企業為求生存及持續發展，必須因應經營環境的變化，在經營管理上不斷擬定發展策略，形成競爭優勢，設法於激烈競爭中勝出，Kaplan & Norton於1992年提出的策略形成工具─「平衡計分卡」（The Balanced Scorecard），其均衡的精神，強調企業財務與非財務、長期與短期、內部與外部、領先與落後指標間的平衡，及策略形成與執行的特殊價值，具體轉化為企業策略，提供經營者一個全面性審視企業經營的方式。

本研究是以國內某一銀行為研究對象，採用個案研究方式，運用實地的觀察、閱讀個案公司的相關資料及訪談相關人員等方式；其研究的目的有三點：一、藉由對文獻的回顧與理論的探討，對平衡計分卡與策略管理的學理能有更深刻的認識。二、透過個案公司的資料分析與訪查，與對文獻的回顧與理論探討的整理，分析該個案公司的經營績效表現。三、提出對該個案公司平衡計分卡制度及未來營運發展的建言。

本研究發現：該個案公司依據平衡計分卡之觀念，及個案公司的經營策略目標，透過經營績效指標的衡量，得知該個案公司的經營績效表現及其未來努力的方向，並可將此分析結果作為個案公司未來經營發展之參考。

In order for enterprises to strive for survival and sustained development, the necessity of adapting changes in the business environment, the unceasingly drawing up of development strategy with business management, in achieving competitive advantage, to succeed in the competitive business environment, in 1992 Kaplan & Norton proposed the strategic developing tool – “The Balanced Scorecard”, with it’s balanced spirit, and the stress of balance in between enterprise finance and non-finance, long term and short term, internal and external, leading and lagging indicators, as well as the unique value of strategic development and execution, substantially transforms into enterprise strategy, and provides the business managers a more comprehensive view of the way the business is been managed.

This research takes one of the domestic banks as the object of study, proceeded with the various methods such as; individual case study method, utilization of field observation, reading of the case company’s related documentation and interviews with related personnel. There are 3 objectives from this research: 1, by reviewing of related document and the exchanging views on the theory, to gain more indept understanding of the balance scorecard and its strategic management theory. 2, Analyse the case company’s business management performance, through the analysis and investigation of the case company’s data, and sorting out the result of document reviews, and exchanging views on the theory. 3, provide recommendation to the case company on their balance scorecard system and future business development.

Findings from this research: The case company has utilized the concept of the balanced scorecard, in adherence with the case company's business strategic goals, by going through the quantitative measurment of the key performance indicators, to obtain the result of the case company's management performance and an indication of where the further effort is required, and the analysis result can be put together as a reference for the case company when developing future business plans.

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