平衡計皆卡為一策略性績效評估制度，可藉之達成公司遠景及策略。鑑於平衡計分卡在非營利機構的研究較為不足，再加上非營利機構缺乏以利潤作為績效指標，因此決策是否正確、資源是否善用、使命是否達成等，都較難檢討改進，因此它們更需要有效的績效管理。所以本研究採用個案研究方式，以平衡計分卡為理論基礎，藉由書面資料蒐集、直接觀察和深入訪談等方式，為基隆港局規劃與設計一套專屬的平衡計分卡。 本研究主要發現：基隆港務局之現行管理制度受上位政策影響甚鉅、策略難以定義、策略與績效評估指標間關係薄弱及績效評估指標未能涵蓋平衡計分卡之四大構面。而在平衡計分卡的發展過程中，發現能促使本制度成功指行之關鍵因素為：上位主管機關的支持、建立平衡計分卡推行小組、重新塑造組織文化、資訊透明的資訊平臺、人人力資源體系的配合及全員參與等六點。 對基隆港務局之平衡計分卡規劃與設計之結果為：長期策略之九大管略主題分別為營收成長、健全費率結構、增加航商滿意度、提昇港埠服務品質、增加港埠營運效率、健全管理制度與管理資訊化、通過環保作業ISO-14000國際品質證、勇於創新精神、提昇員工滿度意。而後依策導出四大構面績效評估指標，並依四大構面展開建構平衡計分卡策略圖，而後再展開基隆港局總局平衡計分卡，一階單位平衡計分卡及個人平衡計分卡。

Balanced scorecard is strategic performance measurement system, by means of that companies could reach their desired prospects and strategies. From the point of insufficient research in nonprofit institutions, they always fail to take the profit as a performance indicator. Therefore, even their decision is correct, either the resource being fully utilized or the mission being accomplished is difficult to be reviewed and improved. Consequently, the more effective performance management will be needed. This research adopts case study and base on the theory of BSC. Through document collecting, direct observation and in depth interviewing, we could plan and design an exclusive BSC for Keelung Harbor Bureau. The crucial discovery of this research: The managerial system of Keelung Harbor Bureau is deeply affected by the policy of executive stuff, it is hard to definite the strategy and there is a thin correlation between the strategy and performance evaluating indicators. Also the performance evaluating indicators could not over all aspects of four major perspectives of BSC. In the process BSC’s growth, we found that the subject system successfully carried out by six critical factors: 1.The support from superior 2.Establishing a proceeding team of BSC 3.Rebuilding the organization culture 4.Offering sufficient information 5.Harmnoy with human resource system 6.Entire participating. Base on the findings of this research, the following conclusions are reached: The long-term strategy of the subject organization includes nine major strategic guidelines as follows: 1.The growth of gains 2.Reasonable rate structure 3.Enhancing the satisfaction of carriers 4.Improving the service quality of harbor 5.Increasing the operation efficiency of harbor 6.Managerial system strengthened and computerized 7.Passing through the ISO-14000 of international environment protection 8.Being brave in creating 9.Enhancing the satisfaction of employees. Then the four major perspective performance evaluation indictors are developed by strategy. Following the BSC strategy chart is buil up by four major perspectives. Finally, we develop the BSC of Keelung Harbor Bureau, including division-level BSC and personal BSC.