過去文獻以平衡計分卡觀點探討營建產業績效，大多以個案分析為主，以統計實證分析之文獻並不多見，因此，本研究目的為運用平衡計分卡四個構面，再加上風險構面分析營建產業之成長性與市場績效，提供台灣上市櫃營建公司之參考點，本研究結果發現：(1)財務構面之每股盈餘、股東權益報酬率對營收成長率呈正面影響。(2)財務構面之每股盈餘、每股淨值、股東權益報酬率對總資產報酬率呈正向影響；(3)學習成長構面之員工生產力、員工平均薪資對總資產報酬率呈正向影響；(4)學習成長構面之員工離職率對股價報酬率呈負向影響；(5)風險構面之流動比率對總資產報酬率呈正向影響。 Previous studies analyzed the market performance of the construction industry from the perspective of Balanced Scorecard; however, most of them were case-by-case analysis, seldom included statistic empirical analysis. The purpose of this study was to use the four dimensions of Balanced Scorecard and risk dimensions to analyze the growth and market performance of the construction industry. The outcome of this analysis will provide as reference benchmark to the listed and OTC construction companies in Taiwan. The results found that, firstly, the financial dimension of the earnings per share and return on equity present a positive impact on the revenue growth rate. Secondly, the financial dimension of the earnings per share, net worth per share and return on equity show a positive impact on the return on total assets. Thirdly, the learning and growth dimensions of productivity of employees and the average salary of employees present a positive impact on the return on total assets. Fourthly, the learning and growth dimensions of employee turnover rate show a negative impact on stock returns. Fifthly, the risk dimensions of current ratio show a positive impact on the total rate of return on assets.
