中文摘要
企業為了不斷成長，必須要在經營管理上擬定各種發展策略。然而發展策略是否能夠得到組織成員的共識與支持，且能夠落實的執行，便須要藉用有系統的方法加以推動。平衡計分卡便是一種將組織策略加以落實的管理制度。1990年源於美國的平衡計分卡強調企業於四個構面（財務面、顧客面、內部流程面、創新與學習面）的績效衡量指標應源自於其策略，且應能與企業之報酬制度相連結，亦即平衡計分卡不僅是一項績效衡量制度，亦是一項與策略、報酬制度相連結的管理工具。
本研究是探討高科技材料通路商並以個案公司為例來瞭解其導入「平衡計分卡」的建構過程；其次，藉由實證分析來瞭解個案公司導入平衡計分卡至今，各階層人員的認同程度；最後，並依分析結果提出其導入過程中所面臨的相關問題與建議，俾提供個案公司及其他計劃導入公司之參考。

本研究結論如下：
個案公司雖透過專業顧問公司的輔導，而導入一系列的組織變革計劃，然在有關平衡計分卡的推動作為上，尚存有相當多的問題，這跟公司長久以來養成的企業文化、價值觀、組織氣候與領導風格息息相關，因此，並非制度本身的問題，而是執行的問題，高階領導階層除了支持制度的推行之外，尚需要有積極參與的態度與行動，培養正確的企業文化、價值觀、組織氣候與領導風格，如此，制度的推行才能恆久持續，也才能創造企業未來的價值。

Abstract
To pursue continuous growth, enterprises have to draft out various development strategies of their operation management. Nevertheless, whether the development strategies can achieve the co-understanding and supports from the members of the organization and whether they can be really executed have to depend on systematic methods for implementation. Balanced scorecard is a kind of management system that makes the organizational strategies realized. It was originated from the balanced scorecard of the United States in 1990. It emphasized that the assessment standards for the performance on the four aspects of an enterprise (the aspect of finance, the aspect of customers, the aspect of internal procedures, and the aspect of innovation and learning) should be originated from their strategies, and should be linked with the rewarding system of the enterprise. It referred that balanced scorecard is not merely a performance assessment system, but also a management tool linked with strategies and rewarding system.

This research takes the case of a company, being a distributor of high-technological material, as an example to understand the structural process of its embedding of “balanced scorecard.” Secondly, through evidential analysis, we can understand the high- and low-rank staff’s different extents of agreement to balanced scorecard ever since it was embedded in the company. Finally, according to the analytic results, the research points out the relevant problems encountered in the process of embedding and gives suggestions, which can be a reference guide for the analyzed company and other companies planning to embed balanced scorecard.

The conclusions of the research are as follows:

In spite of having received guidance from a professional consulting company in the embedding process of a series of organizational reform plans, the analyzed company was confronted with a lot of problems over the promotion of balanced scorecard. This is closely related to the enterprise culture, value judgment, organizational climate and leadership style deeply cultivated in the company for a long time. Therefore, it is not a problem of system itself, but a problem of execution. Apart from supporting the promotion of the system, high-rank and leading grades should hold positive attitude and take initiative action to participate the promotion of the system, and cultivate correct enterprise culture, value judgment, organizational climate and leadership style. In this way, the implementation of the system can be sustained continuously, and the future value of the enterprise can thus be created.

目 錄
頁數
謝 辭…………………………………………………………………………… 一
中文摘要…………………………………………………………………………… 二
英文摘要…………………………………………………………………………… 三
目 錄…………………………………………………………………………… 五
表

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