本研究導入平衡計分卡（Balance Scorecard）的觀念作為評估服務業通過ISO 認證後之績效衡量指標，並以結構方程模式（Structural Equation Modeling）驗證各績效構面間的因果及互動關係。本研究並選擇「台鹽台中營業處與高雄營業處」為案例進行實證。 　　研究的主要目的為：一、分析服務業通過ISO認證後，對組織產生那些影響與效果。二、設計出具可信度的服務業導入ISO制度後評估組織績效的衡量構面及指標。三、建構服務業通過ISO認證後之績效評估構面之關係結構模式。 　　研究結果顯示，經由本研究發展之衡量指標可有效衡量服務業於通過ISO認證後在財務、顧客、內部流程、學習與成長與企業使命等五個構面上之成效，而此五項構面之間具有前後的影響關係。

　　This study introduced the concept of Balanced Scorecard as the performance evaluation indicator for ISO-certified service industries and adopted Structural Equation Modeling to verify the causal and interactive relationship among the performance constructs. The study takes "Taiyen's business units on Taichung and Kaochung area" for evidence. 　　The objectives of the research included: (1) to analyze the impact and effects on the organization after service industries pass the ISO certification; (2) to design reliable performance constructs and indicators for evaluating ISO-certified service industries; (3) to construct a relational model of the performance evaluation constructs for ISO-certified service industries. 　　The research results indicated that the evaluation indicators developed by this study were effective in the performance evaluation of ISO-passed service industries in the constructs of finance, customer, internal process, learning and growing, and corporate mission. Besides, a causal relationship existed among the 5 constructs.