臺灣博碩士論文加值系統

就國外實施平衡計分卡的經驗而言，確實為有些企業帶來明顯的成效，本研究旨在瞭解國內企業實施平衡計分卡面臨的重要問題，經實證分析結果如下：

一、企業實施平衡計分卡面臨的嚴重問題集中在策略連結及支援連結方面，並在溝通方面的問題嚴重性相對較小。
二、非專案人員對平衡計分卡實施問題嚴重性認知高於專案人員，但不顯著。
三、短期實施經驗之企業對平衡計分卡實施問題嚴重性均顯著高於長期實施經驗者。
四、規模較小之企業對策略連結的問題嚴重性認知高於規模較大之企業。
五、自行發展之企業對平衡計分卡實施問題嚴重性認知高於顧問協助之企業，但不顯著。
六、國內實施平衡計分卡的企業尚未普遍，平均的實施經驗為3.8年，且已實施的企業大多未見其明顯成效。或許這是因為許多企業原先以為實施平衡計分卡後，就能夠一次解決企業所有的問題，殊不知平衡計分卡僅為企業變革中策略管理的一環，由平衡計分卡擔任的領航角色，尚需其他管理系統如組織架構調整、核心流程改善、資訊系統再造、人力資本升級及預算整合等逐一配合，才會使扮演變革觸媒的平衡計分卡顯現成效。

Implementing Balanced Scorecard truly brings the tangible results for some enterprises according to the foreign business experience, the purpose of this study is to understand the issues about implementing Balanced Scorecard in Taiwan enterprises, and the results of research are analyzed as follows:
1. The most serious problems encountered by the enterprises implementing Balanced Scorecard mainly arise from the aspects of strategy links and support links, but less from communication.
2. As to the critical issues derived from Balanced Scorecard implementation, the non-project members perceive more serious than the project members, but not prominent.
3. The enterprises with short implementation experience recognize the gravity of the critical issues derived from Balanced Scorecard implementation more significantly, compared with the companies with long implementation experience.
4. For the aspect of critical issues related to strategy links, the small-scale enterprises perceive more serious than the large-scale enterprises.
5. For the perception to the gravity of critical issues derived from Balanced Scorecard implementation, the enterprise of self-developping Balanced Scorecard is higher than the enterprises with consulting, but not prominent.
6, Balanced Scorecard is not popular in Taiwan enterprises yet, the average implementation experience is 3.8 years, and the enterprises had implemented mostly have not seen its tangible results. Perhaps, this is because many enterprises intended to solve all issues at once by implementing Balanced Scorecard without realizing that the Balanced Scorecard is only one of management tools to lead the enterprise transform, somehow, it is not capable of working alone without the other supporting management systems, such as organization restructure, core business process improvement, information system transformation, human capital investment and budget planning, until then, the Balanced Scorecard acting as a catalyst in the business transformation is able to perform effectively.

第一章 研究動機與目的 1
第一節 研究動機 1
第二節 研究目的 4
第二章 文獻探討 5
第三章 研究方法 9
第一節 資料來源 9
第二節 研究假說 12
第四章 實證結果分析 15
第一節 敘述統計 15
第二節 非專案人員與專案人員對問題看法分析 20
第三節 短期實施經驗之企業與長期實施經驗之企業對問題看法分析 22
第四節 規模較小之企業與規模較大之企業對問題看法分析 25
第五節 自行發展之企業與顧問協助之企業對問題看法分析 27
第六節 實施平衡計分卡之成效分析 29
第五章 結論與建議 36
第一節 研究結論 36
第二節 未來研究建議 39
參考文獻 40
附件一 問卷 42
附件二 問卷各題號平均數 45
附件三 非專案人員與專案人員平均數差異檢定 50
附件四 短期實施經驗之企業與長期實施經驗之企業平均數差異檢定 52
附件五 規模較小之企業與規模較大之企業平均數差異檢定 54
附件六 自行發展之企業與顧問協助之企業平均數差異檢定 56

一、中文部分
1. 于泳泓（民91），從台灣企業成功導入平衡計分卡實例談企業現狀剖析與導入架構檢核，會計研究月刊，第198 期，pp.16-26。
2. 杜強國（民93），以系統動力學探討平衡計分卡策略動態搭配原則，國立中山大學企業管理學系博士論文。
3. 周齊武、Haddad、吳安妮、施能錠（民90），探索實施平衡計分卡可能遭遇的問題，會計研究月刊，第183期，pp.63-74。
4. 劉家齊（92），企業導入平衡計分卡之成效研究－以國內某上市電子公司為例，中原大學企業管理研究所碩士論文。
5. 蔡至潔（民92），平衡計分卡導入過程、實施問題及解決之道－以個案公司為例，國立政治大學會計學系碩士論文。

二、英文部分
1. Epstein, M. J. and Manzoni, J. C. (1997), “The Balanced Scorecard and Tableau de Board: Translating Strategy into Action,” Management Accounting, Vol. 79, p.28.
2. Ittner, C. D. and Larcker, D. F. (1998), “Innovations in Performance Measurement: Treads and Research Implications,” Journal of Management Review, Volume 10, pp.205-238.
3. Kaplan, S. R. and Norton, P. D. (1992), “The Balanced Scorecard-Measures that Drive Performance,” Harvard Business Review (January-February), pp.71-79.
4. Kaplan, S. R. and Norton, P. D. (1993), “Putting the Balanced Scorecard to Work,” Harvard Business Review (September-October), pp.134-147.
5. Kaplan, S. R. and Norton, P. D. (1996), The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press.
6. Kaplan, S. R. and Norton, P. D. (1996a), “Using the Balanced Scorecard as a Strategic Management System,” Harvard Business Review (Jan-Feb), pp.75-85.
7. Kaplan, S. R. and Norton, P. D. (2000), The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment, Harvard Business School Press.
8. Kaplan, S. R. and Norton, P. D. (2003), Strategic Map: Converting Intangible Assets into Tangible Outcomes, Harvard Business School Press.
9. Kaplan, S. R. and Norton, P. D. (2006), Alignment: Using the Balanced Scorecard to Create Corporate Synergies, Harvard Business School Press.
10. Lingle, J. H. and Schiemann, W. A. (1996), "From Balanced Scorecard to Strategic Gauges: Is Measurement Worth It?" Management Review, Volume 85, pp.56-61.
11. Niven, P. (2002), Balanced Scorecard Step by Step: Maximizing Performance and Maintaining results, New York, John Wiley & Sons.
12. Olve, N. G.., Roy, J. & Wetter M. (1999), A Practical Guide to Using the Balanced Scorecard, John Wiley & Sons.
13. Rousseau, Y. and Rousseau, P. (2000), "Turning strategy into action in financial services, CMA Management (December/January), pp.25-29.
14. Schneiderman, A. (1999), “Why Balanced Scorecard Fail,” Journal of Strategic Performance Measurement (Jan), pp.6-10.