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Abstract Day leap forward in this era of the Internet, and everyone's life has been inextricably linked; the economic downturn, jobs are hard to general industry circumstances, young people set up a virtual industry has become a trend. However, no prior formulation of a strategy and implementation firm, is that many operators can not be one of the main long-term operation. Therefore, this study developed by Kaplan and Norton's Balanced Scorecard (Balance Scorecard) the characteristics and performance management theory, combined with each other to help operators build a virtual industry of performance indicators as to create a virtual industry of practice performance management system based on. This study, questionnaires were distributed and answered by experts and scholars after finishing to obtain the four dimensions (financial perspective, customer perspective, internal process, and learning and growth perspective) of the business performance index, as a virtual industry The basis for the development of performance evaluation system. Early April 2011, the first questionnaire drawn up and discussed in detail with the tutor, as amended, and the payment of the first object of the responsible person to contact, make sure good to see each other after the time and place and inform the industry and release objects on the virtual Balanced Scorecard concept, will go on questionnaires. Experts and scholars from the questionnaires and made valuable suggestions, and then after nonparametric test of the four methods ---- descriptive statistics analysis, Spearman rank correlation analysis, Kruskal-Wallis test of H, and discriminant analysis, statistical evidence Analysis in order to analyze the industry that the most appropriate performance indicators. Study found that five different indicators (that experts and scholars have different views, the most appropriate performance indicators that are different) are indicators of financial structure --- profitability and return on assets; customer dimension index --- Found no consistent difference between indicators; internal process indicators --- e of maturity and rate of customer complaints, and learning and growth perspective of the professional training of employees --- indexes, and indicators of the five different industries in the future virtual Operating performance is a considerable extent. Finally, through the empirical results of this study and provided the following author's concept of a virtual industry for the establishment of the management system is very useful: First, before the formation of strategic objectives and vision; second, followed by a virtual industry of the competition The establishment of strategic factors; third, by strategy map of the planning, design, and the Balanced Scorecard, strategic issues and further the formation of strategic performance indicators; Fourth, the policy performance indicators, targets, through the performance evaluation, confirm that these indicators That help organizations execute strategy through and match the right reward system, and finally to the strategic outcomes can be charged.
Keyword:balance score card、performance index、virtual industries
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