現今已有許多企業開始使用平衡計分卡以提升競爭力，惟國內現行的文獻與研究，多集中於探討平衡計分卡的優點及其對企業界的效益，然對於企業於實行應用之始，所可能面臨的困難與問題探討卻著墨不多，本研究之目的在分析個案銀行於實行平衡計分卡制度初期，所面臨之瓶頸與問題，並提出可能改善或提昇實施成效之建議，以作為未來擬建置平衡計分卡管理模式之企業參考。本研究之主要目的在於探討個案公司員工，對於實施平衡計分卡的態度、主觀規範與接受意願。並運用Fishbein的理性行動理論為基礎，配合結構性方程模式，來預測並解釋研究對象對於實施平衡計分卡的接受意願，同時瞭解理性行動理論與結構性方程模式應用於平衡計分卡接受意願。

Nowadays many enterprises have started to adopt balanced scorecards to enhance their competitive power but most of the domestic existing bibliographies and researches only focus on exploring advantages of balanced scorecards and gains for enterprises. Nothing much says about possible difficulties and discussion of problems. Purposes of this research are to analyze bottleneck and problems happened at the beginning of carrying out balanced scorecards in the studied bank and to pose suggestions that may improve or increase operational performance. All these can be references for enterprises wanting to implement the mode of management based on balanced scorecards. The main goal of this research lies in the discussion of company staff, regarding the attitude to the balanced scorecard, the subjective norms and the willingness to accept. Fishbein’s theory of reasoned action is the foundation, coordinates the LISREL pattern, forecast and explain the staff’s willingness to accept balanced scorecard: Simultaneously understood the theory of reasoned action and the SEM pattern apply to the balanced scorecard.