本研究的目的有二。首先，本研究探討外在環境的變化對台灣租賃產業之產業結構與發展趨勢的影響；其次，利用平衡計分卡與策略地圖探討個案公司過去的競爭優勢、關鍵成功因素及其未來的因應策略。
本研究發現：
一、 台灣租賃產業之產業結構與現況如下：
(1) 租賃市場發展停滯不前，租賃產業缺乏成長機會；
(2) 強者恆強，中小租賃公司經營不易；
(3) 傳統租賃業務式微，唯營業性、專案租賃市場仍有可為；
(4) 多數租賃公司侷限於台灣島內市場。
二、 阻礙台灣租賃產業發展的因素包括：
(1) 行業定位不明，以及
(2) 因未加入聯合徵信中心而徵信資訊不足。
三、 經由五力分析、SWOT分析，以及平衡計分卡與策略地圖分析，個案公司未來的策略行動（Strategic initiatives）在於：
(1) 調整現有的關鍵績效指標（KPI）訂定方式；
(2) 平衡管理團隊並運用平衡計分卡於績效管理上；
(3) 提升營運效率，運用價格策略，創造新市場；
(4) 培養國際化人才以因應海外據點所需；
(5) 因應融資公司法之即將通過，應及早規劃準備。

The purpose of this study is twofold. First, it explores the factors which have impact upon the industrial structure and the trend of development of Taiwan leasing industry as the external environment changes. Second, it uses the balanced scorecard and strategy maps to analyze the strategic management of a case company of the leasing industry in Taiwan confronting the environmental changes.
The main findings of this study are as follows:
I. The development of leasing industry of Taiwan is hindered by
1. its ambiguous role and position of leasing industry in Taiwan; and
2. its information disadvantage for not being a member of the Joint Credit Information Center.
II. The industrial structure and the current condition of the industry are as follows:
1. The leasing industry is staggering.
2. Large leasing companies are dominating the market.
3. The financial leasing and special project leasing businesses are moderately growing while traditional leasing business is declining.
4. Companies confined themselves in the domestic leasing market in Taiwan.
III. Based on Porter''s Five Forces Model, SWOT analysis, and balanced scorecard and strategy map, this study suggests that the case company
1. adjust the rules of selecting key performance indicators;
2. balance the management team and implement balanced scorecard as the strategic management tool;
3. improve the operating efficiency and using the strategic pricing to create a new market;
4. train internationally capable employees for the overseas leasing markets; and
5. get ready to position the company in the Taiwan leasing market after the coming new Finance Company Act.

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