隨著社會環境的變化以及國家教育政策的施行，我國職業教育的發展與經營遇到了瓶頸。在廣開升學大門的今天，高中職教育發展政策正逐步朝向降低高職學生所佔比例而修正。因此，在學生來源日漸減少、出生人口銳減（少子化）的情況下，職業學校的經營壓力將日益增加。故各校莫不亟欲提升學校競爭力，以確保學校的永續發展與經營。本研究探討兩項主題：一是運用平衡計分卡的四大構面，設計相關問卷建構個案學校願景，二是運用IPA分析法依策略目標的因果關係，彙整出個案學校的策略地圖使成為學校經營策略之依據。 本文以中部某一公立職業學校為個案研究對象，將平衡計分卡之觀點延伸至職業學校發展經營上。研究可分為兩個階段，第一階段採用問卷調查方式凝聚教職員之共識，並以平衡計分卡觀點進行因素分析，跳脫由「高層」宣示或是少數人員意見組合的框框，發展出個案學校的願景。第二階段再輔以重要性－滿意度分析法（I.P.A.）建構出個案學校策略地圖，呈現個案學校經營策略目標之因果關係，據以引導整個組織資源分配的方向，讓成員容易掌握學校的整體策略，俾以促進學校願景的達成。 分析結果可讓個案學校管理單位知道學校師生的要求以及本身經營品質的現況評價，作為日後繼續發展或重新檢視其教育經營策略與途徑之參考，對於個案學校來說是一項非常有用的資訊。 With the change of the social environment and implementation of new education policies, domestic vocational schools are experiencing a bottleneck in their development and management. The entrance to higher education is wide open, and national policies have been set to progressively reduce the ratio of vocational high school students. Therefore, with the decrease of student resources and new-born population (low-birth rate), vocational schools have to face more and more pressure in their management. As a result,every school has spared no effort to enhance their competitiveness so as to ensure sustainable development and management. The objectives of this study were to (1) apply the four constructs of balanced scorecard to design a questionnaire and construct the visions of the case school; (2) apply IPA analysis to organize a strategy map based on the causal relationships of the strategic goals, as a basis for the case school to plan management strategies. This study focused on a public vocational school in central Taiwan and extended the application of balanced scorecard to the development and management of this vocational school. The study was carried out in two stages. In the first stage, opinions of the faculty were collected through a questionnaire survey. Based on the concept of balanced scorecard, a factor analysis was carried out to escape the framework of opinions set up by “the high-level management” or a small number of people and to further develop the visions of the school. In the second stage, the importance-performance analysis (IPA) was applied to construct a strategy map of the case school and present the causal relationships among the strategic goals. Such strategy map could guide the school in resource distribution, help members grasp the strategies of the school, and facilitate the fulfillment of the visions. The analysis results allowed the management of the case school to understand the needs of the faculty and students as well as the evaluation of the current management quality. The derived information could be a reference for continuous development or review of management strategies and approaches. For the case study, such information could be deemed very useful.
