銀行業在台灣的經營環境無法大幅改變的情況下，如何更有效率將資源配置在最具競爭優勢關鍵因素上來提高經營績效是經營階層面臨的重要議題，因此擬藉由本文之研究，藉平衡計分卡關鍵因素作為診斷工具，了解銀行自身優缺點並尋找出銀行競爭優勢關鍵因素，掌握核心競爭力與審視不足之處，尋求銀行未來生存競爭優勢。本研究透過訪談A及B銀行，研究發現:一、平衡計分卡是協助思考的架構，重點應該放在與價值創造策?相關的因果關係的展開。二、實施平衡計分卡的企業必須從整體企業角?思考以提供全面性、整體性的商業智慧之資?擷取、分析、彙整及有效處?查詢的能?，才能提供平衡計分卡所需的各項資訊。三、平衡計分卡需有?化指標。四、需有完善的資料分析。 Under the circumstances that the banking business environment in Taiwan cannot be changed drastically, how to more efficiently allocate resources on the most competitive key factors to improve business performance is an important issue facing the business class. Therefore, it is proposed to use the balance scorecard as a diagnostic tool to understand the key factors of the bank's own advantages and disadvantages and to find out the key factors of the bank's competitive advantage, to master the core competitiveness and to examine the shortcomings, and to seek the bank's future survival competitive advantage. In this study, through interviews with banks A and B, the study found that: 1. The balanced scorecard is a framework for assisting thinking. The focus should be on the development of causality related to value creation strategies. 2. Enterprises implementing balanced scorecards must think from the perspective of the overall enterprise to provide comprehensive and holistic business intelligence resources to capture, analyze and aggregate a to provide all the required information. 3. Balanced scorecards need to have indicators. 4. Need to have perfect data analysis.
