由於全民健保財務緊縮，政府當局擴大實施總額支付制度，地區醫院必須建立一套為大眾所接受的績效指標 (Performance indicators) ，以作為政策優劣的評估；並依此可作為監控地區醫院是否能夠有效利用資源、提升醫療品質及達到適當公平性的工具。而Kaplan & Norton (1992, 1996, 2001)的平衡計分卡（Balanced Scorecard, BSC） 成為醫院經營者要在這四個構面之間尋求平衡點之最完美契合的管理工具。故本研究之目的在於藉由導入平衡計分卡的觀念，繪製策略地圖，並分別整理列出各構面中適當之績效指標，根據深入訪談與焦點團體專家之建議修訂指標內容，完成最後之績效指標，以建立策略為具體行動的整合性管理架構。

To resolve problems such as fast growth of medical expense, the government has started to implement global budget payment system. With the expanded implementation of global budget payment system, all kinds of global budgets have greatly affected distribution of medical resource, medical service quality and medical behavior.Kaplan and Norton (1992, 1996, 2001) brought up the idea of Balanced Scorecard. Based on the concept of balanced scorecard, the purpose of this study is to establish a performance indicator for a regional hospital in Miao Li. We first utilized focus group and Delphi method to decide the dimensions of balanced scorecard that can assist the mission of the hospital. As a result, subordinate indicators were being completed.