本論文以運用文獻探討法 (literature review)，闡明公司治理、內部控制、內部稽核、平衡計分卡及目標與關鍵結果的意義與框架、爰引相關文獻，試圖從中汲取精華，建立其相互間之關係鏈結，形塑一套可行之關鍵績效指標模型架構以落實應用於一般傳統製造業，透過日常績效指標之管制、進而完成公司短、中期目標，最終趨向公司長期願景之實現，以期臻至董事會、管理當局、員工、利害關係人多贏之結果，開創公司永續經營之契機。
;Corporate governance is a manifestation of the company′s board of directors′ implementation of commitments, sincere management, good management responsibilities, and transparency of company information. Prevent possible out-of-order behaviors, optimize the company’s management system and implement the division of functions and responsibilities, disclose company information in a timely manner, so that the company builds partnerships with shareholders, customers, suppliers, employees, society and the country to co-exist and prosper Achieve the company′s long-term goal of sustainable operation.
The state ’s support and encouragement of business operations are the best means and methods for the development of the national economy. The sustainable operation of enterprises is an indispensable function for the national economic development, social harmony and stability, and people ’s livelihood and prosperity. Due to the good business environment of the enterprise, it is an unshirkable responsibility for governments of all countries to create a social atmosphere suitable for Business operations.
This paper uses the literature review method to clarify the meaning and framework of corporate governance, internal control, internal auditing, Balanced Scorecards, Objective and Key results, and cites relevant literature, trying to draw the essence from it and establish the mutual relationship link forms a viable model structure of key performance indicators to be applied to the general traditional manufacturing industry. Through the control of daily performance indicators, the company’s short and medium-term goals can be achieved, and finally the company’s long-term vision can be achieved. To the multi-win results of the board of directors, management authorities, employees, and stakeholders, create opportunities for the company′s sustainable operation.