醫院為非營利事業機構，且以提供社會大眾醫療服務為主旨，近年來，醫院績效管理愈來愈受重視，在成長受限情況下，醫院之經營策略選擇及運用是否得當、如何提升維持競爭力將影響醫院的生存發展，因此績效評估對以非營利為目的的醫院而言，重要性不亞於營利事業機構。
我國教學醫院具有兩大特色，一是把醫院整體目標貫穿於醫療、教學、科學研究工作中，二是以患者滿意為最終目標。本研究以某公立教學醫院之麻醉部為研究對象，以Robert S. Kaplan及David P. Norton於1992年所發表的策略管理工具－平衡計分卡概念，採用個案研究和專家諮詢的方式，在連結該個案醫院之整體願景下，發展個案醫院科部之策略管理及績效評估方法，擬訂一套適合該公立教學醫院之科部有效運作的績效管理及評估機制。

Hospitals are non-profit institutes with the goal of providing medical services to the community. In recent years, the performance management of hospitals has received much attention. Faced with a saturated market, hospitals need to turn to operational strategy to improve their competitiveness. Hence, strategic performance management in non-profit organizations is as important as for-profit organizations.
There are two characteristics of teaching hospitals in Taiwan: first, hospitals aim to teach and conduct scientific research, and second: aim to satisfy patients. This research is based on the case study of department of anesthesiology in X Public Teaching Hospital. The research approach is through the balanced scorecard, a strategy management tool proposed by Robert S. Kaplan and David P. Norton in 1992. Research methods used for this study were case study and consultation with experts. We expect to develop a system of strategy management and performance measurement to better gauge the effectiveness of strategic performance, specifically for the Clinical Departments in X teaching hospital.

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