Studies on sports facilities in Taiwan indicated that effective performance assessment is necessary for facility management. Balanced Scorecard (BSC) could be used to assess the organization performance of sports facilities and reflect environmental changes and customers' demands. Therefore, this study appraised the operation performance of gymnasiums in eighteen counties and cities in Taiwan. A self-developed questionnaire of "Analytical Hierarchy Process (AHP) of Operation Performance Appraising County and City Municipal Gymnasiums" was used to evaluate the current performance assessment system through interview, document analysis, and the BSC. The results indicated that: First, the customers were the most important factor of all. And "customers' satisfaction" occupied over 70% in customer dimension. It showed that the customers' needs would be the core of the gymnasium operation in the future. Second, after evaluating, we could know that the financial dimension performed best in operation, followed by the internal procedure dimension. There were differences between planning and performance. Therefore, we should consider the internal and external environments to respond to the customers' needs when making plans. Third, the results showed that Taipei and Kaohsiung did best in coverall performance. On the contrary, the Tainan County Stadium had inferior performance in financial and internal procedures, and innovation and learning dimensions because of constructional factors.