The Balanced Scorecard is a comprehensive framework to achieve the company’s vision and strategy. In addition to measuring the financial side, the work surface also is added to make up for traditional performance evaluation, which emphasizing on financial data. Therefore, the Balanced Scorecard can be said a new system of strategic management with the company strategy, vision and performance evaluation, and not just a performance evaluation system. The Balanced Scorecard is divided into four important perspectives, including financial perspective, customer perspective, internal perspective and innovation and learning perspective. Organizations design performance indices basis on the perspectives to measure the performance, the entire sector information and the organization 's strategy and vision, which are matched together to achieve goals. It is to balance the implementation of organizational performance, seeking short-term and long-term goals, financial and non-financial measurable, and the balance between the performance of the external and internal perspectives (Kaplan and Norton, 1996).…