運用平衡計分卡觀點評估企業財務績效-以台灣電子產業為例

本研究探討平衡計分卡（The Balanced ScoreCard；BSC）相關指標對企業財務績效之影響，樣本為台灣上市上櫃電子產業公司，共計558家，研究期間為2015年至2017年止共三年時間，並使用SPSS 22.0軟體進行敘述性統計分析、多元迴歸模型分析以及灰關聯分析之研究。迴歸分析之研究結果為：（1）顧客構面對企業財務績效有顯著性正向影響；（2）內部流程構面對企業財務績效有顯著性正向影響；（3）學習成長構面對企業財務績效有顯著性正向影響；（4）風險管理構面對企業財務績效有顯著性負向影響；（5）學習成長構面對內部流程構面有顯著性正向影響；（6）內部流程構面對顧客構面有顯著性正向影響；（7）學習成長構面對顧客構面有顯著性正向影響。

關鍵字

平衡計分卡；風險管理；財務績效

並列摘要

This study investigates the impact of Balanced ScoreCard related indicators on corporate financial performance, taking Taiwan Electronics Industry as example, a total of 558 companies, the study period is from 2015 to 2017. Using SPSS 22.0 software for descriptive statistics, regression analysis methods and grey relational analysis. The regression analysis results indicated that (1) Customer perspective has a significantly positive affect on enterprise financial performance. (2) Internal process perspective has a significantly positive affect on enterprise financial performance. (3) Learning and growth perspective has a significantly positive affect on enterprise financial performance. (4) Risk management significantly negative affect on enterprise financial performance. (5) Learning and growth perspective has a significantly positive affect on internal process perspective. (6) Internal process perspective has a significantly positive affect on customer perspective. (7) Learning and growth perspective has a significantly positive affect on customer perspective.