面對激烈競爭環境，有效的衡量企業經營績效，進而找出提高營運績效的具體方向已是不容忽視的課題。由於影響企業經營績效的因素甚多，且在企業績效的評估過程中，評估人員常因評估指標的質化特性及主觀感受，常常無法利用明確的數值表達其評估值，使得企業績效的衡量過程與結果，容易產生模糊性及不確定性。為此，本研究以平衡計分卡的四大構面為基礎，並利用二元區間語意變數，協助評估人員有效且充分表達其主觀判斷，以降低其主觀性與模糊性，進而提高績效評估結果的可信度與接受度。進而，本研究結合二元區間語意變數與平衡計分卡，建構一個系統化的企業績效評估模式，以協助企業有效地進行經營績效的評估，並找出經營績效改善的方向。最後，藉由範例說明本研究所提出之企業績效評估模式的演算步驟。

Facing the competitive environment, enterprises need to evaluate the performance effectively to point out the direction of improvement. Due to the qualitative characteristics of the assessment indicators and evaluators' subjective feelings, the evaluators often cannot use clear values to express their evaluations or judgements, and the fuzziness and uncertainties occur in the process of the enterprise performance evaluation. Therefore, in this study, a performance evaluation framework has been constructed based on the four dimensions of Balanced Scorecard. In addition, interval linguistic variables are used to assist evaluators in expressing their subjective judgments effectively and fully such that subjectivity and fuzziness can be reduced, and reliability and acceptance level of the performance evaluation results can be enhanced. Combining the interval linguistic variables with Balanced Scorecard, a systematic evaluation model for enterprise performance was proposed in this study. This proposed model can help companies quickly and efficiently assess operating performance and provide a guidance to improve business performance.