由於人力資源對企業的重要性將日趨增加，人力資源部門的角色已非單純的 行政及幕僚的單位 ， 而是要能成為企業創造績效的策略角色 ；所以 ，要如何去評量人力資源部門的績效，將成為評估企業競爭力不可或缺的一環。近年來，平衡計分卡的概念已被廣泛作為學術研究上的探討，但在人力資源管理領域的相關研究卻很少見；一般有關人力資源管理的研究 ，都是以人力資源管理的活動、 效能、及才能等作為研究主題，或運用分析層級程序法 (analytic hierarchy process, AHP)來發展出人力資源部門績效衡量的「指標」；有鑑於此，本研究目的將以平衡計分卡及企業價值的理論觀點為發展的主體架構，且因為有關人力資源計分卡的相關研究很少見，企業有推行人力資源計分卡也不多，因此，在缺乏明確量化資料下，本研究將偏向於質化研究的特性，將以文獻的收集、探討、分析比較、及歸納，輔以實務經驗的推理演譯作為本研究之研究方法，來建構本研究人力資源部門績效衡量構面模式、及人力資源部門計分卡導入步驟模式等兩個模式。

本研究人力資源部門績效衡量構面模式共發展出四個衡量構面，包括(1)財務資本構面；(2)顧客資本構面；(3)結構資本構面；(4)人力資本構面；而本研究人力資源部門計分卡導入步驟模式共發展出三個階段十一個步驟，包括(1)規劃階段的四個步驟；(2)發展階段的三個步驟；(3)實施階段的四個步驟。

As a result of human resources for an enterprise’s importance will get increasingly day by day, and human resources department’s role will not to be a simply administration and assistant department. It will to be a strategic role and create some performances for an enterprise; therefore, how to estimate human resources department performance will to be an importance key point to evaluate enterprise competitive.

Nearly years, Balance Scorecard (BSC) concept was used on scholarly researches popularly, but about human resources management scope are very fewer; generally the greater part of human resources management’s researches were used by human resources management’s activities; efficiency; talent as their research subjects, and they also were used research method: Analytic Hierarchy Process (AHP) to develop human resources department’s indicator.

In view of this, the research purpose will use balance scorecard and enterprise value theories as viewpoint for the research key framework, because about human resources scorecard’s researches are very fewer and enterprises which have followed out human resources scorecard are also fewer; therefore, in lack of explicit quantitative information, the research will fit qualitative research’s characteristic than quantitative research’s characteristic. The research will also use bibliography to collect; confer; analyze; compare; generalize and add reality experience to ratiocinate as the research methods.

Finally the research will construct two models, including human resources department performance measurement perspective model and human resources department scorecard guiding steps model.

The research of human resources department performance measurement perspective model develops four performance measurement perspectives, including (1) financial capital perspective; (2) customer capital perspective; (3) structure capital perspective; (4) human capital perspective; the research of human resources department scorecard guiding steps model develops three phases and eleven steps, including (1) planning phase has four steps; (2) developing phase has three steps；(3) practicing phase has four steps.

目錄
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究流程 4
第二章 文獻探討 7
第一節 人力資源管理的意義 8
第二節 績效衡量與平衡計分卡 10
第三節 人力資源計分卡 20
第四節 企業價值理論 28
第五節 平衡計分卡的實施步驟 41
第六節 人力資源平衡計分卡的設計與實施步驟 45
第七節 人力資源平衡計分卡的建立步驟 49
第三章 研究方法 52
第一節 質化研究概述 52
第二節 研究取向 54
第三節 研究架構的建立 55
第四節 研究限制 57
第四章 建構人力資源部門績效衡量構面模式 58
第一節 人力資源部門績效衡量構面模式四大構面定義與策略目標 59
第二節 人力資源部門績效衡量構面模式與整體評估示意圖 65
第五章 建構人力資源部門計分卡導入步驟模式 72
第一節 以專案管理觀點建構人力資源部門計分卡之導入步驟模式 73
第二節 選定人力資源部門計分卡導入步驟原因說明 76
第三節 人力資源部門計分卡導入步驟模式 85
第四節 導入步驟可能遇到的問題與改善建議 91
第六章 結論與建議 95
第一節 結論 95
第二節 研究建議 98
參考文獻 99
附錄：績效衡量指標的種類與其選擇的原則說明 105

一、中文部分
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李誠主編，2001。高科技產業人力資源管理。姚燕洪，第二章：台灣人力資源管理的過去與現在，頁17-30。台北：天下遠見出版股份有限公司。
李隆盛與黃同圳，2000。人力資源發展。台北：師大書苑。
吳宗益，1999。台灣螺絲螺帽產業資源累積與產業分析之研究。高雄：國立中山大學企業管理系研究所碩士論文。
吳安妮，2000。績效評估之新方向。主計月報，第五百三十期，頁43-52。
於嘉玲，2000。以平衡計分卡觀點探討公務機關績效評估制度-以僑務委員會為例。台北：淡江大學會計研究所碩士論文。
陳美純，2001。資訊科技投資與智慧資本對企業績效影響之研究。桃園：國立中央大學資訊管理研究所博士論文。
張清滄，2000。人力資源管理。台南：復文書局。
黃英宗，1997。人力資源管理。台北：三民書局。
黃進發譯(Frances Horibe原著)，2001。智慧資本。台北：商智文化。
齊德彰，1999。人力資源管理-理論與實務。台北：台灣西書。
溫士賢，2002。研究、廣告與人力支出和企業價值之關聯性探討-以台灣上市上櫃企業為例。台北：國立臺灣大學會計研究所碩士論文。

楊長林，2002。新產品開發:設計與定位、流程、績效評估之整合性管理研究。台北：國立臺灣科技大學工業管理研究所博士論文。
楊朝順，2001。探討廣告手法導入產品設計展開下物品意義傳遞過程模式。雲林：雲林科技大學工業設計系碩士論文。
楊志生，2002。Project Management for Enterprise to Implement ERP System-Application of Theory of Constraint.桃園：中原大學資訊管理研究所碩士論文。遠擎管理顧問公司策略績效事業部譯ARC(Robert S. Kaplan & David P. Norton原著)，2001。策略核心組織：以平衡計分卡有效執行企業策略。台北：臉譜文化出版。
劉信宏，2000。以AHP模式進行人力資源管理項目之評估-以筆記型電腦業為例。桃園：中原大學工業工程研究所碩士論文。
謝煒頻，2000。台灣企業人力資源管理效能衡量模式建構與實證之研究。台南：長榮管理學院經營管理研究所碩士論文。
蘇怡禎，2001。高階主管對人力資源部門主管才能之評估。嘉義：國立中正大學勞工研究所碩士論文。


二、英文部分
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