隨著科技專案長期協助產業研發，逐漸展現多元化績效，所創造的產業價值與衍生效益日益受到各界重視。而為引導研究機構更精進其研發方向及產業效益，並協助檢視科技專案執行機構之績效，經濟部於民國86年度訂定「經濟部科技專案績效考評會作業要點」，以嚴格監督法人研究機構之執行成效。另依據91年「行政院所屬各機關及研究機構科技發展績效評估注意事項之規定」，主管機關應將研究機構績效評估結果提送國科會，由國科會會同科技顧問組彙整擬具意見後提報行政院並上網公布，所以政府對於研究機構執行科技專案之效益有其管理與評估的必要性。 98年經濟部為更能要求與提升科技專案研究機構之組織績效，進行績效考評作業之變革與試行，導入平衡計分卡(Balanced Scorecard)為基礎之應用，對於執行科技專案之研發機構以組織面向進行績效管理與考評。本研究係採理論與實務運作予以分析及探討並提供相關建議，其運用研究方法含有文獻分析法與深度訪談法。 對於經濟部導入平衡計分卡為研究機構績效管理與評核工具，本研究以事前協商機制、績效評估與平衡計分卡之適用進行探討與分析。經研究結果認為具有以下影響：一、採組織別進行績效評量可藉此導引法人研究機構更加重視發揮組織之綜效；二、納入顧客亦即經濟部與考評委員之觀點來協商與界定績效標準，促使法人研究機構重視利害關係人之觀點；三、將績效協商與評估提升到策略層次，並要求各研究機構之領導者必須參與標準的訂定和衡量結果，帶動法人科專執行團隊策略管理之思維。 另研究結果建議：一、可利用協商會議與資料庫資訊之提供，達成彼此溝通與共識，以解決研究機構補助經費降低卻要求其績效逐年提升與權力不對稱之情形；二、平衡計分卡設計學習成長構面為領先之指標並為組織長期之效益，仍應重視且考量納為績效評估構面；三、如何把策略與KPI進行連結仍具挑戰，研究機構須有更清楚之說明與表達；四、對於量化指標已無法全然顯示科專績效之情形下，研究機構應用好的案例去佐證這些成果於質化上之價值；五、可考量將科專績效考評結果與研究機構整體預算進行適度的結合；六、針對較小之研究機構可考量僅以計畫別進行評核。 As the technology development program assists in the industry research and development over a long period of time, it gradually presents the diversified performance along with the industry value created and the derived benefit valued by all walks of life. With a view to guiding the research institute to more refine its research and development direction and the industry benefit and assisting in examining the performance of the technology development program execution institute, the Ministry of Economic Affairs enacted “The Operation Rules of the Technology Development Program Performance Evaluation Institute of the Ministry of Economic Affairs” to strictly surveil the execution performance of the juridical research institute in 1997. Besides, pursuant to “The Regulation of the Matters for Special Attention of the Science and Technology Development Performance Evaluation of Every Agency and Research Institute of the Executive Yuan” published in 2002, the competent authorities shall submit the performance evaluation results of the research institute to the National Science Council. And the National Science Council along with the science and technology consulting group proposes to the Executive Yuan and publishes online after compiling and developing their opinions. Therefore, it is necessary for the government to manage and evaluate the benefit of the technology development program executed by the research institute. As for the balanced scorecard directed by the Ministry of Economic Affairs as the performance management and evaluation tool of the research institute, the study makes an exploration and analysis of the ex-ante negotiation mechanism, performance evaluation and the application the balanced scorecard. The study shows that the balanced scorecard has the following influence through the research result: 1. The balanced scorecard makes a performance evaluation based on the group by means of which to guide the juridical research institute to value the exertion of the organizational synergy more. 2. The balanced scorecard incorporates the view of the customers, namely the Ministry of Economic Affairs and evaluation commissioner to negotiate and to define the performance standard to make the juridical research institute value the stakeholder. 3. The balanced scorecard raises the performance negotiation and evaluation to the strategic hierarchy and requests that the leader of every research institute should participate in the criterion enactment and measure the result to arouse the strategic management thought of the technology development program execution team. The research results suggest: 1. Cash in on the providence of the negotiation meeting and database information to achieve the mutual communication consensus to solve the problem that the subsidiary expenditure of the research institute declines but its performance is requested to enhance year by year and the problem of power asymmetry condition. 2. The balanced scorecard designs the learning and growth dimension as the leading indicator and shall value and consider incorporating it as the evaluation dimension for the long-term benefit of an organization. 3. How to link the strategy and the KPI is still challenging, which needs a clearer interpretation and expression. 4. As for the condition that the qualitative indicator cannot completely show the technology development program performance, the research institute applies a good case to verify the qualitative value of the results. 5. The technology development program performance evaluation results and the overall budget of the research institute can be considered making a proper combination. 6. The smaller research institute can be further studied as a unit of evaluation by different programs.