我國的技職教育市場正面臨了內憂與外患的激烈競爭時代,一方面學齡人口逐年下降但國內技專院校校數逐年增加。另ㄧ方面,國外知名的大學即將登臺設校,對學生必然產生極大的吸引作用。面對如此競爭的市場,個案學校必須貫策本身之策略目標,以培育持久性競爭優勢。而平衡計分卡 (Balanced Scorecard,簡稱BSC)的精神,正是將組織的願景與策略轉換為可衡量的指標,來引導策略的執行與控管。本研究嘗試依照個案學校的策略目標「改名科技大學」為基準,建立符合需求的平衡計分卡。首先本研究收集個案學校與願景相關資料,進行現況分析與整理。接下來將分析結果與學生之意見、學校主管訪談結果與觀察結果進行彙整,來了解個案學校當前的策略執行狀況,並進行SWOT分析,據此為個案學校建構BSC指標。最後透過四大構面指標,建構出策略地圖作為策略實施的依循。 For the past decade, a quite competitive era has been ushered in two- sided challenges to the market of vocational education in Taiwan. One is due to the decrease of the school-age population while the number of school is increasing; the other is owed to the increase of the establishment of the division-in-Taiwan by foreign institutes which cast huge attractions to students in Taiwan. In order to sustain substantial and continuing competition against such challenges, institutes must fulfill their strategic goal. The objective of the Balanced Scorecard (BSC) is to transfer the organization visions and strategic goals into measurable indices guiding institutes to the execution of policy and management. Based upon the institute strategy, to promote to be a university of technology, the present study attempts to establish one BSC which meet the goal that the institute is heading for. To start with, we collect information concerning the institute itself and its vision-setting, and analyze on the current situation and sort out records. Categorized transcripts can be formed by combining the above analysis with the students' and administration's views and the observatory results. These transcriptions are used to constitute BSC guide through the understanding of how the institute is doing as far as the tactical goal concerned and through the SWOT analysis. Finally, by forming the key performance index of the four major dimensions, a strategic map can be structured for the direction of the administrative strength.