隨著大學設立之鬆綁，高等教育大量的成立以及政府對國立大學教育經費的刪減，使得高等教育資源不足及分配不均的現象日趨嚴重。因此各大學無不亟思如何脫胎換骨，改進經營績效，以期對外獲取較多的學生及補助資源。本研究主要以文獻研究法收集有關大學法中體育組織的相關法令、各公立大學校院體育之組織章程、學校體育業務之發展情況及大學體育組織績效評估制度等相關資料與管理理論平衡計分卡相關研究文獻；經歸納分析整理及送請相關業務單位主管、學者專家審閱後，並參考學者專家等所提供之意見，做爲修訂指標之重要依據。共獲得公立大學體育組織績效評估之四大構面，十一個策略目標、六十五個衡量指標，以作爲大學校院體育組織推行相關業務實施績效檢核，提升大學體育室組織教學之品質及業務營運之功能。

The large number of newly established institutions of higher learning resulting from a relaxation in restrictions on establishing colleges and universities combined with reductions in government funding for public colleges and universities has further aggravated the scarceness and uneven distribution of resources for higher education. As a result, every college and university is urgently looking at ways improve their operations in the hopes of attracting more students and funding. This paper makes a review of the relevant literature, including, primarily, rules and regulations related to physical education departments in the Ministry of Education's University Law, organizational outlines for physical education departments in public colleges and universities, material on the development of physical education programs and systems for assessing performance of those departments at colleges and universities, and research relating to balanced scorecards. After collecting, analyzing and organizing this material, directors of related programs and scholars were sent the results and asked to comment, with their suggestions serving as an important reference for setting indicators. As a result, we put forth a performance assessment for physical education departments in public colleges and universities made up of four main aspects, 11 strategic goals, 65 key performance indicators. The use of such a method to evaluate actual performance will help to improve both the operations and the quality of instruction at physical education departments.