以平衡計分卡為策略管理工具應用於金融業之研究

近年來由於國內外金融環境迅速變遷，我國在全球金融自由化與國際化，以及資訊科技的日新月異之潮流衝擊下，帶動消費者更個人化及多元化的金融商品需求，進而衝擊全球銀行產業變革，此乃今後台灣金融業務必面臨之重要課題。故本研究將以平衡計分卡多構面的績效衡量觀點，作為建構我國金融業績效衡量指標之理論基礎，透過問卷調查方式為金融業建立一套可行性的績效衡量指標，以供金融業界參考運用，期望對金融業界有所助益。本研究以台灣金融業為研究對象，探討對於衡量指標的經營績效影響，協助金融業發展出一套將策略目標轉化成具體行動的制度。綜括本研究結果如下： 1. 金融業是否實施平衡計分卡對各構面重要程度之認知差異上，發現除了顧客、企業內部流程、學習與成長等構面有不同的重視程度之外，在財務及風險管理兩個構面的看法則一致。 2. 金融業未來是否實施平衡計分卡對各構面重要程度之認知差異分析，發現金融業不管未來是否有實施平衡計分卡，對財務、顧客、企業內部流程、學習與成長、風險管理構面的看法均一致。 3. 人口統計變項對各構面重要程度之認知差異分析，發現除了不同的職務對財務、企業內部流程、學習與成長、風險管理構面的重視程度不同之外，其餘不同員工人數、資本額、職位、性別、學歷在各構面上重視程度均相同。 4. 財務、顧客、企業內部流程、學習與成長及風險管理等五個構面皆具有顯著正相關，說明此五大構面作為平衡計分卡對金融業之績效指標，也兼顧金融業在經營各方面的需求，故為符合金融業的營運特性。 5. 本研究利用問卷調查來實證分析該績效衡量指標模式之重要性程度，由結果發現本研究所提出之五十二項績效衡量指標模式具有適切性的，可提供金融業在運用平衡計分卡時經營績效之參考依據。

關鍵字

金融業、平衡計分卡、績效衡量、衡量指標； HASH(0x89a87d4) ； HASH(0x89a884c)

並列摘要

Due to the quick change of domestic and international financial environment in recent years, our country is in the global trend and the development of information technology, the patterns of operation in financial industry changes dramatically. It arouses the consumer to more personalized and diversified financial merchandise need, and then impact the change of global bank industry. Therefore, this study is talking about Balance Scorecard methodology performance evaluation index as reference to all financial industry. It established a set of feasible index through the investigation method of the questionnaire to provide the financial industry. It is expected to have some help to the financial industry. This research took Taiwanese financial industry as the research sample to discuss and measure how indices influence business performance. It helps the financial industry to develop a set of system that converts the strategical target to action. The research results were summed up as follows: 1. The difference of cognitive perspective of whether the financial industry executes the Balance Scorecard or not, it was found that in addition to the different perspective in customer and internal business process, learning and growth, they have the same perspectives in finance and the risk management. 2. The analysis of different cognitive perspective of whether the financial industry executes the Balance Scorecard or not in the future, it was found that they have the same perspective in finance, customer, internal business process, learning and growth and risk management in spite of whether the financial industry executes the Balance Scorecard or not. 3. The analysis of different cognitive perspective of the variables of personal characteristics, the results showed that there was significance different perspectives in different job position to finance, customer, internal business process, learning and growth and risk management. But, it has the same perspective in different number of employee, capital, job position, sexes and education background. 4. There were positive correlation in all the five factors of finance, customer, internal business process, learning and growth, risk management. It matched the operation characteristic of the financial industry to use the five factors as the measurement indices of Balanced Scorecard and the need of operation characteristic to the financial industry. 5. By using the questionnaire survey, this study investigates the applicability of the proposed 52 evaluation indices. Those indices illustrated in this study are suitable for enterprises to measure the performance . The research results proposed in this study can provide references for enterprises when they plan Financial industry strategies.