在金融環境快速變動與數位轉型加速的背景下，銀行如何確保策略能有效落實，已成為治理與永續發展的重要課題。本研究以A銀行為個案，探討其關鍵績效指標(KPI)制度如何作為策略執行的治理工具，並同時兼具績效評估與策略導向功能。研究採用質性個案研究法，透過內部文件分析、公開財報與參與式觀察，檢視A銀行自2018年至2024年間運用KPI落實策略目標、滾動修訂機制及其對財務與非財務績效的實際影響。
研究結果顯示，A銀行之KPI制度已形成「策略對齊、執行追蹤、滾動檢討、獎酬連動」之管理架構，有效提升策略落實及執行效率。制度引入數位化與永續發展相關指標，不僅支撐財務獲利的穩定成長，也促進非財務面向(如ESG、顧客體驗與員工參與)之落實。然而，研究亦發現制度仍存在指標權重偏向財務面的現象，以及即時回饋與員工參與機制尚待強化。據此，本研究提出四項制度精進建議：建立即時回饋機制、提高非財務KPI權重、導入整合式智慧儀表板與資料治理架構，以及深化 KPI 文化內化與員工參與度，以提升制度彈性與策略貫徹度。
本研究的貢獻在於提出一套結合策略管理、績效評估與企業治理的實務架構，並以銀行業為例驗證其可行性，對金融機構及其他高規範產業具參考價值。

In the context of rapid financial change and accelerating digital transformation, ensuring effective strategy execution has become central to banking governance and sustainable development. This study examines how Bank A employs its Key Performance Indicator (KPI) system as a strategic governance tool that integrates performance assessment with strategic alignment. Using a qualitative case study approach, the research analyzes internal documents, financial reports, and participant observations to explore how Bank A implemented KPIs to support strategic objectives, enable rolling adjustments, and influence both financial and non-financial performance.
The findings indicate that Bank A has established a closed-loop KPI framework composed of strategic alignment, execution tracking, rolling review, and reward linkage, which enhances the consistency of strategy execution and improves organizational coordination. The inclusion of data analytics, sustainability metrics, and digitalization indicators supports stable financial growth while strengthening non-financial outcomes such as ESG performance, customer experience, and employee engagement. Nonetheless, the study identifies areas requiring improvement, including an overemphasis on financial indicators and insufficient real-time feedback and employee involvement. Four recommendations are proposed: developing real-time feedback mechanisms, increasing non-financial KPI weights, adopting intelligent dashboards, and deepening organizational KPI culture.
This study contributes by offering a practical framework that integrates strategic management, performance evaluation, and corporate governance, and demonstrates its applicability within the banking industry, providing insights for financial institutions and other highly regulated sectors.

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