績效衡量系統之使用需考慮組織面臨的環境與組織策略，並透過績效衡量系統的使用促進組織績效，因此，探討環境、策略、績效衡量系統與組織績效間的關聯性是一重要議題。本研究探討環境不確定性及組織的策略對於組織的績效衡量系統有何影響，以及三者間的關係如何影響組織的績效。本研究的研究對象是以截至2006年2月底為止的所有台灣上市公司為主，利用問卷調查作為資料蒐集的方法，總計回收有效問卷共94份。
本研究以非財務性績效衡量指標的使用與績效衡量系統與競爭策略之連結程度來衡量公司績效衡量系統之變數。研究結果發現，內部及外部環境不確定性對於非財務性績效衡量指標的使用，以及對於績效衡量系統與競爭策略之連結程度，並沒有顯著的正向影響。而前瞻性競爭策略對非財務性績效衡量指標的使用以及績效衡量系統與競爭策略之間的連結程度皆呈現顯著正相關。此外，研究結果亦可以看出，使用非財務性績效衡量指標確實有助於提升組織績效，而績效衡量系統與競爭策略的連結程度對於組織績效的影響則較無顯著影響。

The use of performance measurement system is deeply influenced by the envrironment and competitive strategy of organizations. Therefore, it is important topic to study the performance measurement system which considers the alignment between environment, competitive strategy, and performance measurement system to improve organizational performance in the highly competitive and uncertain environment.
This study combines the environment and the strategy with the performance measurement system, and probes how the environment uncertainty and competitive strategy influence the performance measurement system, and how the alignment of the environment uncertainty, competitive strategy and the performance measurement system influence the organizional performance. All firms listed in Taiwan Stock Exchange are the survey object in this study and there are 94 valid responses.
The usage of non-financial performance measurements and the linkage bwteen performance measurement system are use to proxy for the use of performance management system in firms. The finding is that the associations between the environment uncertainty and the usage of the use of performance management system are not significantly positive. However, the associations between the competitive strategy and the usage of non-financial performance measurements or the linkage bwteen performance measurement system and the competitive strategy are both significantly positive.This result indicates that using non-financial performance measurements can positively help organizational performance. However, the linkage bwteen performance measurement system and the competitive strategy has no significant association with organizational performance.

目 錄
摘 要 i
Abstract ii
目 錄 iii
圖 目 錄 v
表 目 錄 vi
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究貢獻 4
第四節 論文架構與研究流程 5
第二章 文獻探討與假說之建立 6
第一節 環境不確定性 6
一、 環境不確定性之定義 6
二、 環境不確定性的分類 8
第二節 競爭策略 14
一、 策略的定義 14
二、 競爭策略的類型 15
第三節 環境不確定性、競爭策略與績效衡量系統 23
一、 對績效衡量指標的使用的影響 23
二、 對績效衡量系統與組織策略之連結的影響 26
三、 對組織績效之影響 27
第三章 研究設計與研究方法 30
第一節 研究假說及研究架構 30
第二節 變數之操作性定義與衡量 33
一、 環境不確定性 33
二、 競爭策略 35
三、 績效衡量系統 39
四、 組織績效 41
第三節 問卷架構 42
第四節 問卷設計與回收流程 43
第五節 研究對象 44
第六節 資料分析方法 45
第四章 研究結果 48
第一節 資料之敘述性分析 48
一、 問卷回收 48
二、 基本資料分析 48
三、 樣本穩定度檢定 50
第二節 因素分析與信度、效度分析 51
一、 因素分析 51
二、 信度分析 52
三、 效度分析 55
第三節 假說檢定 57
一、 各變數之敘述統計分析 57
二、 相關性分析 58
三、 假說檢定結果 59
四、 討論 65
第五章 結論與建議 69
一、 研究結論 69
二、 研究限制 71
三、 研究建議 71
參考文獻 73
附錄A：問卷 81

圖 目 錄
圖1-1 本研究之流程圖 5
圖2-1 Porter之三種一般性策略 17
圖2-2 大前研一之四種基本策略 18
圖2-3　Walker & Ruekert之事業策略的混合類型 19
圖3-1　本研究之研究架構 32
圖3-2　本研究問卷之設計與回收流程 43
圖4-1　本研究之結構方程式模型圖 59
圖4-2 環境不確定性與績效衡量系統之關聯性 65
圖4-3 競爭策略與績效衡量系統之關聯性 67

表 目 錄
表2-1 環境不確定性之分類彙總表 11
表2-2　策略類型之彙總表 21
表3-1　環境不確定性之衡量問項 34
表3-2　策略類型之衡量問項 36
表3-3　競爭策略類型之歸類原則 38
表3-4　績效衡量系統所使用的衡量指標之衡量問項 40
表3-5　績效衡量系統與組織策略連結程度之衡量問項 40
表3-6　組織績效之衡量問項 41
表3-7 本研究問卷架構 42
表3-8　整體模式適合度衡量指標 47
表4-1　產業類別分佈及卡方檢定 49
表4-2　公司資本額及員工人數分佈表 49
表4-3　前後期問卷回收之t 檢定 50
表4-4　績效衡量系統所使用的衡量指標之因素分析 52
表4-5　內部一致性分析 53
表4-6 各變數之敘述統計量（樣本數=94） 57
表4-7　各變數之Pearson相關係數 58
表4-8　SEM之外在品質 60
表4-9　SEM之內在品質 60
表4-10　直接、間接效果 61
表4-11　間接效果分析結果表 62
表4-12　假說檢定結果 64
表4-13　t檢定及無母數檢定結果 66

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