After privatization and downsizing, Chunghwa Telecom Corporation (CHT) introduced Balanced Scorecard (BSC) as one of the strategic management tools. The study evaluates the effect of learning and growth perspective of BSC applied in CHT through survey and in-depth interviews. The study found out the following results: 1. In the construction of learning and growth perspective, respondents rated first and second highest scores on "motivation, empowerment and corroboration" and "information technology and knowledge management," respectively; whereas "capability of employee" got lowest score. 2. In the evaluation of learning and growth perspective, respondents rated first and second highest scores on "reinforcing motivation measures" and "professional training," respectively; whereas "application of knowledge management" got lowest score. Generally speaking, employees of CHT approved the application of BSC, but also acknowledged following drawbacks affecting the effect of learning and growth perspective: (1) "Professional training" should focus on training quality rather than attainment rate. (2) The results of "compulsory English ability tests" are unsatisfactory. (3) The plan of "work in-turn" should reduce the resistance of employees. (4) "Applications of knowledge management" lack relative incentives to encourage employee's actions. (5) "Employee's suggestion and proposal" did not get attention due to the low monetary incentives. This research proposes the following suggestions: 1. In the construction of learning and growth perspective: CHT should (1) increase the training of new employees and establish the certificate systems, (2) establish the information system and open the internet learning platform, (3) provide instant rewards and sufficient promotion channels. 2. In the evaluation of learning and growth perspective: CHT should (1) create an favorable English-learning environment, design key position replacement program, and establish corporate university to cultivate professional manpower, (2) construct knowledge management review system, and satisfy employee's career plan, (3) set up suggestion and proposal tank to urge to knowledge creation.