍圖、使命，進行「績效指標」問卷調查及資料回收整理。資料分析上經由因素分析萃取出四個構面中之潛在因素；並以個人變項對各構面因素進行多變量分析檢測個案公司各層級間差異；在探討構面間之互動影響關係上，以簡單迴歸逐一驗證分析構面間之互動關係。

　　經由分析所得結果，整體績效指標重視度及滿意度呈一致性，二十五項指標顯示正相關，顯示本研究架構在解釋個案公司績效指標，具有合理的適用性。最後提出具體之結論與建議，制定個案公司之績效衡量指標。

　Enterprises have been facing the fast changes of business model and fierce competition. With the booming phenomenon on high-technology industries plus the declining of basic industry, managers need to keep pace with vision plotting, operating strategic formatting, and competitive advantage enhancing. How to evaluate overall operation efficiency with an eye to make combinational linkage is and will be what enterprise executors concerned and the core capability of competition.

　Case company has been through innovation、growth、transferring、and reshaping periods. Managing officers are concerned with current performance evaluating system which is mostly on finance. Gaps are therefore left between target setting and evaluated result. As to those inquiries, such as company vision transferred to divisions、departments, or performance indicators fulfilling organization mission，or competitive advantage in overall operation under the changes of business environment. And how to plan a set of suitable operating indicators to combine business mission as replacement to present indicators are all top urgent issues.

　This research is based on four dimensions (finance, customer, company internal process, and learn-growth) of balanced scorecard (Kaplan, R.S, and Norton, D. P.) to make “performance indicators” evaluation by doing questionnaire analysis against company vision, blueprint, and mission. And the result of analysis will become concrete conclusions and suggestions to specific company performance indicators by carefully studying dimensional differences and impacts. Potential factors of 4 dimensions are extracted from factor analysis ; adopting individual variables against dimensional factors with MANOVA to testify levels differences in case company ; in probing into dimensional interaction, ANOVA will be employed progressively as examining dimensional interaction.

　The result of analysis shows consistency of emphasis and fulfillment to overall performance indicators.25 indicators is positively-interrelated, and this shows research framework has reasonable adaptability in illustrating indicators. Finally, the result is hereby presented with concrete conclusion and remarks to formulate performance evaluation indicators ageist case company.

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