近年來高學歷成了一種趨勢，因此使用科學化的方法，來提升學習績效，改善學習效率，並透過績效指標，希望達成教育的使命，是教育者值得思索的課題。
平衡計分卡是近年來企業廣泛討論的管理制度，他將公司策略目標根據四大構面轉換為企業營運的具體行動，使組織內的成員，透過量化指標，完成組織目標。教育組織屬於非營利性機構，有明確的使命就是提升教育績效，平衡計分卡除了適用於企業組織之外，更適合非營利性機構使用平衡計分卡來提升學習績效。
因此本研究嘗試以提升學習績效為使命，根據平衡計分卡之架構，定義出學習績效目標以及衡量指標。在研究的過程中，探討群體對學習績效指標之重要程度看法，並透過問卷調查某一非營利性組織對該組織學習績效指標之重要程度及滿意程度，探討學習正面循環之意義。
本論文提出之績效指標，可提供該研究組織作為改善的方向，並以其架構提供相關研究型組織建立績效指標之參考。

Nowadays high education becomes a trend; therefore, it is the essentially important topic to apply for scientific methods to promote the study performance as well as to improve the study efficiency and take advantage of performance index for the sake of achieving the mission of the education.
The balanced scorecard (BSC) is a popular management system in practice. The BSC, hence, not only transforms tactical company purposes into specific business operating actions, in terms of four perspectives, but also lets all members within educational organization accomplish organized target by means of the quantification performance indices. Further, education organization belongs to the non-profit organization; the definite mission is no other than to promote education performance. What is more, the BSC applies not only to specific business organization but much more than to promote study performance for non-profit organizations.
The present study attempts to promote study performance, basing on the BSC framework to define study performance purpose and measurement. In the research methodology segment; moreover, it investigates on the significant viewpoints in study performance index through questionnaire method to interpret the significant viewpoints and satisfied measures within specific non-profit organizations. Proceed to the next step explores the significance of studying in positive circle.
This study concludes that the performance index can provide the research organization as improvement aspect; furthermore, supply the framework for other research-related organizations in behalf of referring to establish their performance index.

參考文獻
江明修，（1998），「非營利組織與公共服務:公民社會協助政府再造之道」，人事行政，第123期。
行政院研究發展考核委員會（1991），「國內非營利組織管理法規之研究」，財團法人條例
李建華，（1999），「從平衡計分卡理論談會計教育績效指標之釐訂」，會計研究月刊，第163期。
彼得杜拉克，（2004），「使命與領導：向非營利性組織學習管理之道」，遠流出版社。
彼得聖吉，（1994），「第五項修煉」，天下文化。
張錫峰、周齊武，（1996），「平衡計分卡與會計教育革新」，會計研究月刊，第129期。
張錫峰、劉俊儒及周齊武（1997），「設計會計系平衡計分卡」，會計研究月刊，第138期。
陳順宇，（1998），「多變量分析」，華泰書局。
馮燕，（1993），「非營利性組織的社會角色：兼論理念」，文教基金會研討會，台北教育司。
馮燕，（2001）「非營利組織之定義、功能與發展，世紀曙光」，非營利組織經營管理新途徑研討會。
羅伯科普朗、大衛諾頓，（1999），「平衡計分卡」，安侯企業管理公司審訂。
Bremser, W.G. and Barsky N. P., 2004, Utilizing the balanced scorecard for R&D performance measurement, R&D Managemet, 34, 3, 229-238
Bremser, W.G. and White, L.F., 2002, An experiential approach to learning about the balanced scorecard, Journal of Accounting Education, 18, 3, 241-255
Brotherton, B., 2004, Critical success factors in UK budget hotel operations, International Journal of Operations & Production Management, 24, 944-969
Dickinson, D., and Tam, S.M. 2004, Measuring client servicing in the Australian Bureau of Statistics (ABS) – a balanced scorecard approach., Statistical Journal of the UN Economic Commission for Europe, 21, 1, 7-16
Gupta, A.,McDaniel, J.C.and Herath S.K., 2005, Quality management in service firms: sustaining structures of total quality service, Managing Service Quality, 15,389-405
Hansmann. H., 1980, The Role of Nonprofit Enterprise., Yale Law Journal, 89, 835-901.
Hsu, K.H., 2005, Using Balanced Scorcard and Fuzzy Data Envelopment Analysis for Multinational R&D Project Performance Assessment, The Journal of American Academy of Bussiness, 7, 189-196
Kaplan, R.S and Norton, D.P. ,1992, Implementing The Balanced Scorecard at FMCC Corporation, Harvard Business Review, 143-147
Kaplan, R.S and Norton, D.P. ,1992, The Balanced Scorecard Measyres That Drive Performance, Harvard Business Review, 71-79
Kaplan, R.S and Norton, D.P. ,1993, Putting the Balanced Scorecard to Work, Harvard Business Review, 134-142
Kaplan, R.S and Norton, D.P. ,1996, Using The Balanced Scorecard at a Strategic Management System, Harvard Business Review, 75-85
Karthnos, D. and Karathanos P., 2005, Applying the Balanced Scorecard to Eduction, Journal of Eduction for Business, 222-230
Noorein, I. and Kaplan, R.S. , 2002, Applying the Balanced Scorecard in Healthcare Provider Organizations, Journal of Healthcare Management, 47, 179-196
Statistica user’s guide (2001). StatSoft,Inc.：Tulsa, OK.
Storey, A., 2002, Performance Management in Schools: could the Balanced Scorecard help, School Leadership & Management, 22 , 321-338
Sureshchandar, G.S., Rajendran, C., Anantharaman, R.N. ,2002, The relationship between service quality and customer satisfaction – a factor specific approach, Journal of Services Marketing, 16, 363-3799-468
Voelker, K.E. and Rakich, J.S.and French, G.R., 2001, The Balanced Scorecard in Healthcare Organizations: A Performance Measurement and Strategic Planning Methodology, Hospital Topics, 79, 13-25
Wolf T., 1990, Managing a Nonprofit Organization, New York, Prentice Hall
Zhu, Q.,Sarkis J.and Geng Y., 2005,Green supply chain management in Chain: pressures, practices and performance, International Journal of Operations & Production Management; 25, 444-469