傳統績效評估制度僅重視財務層面衡量，忽略其他影響因素；而在策略性績效評估制度趨勢下，學校組織除應考量傳統財務績效評估方式外，更應結合非財務評估指標，並與經營策略相結合，才具有革新經營之意義。Kaplan and Norton（1992）提出平衡計分卡，重視財務、顧客、組織內部流程與學習成長四個構面，同時強調財務性與非財務性指標評估，其能將績效評估制度和經營策略相結合，成為相當有用的策略性績效管理制度。本研究首先針對當前學校經營策略進行深入分析；其次探究平衡計分卡導入在學校經營策略的相關議題；最後爰以上述論點，建構以平衡計分卡為基礎的學校經營策略指標，以供教育工作者及未來研究參考。 The traditional performance appraisal system only emphasis on financial measure, and ignore other factors. Since the trend of strategic performance evaluation system, the schools should also consider financial and non-financial evaluation indicators, and become more competitive. Kaplan and Norton (1992) emphasized that balanced score card (BSC) and summarized on “financial”, “customer”, “internal processes” and “growth and learn” as four dimensions, and combined those financial and non-financial indicators to assess can performance appraisal system. First in the study, we adopt in-depth analysis of business strategy for the current school. Second, we explore BSC in the school business strategy related issues. Finally, the study constructs the indicators of the BSC-based school management strategy to for educators and future studies.
